Taxmann Your Appeal Before Commissioner (Appeals) 2nd Edition 2023

Description

This book is a comprehensive guide to the appellate process before the Commissioner (Appeals). It provides the following:

• Detailed analysis of the law relating to first appellate proceedings before Joint Commissioner (Appeals)/Commissioner (Appeals)
• The underlying procedures & compliances
• Related legal jurisprudence
• Analysis of the Faceless Appeals Scheme, along with the anticipated challenges and precautions

This book would be helpful to tax practitioners, assessees, Income-tax Department, and academicians.

The Present Publication is the 2^nd Edition and has been amended by the Finance Act 2023. This book is authored by CA Sanjeeva Narayan with the following noteworthy features:

• [Discussion on Legal Provisions & Practical Aspects] before the Commissioner (Appeals), including the following:
  • Pre-filing analysis
  • Filing process
  • Drafting of appeals
  • Powers of the Commissioner (Appeals)
  • Judicial views on various issues
• [New Chapters] that includes the following:
  • Institution of Joint Commissioner (Appeals) introduced by the Finance Act 2023
  • Avenues for Alternate Dispute Resolution offered by the Dispute Resolution Committee
• [Faceless Appeals Scheme] has also been discussed, along with the likely issues that may arise in the near future
• [Legal Jurisprudence] This book also discusses the legal principles/doctrines which are relevant in the first appellate process or applicable to proceedings under the Income-tax Act
• [Specimens with Latest Case Laws] covering various scenarios, procedures and situations that are usually encountered, such as:
  • Process of filing
  • Adjudication and disposal of appeals
  • Submissions
  • New Issues

The detailed coverage of the book is as follows:

• Appeal, Meaning, Concept and Scope
• Law Governing the Right to Appeal
• The Appellate process under the Income-tax Act
• Institution of Commissioner (Appeals)
• Institution of Joint Commissioner (Appeals)
• Right to Appeal
• Appealable Orders before the Commissioner (Appeals)
• Appeal by person denying liability to deduct tax [Section 248 as applicable w.e.f. 01.06.2007]
• Procedure for Filing of Appeal [Section 249(1) and Rules 45 & 46]
• Statement of Facts (SoF) and Grounds of Appeals (GoA)
• Fees for Filing of Appeals before Commissioner (Appeals) [Section 249(1)]
• Limitation Period for Filing Appeal [Section 249(2) and Section 249(3)]
• Payment of Admitted Tax before Filing of Appeals [Section 249(4)]
• Procedure in Appeal before Commissioner (Appeals) [Section 250 Sub-Sections (1), (2) and (3)]
• Power of Commissioner (Appeals) to make further Enquiries [Sub-Section (4) of Section 250]
• Addition Ground/Fresh Claim before Commissioner (Appeals) [Section 250(5)]
• Admission of Additional Evidence [Rule 46A of the Income-tax Rules, 1962]
• Modality of Passing Order by the Commission (Appeals) and Communication of the Orders Passed [Section 250(6) and (7), respectively]
• Advisory Limitation for Disposal of Appeals [Section 250(6A)]
• Faceless Appeals [Sub-section (6B), (6C) and (6D) inserted by the Finance Act, 2020 w.e.f. 01-04.2020]
• Powers of the Commission (Appeals) [Section 251]
• Legal Principles Relevant in Appellate Proceedings
• Appeals against Agreed Additions
• Appellate Provisions – Power to Withdraw
• Stay of Disputed Demand
• Special Provisions for Avoiding Repetitive Appeals [Chapter – XIV-A]
• Dispute Resolution Committee – An Alternative to the Appellate Process [Chapter – XIX-AA]