The Income Tax Department has published an updated Handbook on Judicial Matters for its officers and tax professionals. This guide provides detailed procedures for filing appeals in various tribunals and courts, including the ITAT, High Court, and NCLT/NCLAT. It covers essential aspects like e-filing mandates for ITAT, prosecution guidelines for tax offences, and procedures related to corporate restructuring and insolvency.
The recently updated Handbook on Judicial Matters, prepared by the Office of the Principal Commissioner of Income Tax (Judicial), offers a detailed guide for tax professionals and departmental officers. This resource outlines key procedures for filing appeals in various judicial fora, including the Income Tax Appellate Tribunal (ITAT), High Court, and National Company Law Tribunal (NCLT) Appellate Tribunal (NCLAT).
Highlights from the Handbook
ITAT Appeals
It provides a step-by-step guid
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FAQ :
The handbook serves as a detailed guide for tax professionals and departmental officers, outlining key procedures for filing appeals in various judicial fora and streamlining judicial matters.
The handbook covers appeals for the Income Tax Appellate Tribunal (ITAT), High Court, National Company Law Tribunal (NCLT), and Appellate Tribunal (NCLAT).
Yes, e-filing has been made mandatory for preparing and filing appeals before the ITAT.
Chapters dedicated to prosecution outline the steps for launching a prosecution case, complaint preparation, and handling offences under the Black Money Act and the Benami Property Act.
Yes, key chapters cover corporate restructuring, mergers, acquisitions in light of tax laws, and procedures under the Insolvency and Bankruptcy Code (IBC).