Income Tax & GST Litigation Services

Received a notice? Facing scrutiny or a demand? Our senior CAs with 23+ years of litigation experience represent clients at every level — from Assessing Officer to ITAT.

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Time-sensitive: Income tax notices typically carry a 15–30 day response window. Missing the deadline can result in ex-parte assessment, heavy penalties, or forfeiture of appeal rights. Contact us immediately if you have received any notice.

23+Years of litigation practice
8Litigation areas covered
ITATHighest forum represented
Pan-IndiaClients served remotely & in-person

Our Litigation & Representation Services

We provide end-to-end representation across all stages of income tax and GST disputes — from the first notice to the final appellate order. Every matter is handled personally by a senior CA with deep litigation experience.

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Income Tax Notices & Scrutiny

We draft precise, legally sound replies to all types of income tax notices. For scrutiny assessments under Section 143(3), we represent you before the Assessing Officer and build a complete case record for the proceedings.

Sec 143(1)
Sec 143(2)
Sec 143(3) Scrutiny
Sec 147 Reopening
Sec 148 Notice

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CIT(A) Appeals

When the Assessing Officer passes an adverse order, the first appeal lies before the Commissioner of Income Tax (Appeals). We prepare well-researched grounds of appeal, written submissions, and represent you at hearings.

Grounds of appeal
Stay of demand
Written submissions
Faceless CIT(A)

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ITAT Appeals

The Income Tax Appellate Tribunal is the final fact-finding authority. Our senior CAs draft comprehensive paper books, prepare legal arguments, and appear before ITAT benches across India — including through authorised representative filings.

Paper book preparation
Legal research
Authorised representation
Stay applications

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GST Show-Cause Notices

Notices under Section 73 (non-fraud) and Section 74 (fraud/suppression) require careful, structured replies distinguishing the nature of the demand. We draft detailed replies addressing legal merits, reduce penalty exposure, and prepare for personal hearings.

Sec 73 — non-fraud
Sec 74 — fraud
ITC mismatch notices
GSTR-2A/2B disputes

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GST Appellate Authority & Tribunal

If the GST adjudication order goes against you, we file and argue appeals before the Appellate Authority (GSTAT) and the GST Appellate Tribunal. We also assist with pre-deposit and stay applications.

Appellate Authority
GSTAT
Pre-deposit assistance
Stay application

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TDS Disputes & Penalty Proceedings

TDS defaults — short deduction, late deposit, or incorrect returns — attract interest and penalties that compound quickly. We represent deductors in TDS rectification, prosecution compounding, and penalty waiver proceedings.

Short deduction notices
Sec 234E late fee
Sec 271C penalty
TDS correction returns

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Search & Seizure — Sec 132 / Survey Sec 133A

A search or survey by the Income Tax Department is among the most stressful events a business can face. We provide immediate guidance during and after the operation, assist with statement correction, manage the block assessment, and handle subsequent proceedings.

Sec 132 search
Sec 133A survey
Block assessment
Seized asset release
Retraction of statement

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Penalty Proceedings

Penalties under the Income Tax Act are often levied automatically but can be challenged. We contest penalties by establishing bona fide conduct, reasonable cause, and proper disclosure — and pursue waiver or reduction wherever justified.

Sec 270A — under-reporting
Sec 271B — audit default
Sec 271AAB — undisclosed
Sec 272A — returns

Quick Reference: Common Notices & Response Timelines

If you have received any of the following, act immediately. The statutory timelines are strict and missing them has serious consequences.

Notice / Proceeding Under Section What It Means Typical Deadline Urgency
Intimation with demand 143(1) Automated processing mismatch — tax demand or refund adjustment 30 days to respond / rectify Medium
Scrutiny notice 143(2) Return selected for detailed examination by AO As specified in notice (usually 15–30 days) High
Assessment order 143(3) AO completes scrutiny and passes final assessment order 30 days to file CIT(A) appeal High
Reopening of assessment 147 / 148 AO proposes to reopen a previously assessed year 30 days from date of notice High
CIT(A) appeal deadline 246A Window to appeal against AO’s assessment order 30 days from receipt of order High
ITAT appeal deadline 253 Second appeal after CIT(A) order 60 days from receipt of CIT(A) order Medium
GST show-cause notice (non-fraud) 73 Tax demand — no allegation of fraud or suppression As specified, typically 30 days High
GST show-cause notice (fraud) 74 Tax demand alleging fraud, suppression, or wilful misstatement As specified, typically 30 days High
GST appeal to AA 107 First appeal against adjudication order under GST 3 months from order date Medium
Penalty for under-reporting 270A 50% of tax on under-reported income; 200% if misreported Reply within notice period High
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Condonation of delay is not guaranteed

Appeal deadlines under both the Income Tax Act and GST law are strict. While applications for condonation of delay can be filed, they are not automatically granted. An overlooked 30-day window can cost you your entire appeal right. Do not wait.

How We Handle Your Matter

Every engagement follows a structured process designed to protect your rights, build a strong record, and achieve the best possible outcome at the earliest stage.

1

Document Review & Case Assessment

We begin by reviewing all notices, orders, assessment records, returns, and financials relevant to your matter. We identify the legal issues, assess exposure, and map the strongest available defences. This step is confidential and without prejudice.

2

Strategy & Client Briefing

We explain the legal position in plain language — what the authority is alleging, what our response strategy will be, realistic outcomes, and the timeline. You are never kept in the dark about the status of your case.

3

Drafting of Reply / Grounds of Appeal

We prepare a detailed, well-researched written reply or grounds of appeal citing relevant case law, CBDT circulars, and legal provisions. Every factual claim is supported by documentary evidence. The draft is shared with you for review before submission.

