How to File Income Tax Appeals Revisions and Rectification Applications
How to File Income Tax Appeals Revisions and Rectification Applications
Author: Virendra Pamecha
Year: 2020
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The Book details the appellate system available in India for income tax matters, mainly focusing on the preparation and filing of the first appeal with the Commissioner of Income Tax (Appeals) and Revision Application u/s. 264 alongwith law, procedure and case studies with specimen filled up forms and illustrative grounds of appeal.
The following related issues are amply covered along with the Case Law in the book:
• Delay in filing the appeal and specimen grounds for condonation of delay
• Burden of Proof in appeals including in case of eAppeals
• Admission of additional grounds of Appeal and fresh evidence
• Online procedures for filing the Appeal and Rectifications
• Stay of disputed tax demand
Helpful to every tax-payer as well as tax consultants, CAs, and executives providing practical guidance in the matter.