Assessment & Appeals: Protecting Your Rights Under Tax Law
A tax notice is not a final verdict—it is the beginning of a legal process. At Diwakar and Associates, we bridge the gap between complex tax regulations and the ground reality of your business, providing robust representation to ensure that your assessments are fair and legally sound.
Why, When & Where is it done?
- Why : To defend against "additions" to your income, justify your claimed expenses, and appeal against "orders" that you believe are factually or legally incorrect.
- When: Initiated upon receiving a notice under Section 143(2) (Scrutiny), Section 147 (Re-assessment), or when a final assessment order leads to a grievance that requires an Appeal.
- Where: Primarily handled through the Faceless Assessment Center and personal/virtual appearances before the Commissioner of Income Tax (Appeals).
- What is it Done: A thorough analysis of the department's queries, followed by the drafting of technical submissions, gathering of supporting evidence, and oral/written arguments.
Applicability Limits (The Numbers)
Scrutiny Assessments
When the department selects your case for Limited or Complete Scrutiny (Notice u/s 143(2)).
High-Value Demands
When the tax demand or proposed addition to income exceeds ₹10 Lakhs or involves complex legal interpretations.
Search & Seizure
Specialized representation is mandatory for assessments following a Search (u/s 132) or Survey.
How we provide this service at Diwakar and Associates
We defend your interests through a disciplined, law-focused four-stage approach:
1
Case Diagnosis & Strategy
We dissect the notice or order to identify the "points of law" and "points of fact" in dispute. We then build a strategy to counter the department’s allegations with established judicial precedents.
2
Technical Drafting
We prepare comprehensive "Written Submissions" and "Paper Books" that present your evidence in a structured, easy-to-digest format for the Assessing Officer or Appellate Authority.
3
Representation & Advocacy
We represent you in "Faceless" proceedings by uploading precise digital responses and, where permitted, conducting video conferencing arguments to explain complex business transactions.
4
Appellate Litigation
If an assessment goes against you, we draft the Statement of Facts and Grounds of Appeal for filing before the CIT(Appeals) or the Income Tax Appellate Tribunal (ITAT), pursuing the case until justice is served.
The Impact
We prepare technical submissions, represent you before Tax Authorities, and litigate cases at the CIT (Appeals) and ITAT levels.
Our Commitment to You
Accuracy is the cornerstone of our practice. At Diwakar and Associates, we commit to being your "Shield Against Unfair Demands." We promise a relentless pursuit of the facts and a sophisticated legal defense that prioritizes your rights. Our goal is to provide you with the strongest possible representation, ensuring that your case is settled on the merits of the law and the truth of your records.
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