The issues relating to income-tax have always been prone to litigation. In India, the Income-tax Act, 1961 provides four-tier machinery for resolving the disputes arising between the assessees and the Income-tax Department, apart from certain alternate dispute resolution mechanisms.  The first stage of this machinery is appeal before CIT (Appeals), second is appeal before Income Tax Appellate Tribunal (ITAT). The third & fourth are before High Court and Supreme Court respectively. This book discusses in detail the provisions of Appeals and guides the assessees regarding practical aspects like drafting of appeals, hearing of appeal, stay application etc. before CIT and ITAT. Only book providing an insight as to how an appeal should actually be drafted and argued in front of the authorities.Dealing with the preparation of appeal part in practical manner.Written by a professional having more than 30 years of experience in the field.

Key Features:-

  • Written by a professional having more than 30 years of experience in the field.
  • discussion on the appellate procedure provided under the Income-tax Act, 1961
  • Discussion on how to draft an appeal and how to prepare for hearing of an appeal
  • Discussion of procedural and legal aspects of the topics
  • Analysis of relevant judicial pronouncements
  • Discussion on the role of logic in appeal and tips for argumentation in appeal

More Details about A Guide to Appeals under the Income Tax Act 1961

General Information  
Author(s)Kirit Sanghvi
PublisherCCH India
Publish YearNovember 2013