Income Tax Department Releases Handbook on Judicial Matters for Internal Use Only



Quick Summary
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
Daily Limit Reached

You have reached your daily limit of 2 Free News

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited News Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

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).




News posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments :


More »


Popular News





CCI Pro



Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details