Appeals and litigation support

What this covers

Carrying a disputed income-tax position through the appellate stages — first appeal to the Commissioner (Appeals), then the Income Tax Appellate Tribunal, and where a substantial question of law arises, the High Court. The work includes drafting grounds, preparing the paper book, arguing the appeal, and dealing with recovery of the demand while the appeal is pending.

Statutory basis

The appeal provisions of the Income-tax Act, 2025. A taxpayer aggrieved by an assessment or penalty order has a first appeal to the Commissioner (Appeals); an appeal from that order lies to the Appellate Tribunal, which is the final authority on facts; an appeal from the Tribunal lies to the High Court only on a substantial question of law. There is also a revision route to the Commissioner in appropriate cases. For orders under the 1961 Act, the corresponding provisions were sections 246A, 253, 260A and 264, with the transfer pricing objection route through the Dispute Resolution Panel under section 144C.

Who it applies to

Any taxpayer with an adverse order worth disputing — which is a commercial judgement as much as a legal one, weighing the amount, the strength of the position, whether the issue recurs in later years, and the cost and time of litigating. Where the same issue affects several years, how the first year is fought usually determines the rest, so it is worth fighting properly.

What we do

1. 1Assess the merits honestly before appealing, including the precedents against you, and give you a written view rather than an encouraging one.
2. 2Draft grounds of appeal that are specific to the order — grounds copied from a template are the commonest reason a good case is argued badly.
3. 3File within the appeal period, with the fee and the form the stage requires, and apply for condonation with evidence where any delay is unavoidable.
4. 4Apply for stay of the disputed demand and deal with the recovery position, so the appeal is not won after the money has gone.
5. 5Prepare the paper book — the order, the submissions already made, the evidence, and the authorities relied on, indexed and paginated.
6. 6Argue the appeal, and where fresh evidence is genuinely necessary, apply to admit it properly rather than slipping it in.
7. 7On the order, advise on giving effect to it, on further appeal, and on the consequences for the other years affected.

What you receive

Merits opinion

A written view on the strength of the position, the authorities both ways, and the realistic outcomes.

Appeal filed

The appeal, grounds and statement of facts, filed within time and acknowledged.

Stay position

The application on recovery and the outcome, so the cash position is known.

Paper book

The indexed compilation as the forum requires it.

Outcome note

The order explained, with the effect on other years and the next step and its date.

Documents and information required

The order appealed against, with the date of service · the assessment record and every submission already filed · the return, computation and accounts for the year · evidence on the disputed issue · orders and appellate history for other years on the same issue · demand notice and any recovery correspondence · the tax paid position.

Key dates

A first appeal is ordinarily to be filed within thirty days of service of the order, and an appeal to the Tribunal within sixty days. Both are calculated from service, not from the date printed on the order, so the covering evidence of service matters. Delay can be condoned but must be explained with evidence, and the ordinary course is to file within time.