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Filing & Representation at Hearings

We file the response or appeal within the statutory deadline. For proceedings requiring physical or virtual hearings — before the AO, CIT(A), or ITAT — our senior CA appears on your behalf as authorised representative.

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Order Review & Next Steps

After each order is received, we analyse the outcome, advise whether to accept, seek rectification, or escalate to the next appellate forum. We maintain a complete file of the litigation history to build the record for higher forums if needed.

What to Share With Us

To begin working on your matter, please have the following documents ready. You can share them securely by email or WhatsApp. All information is kept strictly confidential.

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For Income Tax matters

  • Copy of the notice / order received (with DIN / document identification number)
  • Income Tax Return for the relevant assessment year
  • Form 26AS and AIS for the relevant year
  • Books of accounts / financial statements (for business assessments)
  • Previous correspondence with the Department, if any
  • Any prior assessment orders for the same or related years

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For GST matters

  • Copy of the show-cause notice / adjudication order
  • GSTR-1, GSTR-3B returns for the period under dispute
  • GSTR-2A / 2B reconciliation statements
  • Purchase and sales invoices relevant to the demand
  • E-way bills or e-invoices, if contested
  • GST registration certificate and previous notices / orders, if any

Why Choose TaxTip for Litigation?

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Senior CA-led practice

Every matter is handled directly by a Chartered Accountant with over 23 years of active litigation experience — not delegated to juniors.

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Strong legal research

Our replies and grounds of appeal are backed by relevant High Court and ITAT precedents, CBDT circulars, and current legal positions under the Income Tax Act 2025.

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Complete confidentiality

All case details, financial information, and correspondence are treated with strict professional confidentiality in accordance with the ICAI Code of Ethics.

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Pan-India, fully remote

We serve clients across India. For faceless proceedings (Faceless Assessment, Faceless CIT(A)), geography is no barrier — everything is handled online.

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End-to-end file management

We maintain a complete, organised file of your litigation history — essential if the matter escalates to higher forums or spans multiple years.

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Deadline-driven practice

We operate on a strict internal calendar for all statutory deadlines. No notice or order ever goes past its response window without deliberate tactical reason.

Frequently Asked Questions

A Section 143(1) intimation is an automated processing notice — it does not mean a full scrutiny is underway. However, it may carry a tax demand based on mismatches between your return and TDS data / AIS data. If you disagree with the demand, you must respond within 30 days. Ignoring it can result in the demand being treated as confirmed, affecting refunds and triggering recovery proceedings. We can review the intimation and file a rectification or response on your behalf.
A notice under Section 143(2) is issued when the Assessing Officer selects your return for scrutiny — it initiates the scrutiny proceeding. This is followed by information requests, hearings, and submission of evidence. At the conclusion of this process, the AO passes a final order under Section 143(3), which is the “assessment order” that may confirm your return, make additions to income, or raise a demand. An appeal against the Section 143(3) order must be filed before CIT(A) within 30 days.
Yes. If the CIT(A) order is adverse (fully or partially), you can file a second appeal before the Income Tax Appellate Tribunal (ITAT) within 60 days of receiving the CIT(A) order. ITAT is the final fact-finding authority and is a quasi-judicial body. Beyond ITAT, further appeals on questions of law lie before the High Court (Section 260A) and ultimately the Supreme Court. We handle all levels of this hierarchy.
Section 73 covers demands where there is no allegation of fraud, wilful misstatement, or suppression of facts. The penalty in such cases is capped at 10% of the tax or ₹10,000, whichever is higher. Section 74 applies when the department alleges fraud, suppression, or misstatement — the penalty here can be 100% of the tax amount. The distinction is critical: the nature of your reply, the evidence you produce, and the negotiating position differs significantly between the two. Responding to a Section 74 notice as if it were a Section 73 matter can severely prejudice your defence.
A Section 132 search is a significant event that requires immediate professional guidance. During the search: do not obstruct authorised officers, but do not volunteer statements beyond what is legally required. Any statement recorded under Section 132(4) during the search can be used in subsequent proceedings. Do not sign any panchanama or admission under pressure without legal review. Contact us immediately — even during the search — for telephonic guidance. After the search, we will review all seized materials, advise on statement retraction where appropriate, and manage the block assessment proceedings that follow.
Yes, in specific circumstances. Section 270AA provides an immunity mechanism: if the taxpayer pays the tax and interest pursuant to the assessment order and does not file an appeal against the income addition, they can apply for immunity from penalty and prosecution. Separately, Section 273A gives the Commissioner power to waive or reduce penalty if genuine hardship or bona fide conduct is demonstrated. We assess the merits of each case and advise on whether immunity application, penalty appeal, or waiver petition is the optimal route.
Yes, fully. With the introduction of Faceless Assessment and Faceless CIT(A) proceedings, the jurisdiction of the Assessing Officer is no longer relevant for most income tax matters — all submissions are made through the Income Tax portal. For ITAT and GST matters, we work remotely with clients across India, coordinating document collection, filing, and hearings through digital channels. We have active clients in multiple states. Geography is not a barrier to quality representation.

Don’t Face the Tax Department Alone

Whether you have just received a notice or an adverse order — every hour matters. Our senior CAs are available to review your case and advise you on the best course of action.

Disclaimer: The information on this page is for general informational purposes only and does not constitute legal or professional advice. Tax laws are subject to amendment, and the facts and circumstances of each case are unique. Nothing on this page creates a client–professional relationship. Please contact us directly to discuss your specific matter.

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