Your Appeal Before Commissioner (Appeals)

by Sanjeeva Narayan, Bhavesh Jindal

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This book is no longer available and has been discontinued

This book is a comprehensive guide to the appellate process before the Commissioner (Appeals). It provides the following:

Detailed analysis of the law relating to the procedure
The underlying procedures & compliances
Related legal jurisprudence
Analysis of the Faceless Appeals Scheme along with the anticipated challenges and precautions

This book would be helpful to tax practitioners, assessees, Income-tax Department, and academicians.

The Present Publication is the latest 2022 Edition, authored by CA Sanjeeva Narayan & CA Bhavesh Jindal. It is amended by the Finance Act, 2022 & incorporates the following noteworthy features:

[Discussion on Legal Provisions & Practical Aspects] before the Commissioner (Appeals), including the following:

Pre-filing analysis
Filing process
Drafting of appeals
Powers of the Commissioner (Appeals)
Judicial views on various issues

[Faceless Appeals Scheme] has also been discussed, along with the likely issues that may arise in the near future
[Legal Jurisprudence] This book also discusses the legal principles/doctrines which are relevant in the first appellate process or applicable to proceedings under the Income-tax Act
[Specimens] covering various scenarios, procedures and situations that are usually encountered, such as:

Process of filing
Adjudication and disposal of appeals
Submission issues

The detailed coverage of the book is as follows:

Appeal, Meaning, Concept and Scope
Law governing the Right to Appeal
The Appellate process under the Income-tax Act
Institution of Commissioner (Appeals)
Right to Appeal
Appealable Orders before the Commissioner (Appeals)
Appeal by person denying liability to deduct tax ]Section 248 as applicable w.e.f. 01.06.2007]
Procedure for Filing of Appeal
Statement of Facts (SOF) and Grounds of Appeals (GOA)
Fees for Filing of Appeals before Commissioner (Appeals) [Section 249(1)]
Limitation Period for Filing Appeal [Section 249(2) and Section 249(3)]
Payment of Admitted Tax before Filing of Appeals [Section 249(4)]
Procedure in Appeal before Commissioner (Appeals) [Section 250 Sub-sections (1), (2) and (3)]
Power of Commissioner (Appeals) to make further Enquiries [Sub-section (4) of Section 250]
Addition Ground/Fresh Claim before Commissioner (Appeals) [Section 250(5)]
Admission of Additional Evidence [Rule 46A of the Income-tax Rules, 1962]
Modality of Passing Order by the Commission (Appeals) and Communication of the Orders Passed [Section 250(6) and (7) respectively]
Advisory Limitation for Disposal of Appeals [Section 250(6A)]
Faceless Appeals [Sub-section (6B), (6C) and (6D) inserted by the Finance Act, 2020 w.e.f. 01-04.2020]
Powers of the Commission (Appeals) [Section 251]
Legal Principles relevant in Appellate Proceedings
Appeals against Agreed Additions
Appellate Provisions â€“ Power to Withdraw
Stay of Disputed Demand
Special Provisions for Avoiding Repetitive Appeals [Chapter â€“ XIV-A]

About the Author

Sanjeeva Narayan, Bhavesh Jindal

Sanjeeva Narayan-Sanjeeva Narayan is an alumnus of Shri Ram College of Commerce, Delhi University and St. Xavier�s School, Delhi. He is a Fellow Member of both the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India. He has been a practising Chartered Accountant for more than 35 years and is the Managing Partner of Ashwani & Associates. He specializes in corporate and international taxation and advises on taxation matters, including tax structuring, transfer pricing and compliance-related matters for many corporates, high net worth individuals and other organizations. Sanjeeva regularly contributes articles on professional issues to journals like TAXMAN, Corporate Professionals Today, etc. He is also an active blogger on matters of general interest which can be accessed at https://medium.com/sanjeeva-narayans-blog.Sanjeeva Narayan is an alumnus of Shri Ram College of Commerce, Delhi University and St. Xavier�s School, Delhi. He is a Fellow Member of both the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India. He has been a practising Chartered Accountant for more than 35 years and is the Managing Partner of Ashwani & Associates. He specializes in corporate and international taxation and advises on taxation matters, including tax structuring, transfer pricing and compliance-related matters for many corporates, high net worth individuals and other organizations. Sanjeeva regularly contributes articles on professional issues to journals like TAXMAN, Corporate Professionals Today, etc. He is also an active blogger on matters of general interest which can be accessed at https://medium.com/sanjeeva-narayans-blog.

Bhavesh Jindal-Bhavesh Jindal is an Associate Member of the Institute of Chartered Accountants of India and a qualified law graduate. He has been in practice for more than three years specializing in tax litigation and representation, including Benami property and money laundering laws. Bhavesh is currently working as an Associate, Direct tax in Ashwani & Associates.

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