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

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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 2nd 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]

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