Indian Tax Planning
Navigate Income Tax Assessments Confidently
Practical, legally-sound guidance on notices (142/143/148/148A), detailed scrutiny, reassessment and appeals — designed for salaried taxpayers, professionals and businesses.
Prefer email? Write to info@indiantaxplanning.in or call +91 98718 22710.
Our Tax Assessment Services
Comprehensive support for all stages of the income tax assessment process
Notice Response & Representation
Professional drafting of responses to notices under sections 142(1), 143(2), 148, and 148A with proper documentation and legal arguments.
Assessment Hearing Support
Representation during assessment proceedings, preparation for hearings, and strategic guidance for interactions with tax authorities.
Appeal Drafting & Filing
Preparation and filing of appeals before CIT(A), ITAT, and higher appellate authorities with well-researched legal grounds.
Reassessment Defense
Strategic defense against reassessment proceedings, including challenging validity of notices and protecting against income escapement allegations.
Penalty Proceedings Defense
Representation in penalty proceedings under sections 270A, 271(1)(c), and related provisions with emphasis on reasonable cause defenses.
Tax Litigation Advisory
Strategic advice on tax litigation matters, case evaluation, settlement options, and representation before appellate authorities.
The Income Tax Assessment Process — Practical roadmap
Return Filing & Processing (Sec 143(1))
Check auto-populated TDS, reportable income, and verify refund or tax payable. Keep audit trail for all claims.
- Tip: reconcile Form 26AS / AIS before filing.
- Tip: store digital copies of bills & proofs for 6 years.
Notice Issuance (142/143/148/148A)
Identify the statutory basis of the notice and the specific information sought. Treat 148A as the chance to prevent reassessment.
- Action: prepare a fact-sheet answering the AO’s stated “information”.
Detailed Scrutiny & Hearing
Submit documents, affidavits, and legal points. Keep hearings short, factual and documentary.
- Tip: follow a one-page cover note summarizing the case facts for the AO.
Final Assessment Order & Next Steps
If additions are made — analyze legal grounds, gather contemporaneous evidence and consider CIT(A) appeal within 30 days.
- Strategy: request stay of demand where recoverability causes hardship (follow legal requirements).
Actionable Guide to Assessment Notices
Post-Assessment Remedies & Appeals — Quick reference
1. CIT(A) — Commissioner (Appeals)
First level appeal. File within **30 days** from date of service of order (extension available with condonation application in limited circumstances).
Form: Form No. 35. Prepare a succinct grounds-of-appeal and rely on documentary evidence and precedents.
2. ITAT — Income Tax Appellate Tribunal
Appeal against CIT(A) order. Practice directions, limitation periods and procedural compliance are critical here.
Tip: File a concise paper book and be ready with oral arguments on legal points and fact matrix.
3. High Court & Supreme Court
Further appeal only on **substantial question of law**. Consider settling factual disputes at lower forums to preserve legal points for higher courts.
Costs & timelines escalate — weigh commercial sense before litigating at apex forums.
Landmark Rulings — What they mean for you
Recording of ‘Reasons to Believe’ — GKN Driveshafts
(Supreme Court)
Holding: AO must record valid reasons supporting issuance of a notice (previously under old s148). Practical effect: challenge the validity of reassessment proceedings when reasons are infirm.
Faceless Assessment & natural justice
(High Court rulings)
Holding: Even under faceless systems, principles of fair hearing and adequate opportunity cannot be bypassed. Practical effect: insist on clear communications and record of opportunity to explain.
Cash credits under Section 68
(Various High Courts)
Holding: Taxpayer must establish identity, creditworthiness and genuineness of transaction. Practical effect: maintain complete documentation for all cash credits and be prepared to demonstrate source.
Burden of Proof for Unexplained Expenditure
(Income Tax Act, Section 69C)
Holding: Where the assessee fails to explain the source of any expenditure, the amount may be deemed to be income. Practical effect: expenditure (especially cash payments) must be clearly linked to verifiable sources of income or loans.
