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Income Tax Litigation Services

Facing a bitter dispute, discourse, or litigation may be the most challenging times for the organisation. During these tough times, it is crucial to have reliable experts whom you can trust. MAG helps organisations represent a wide range of actions, lawsuits, examinations, and regulatory issues at every level during the assessment and appeal process. At MAG, being one of the best Tax Litigation firms in Delhi, provide the best tax litigation services in Delhi; our team contributes well technical and litigation support in legal proceedings before the concerned tax authority. We aim to assist individuals and businesses in responding to objections by concerned judicial authorities by effectively using our core skills, technical expertise and legal knowledge.

Our professionals diverge to provide the highest standards of skills and expertise based on experience and knowledge to accumulate, examine and evaluate evidence. Our team is uniquely poised to support clients who navigate disputes efficiently – wherever they may be.

Tax Litigation in India

The Indian Government has brought profound changes in its tax arrangements to promote ease of doing business in India. Significant reforms may be used in e-assessments of cases and appeals before income tax authorities in tax litigation. E-assessments aims to deliver better accountability and transparency in the area of tax litigations. Ease in tax compliance and digitisation by the Government is the continuous positive efforts that help various businesses perform efficiently. We have been in Tax Litigation Services in India for many years and are known as the best Tax consultant firm Delhi for providing the most exemplary support to achieve a possible result.

However, in India, litigation has been a compassionate issue for both new and existing businesses. It is multi-layer in nature and requires a lot of money and time consumption. Due to various pending lawsuits, income tax cases may involve many years to reach a concluding decision at the Tribunal level end.

Tax litigation usually arises in the following areas:

  • Matters relating to Sole proprietor and partnership 
  • Private Individual matters
  • Charitable and non-profit organisations matters
  • Tax issues on cross-border deals
  • Transfer pricing matters
  • Issues associated with the allowance and disallowance of exemptions/deductions
  • Corporate Tax compliance matters
  • Taxation of royalty, interest, and fees for technical services for non-residents
  • Re-assessments/Income escaping assessment
  • Black money, i.e. undisclosed foreign income and assets
  • Penalty and prosecution
  • Reviews related to search and seizure
  • Tax Dispute resolution in India
Let us understand the assessments under the Indian income tax Act.

Assessment under Income Tax Act

A tax assessment is a procedure used to examine the Income disclosed by the taxpayer and the tax payable. India has a self-reporting tax system, and taxpayers must file tax returns each year. The Income Tax Act 1961 outlines the comprehensive Income Tax assessment procedure and also governs the:Solving conflicts emerging from assessments.
  • Levy of penalties.
  • Initiation of prosecution procedures.
  • Civil tax disputes can occur concerning the judgements of the Assessing Officers (AOs) and Transfer Pricing Officers. Under the Income Tax Act, there are mainly following types of assessments:
  • Summary assessments (section 143(1), Income Tax Act)
  • Regular/Scrutiny assessments (section 143(3), Income Tax Act)
  • Best judgment assessments (section 144, Income Tax Act)
  • Re-assessment/Income escaping assessment for income that has not been assessed (section 147, Income Tax Act)
  • Assessment under a search (section 153A and 153C, Income Tax Act)

Income Tax Litigation at MAG

We provide the following Income Tax Litigation Services to free our clients from all department related distress:
  • Developing tax litigation approach
  • Income tax assessments
  • Assisting in filing income tax appeals before CIT(A) & ITAT
  • Handling complex issues in capital gain taxation
  • Reply to all department notices and communications
  • Preparing a strategy for fast disposition of cases
  • NRI litigation support
  • Appearing before Revenue / Appellate Authorities
  • Assisting tax counsels for representation at different levels
  • Corporate tax litigation
  • Assisting in handling transfer pricing issues
  • Prosecution cases
If you are wondering how to respond to E-proceeding or if you are caught up in any dispute and trying to find the best tax litigation expert in Delhi, MAG can help you overcome the problem and assist you in dealing with the tax departments. We are available at info@manishanilgupta.com 

Frequently Asked Questions


A return may be treated as defective because of incomplete or inconsistent information in the return.

If your return of income is found defective, the Income Tax Department will serve you a defective notice u/s 139(9) of the Income Tax Act through email on your email ID registered with the department and the same can be viewed by logging in to your account also on the e-Filing portal.
 
Condonation of delay is filed when an application or claim for an exemption, deduction, refund, or any other relief under the Income Tax Act is made post the expiry of the time limit prescribed under the Act. In such a case, the Income Tax authority will allow the delayed claim if it is satisfied that making the application or claim within the prescribed due date was genuinely out of the taxpayer's control. For example, condonation of delay filed for late filing of ITR.
 
No, you cannot edit or withdraw your response once submitted on the e-Filing portal.
 
If you are not satisfied by the order of an Income Tax Officer, you can file an appeal against it before the Commissioner of Income Tax (Appeals) by submitting duly filled Form 35 online on the e-Filing portal.
 
No, now, generally, all the scrutiny procedures have been made online by the department. All intimations/letters/notices issued by the Income Tax Department and CPC are made available under the e-Proceedings section, where you can view and submit the response along with attachments by uploading the same on the e-Filing portal.
 

Tax litigation usually arises in areas such as income tax, sales tax, excise duty, customs duty, and service tax.

Organizations face challenges such as financial burden, reputational damage, and disruption to operations during litigation or disputes. 

An income escaping assessment is an assessment made by the tax authority when they have reason to believe that the taxpayer has not declared all their income.

E-assessments aim to deliver better accountability and transparency in the area of tax litigations. 
Income tax litigation refers to legal disputes or conflicts that arise between taxpayers and tax authorities regarding the interpretation, application, or enforcement of income tax laws. It involves taking legal action to resolve issues related to tax assessments, appeals, disputes, or regulatory matters.
E-assessment refers to the electronic assessment of tax cases by income tax authorities. It involves the use of digital platforms and technology to conduct assessments, exchange information, communicate with taxpayers, and issue assessment orders. E-assessments aim to improve efficiency, transparency, and accountability in tax proceedings and reduce manual intervention.
Assessments under the Indian Income Tax Act refer to the process of determining the taxable income of a taxpayer and calculating the amount of tax payable. It involves evaluating the taxpayer's financial records, income sources, deductions, exemptions, and other relevant information to ensure compliance with tax laws.
Conflicts arising from assessments can be resolved through various means. Taxpayers have the right to file appeals with higher authorities, such as the Commissioner (Appeals), Income Tax Appellate Tribunal (ITAT), High Court, and Supreme Court. Additionally, alternative dispute resolution mechanisms are also available..
  • Summary assessments (section 143(1))
  • Regular/Scrutiny assessments (section 143(3))
  • Best judgment assessments (section 144)
  • Re-assessment/Income escaping assessment (section 147)
  • Assessment under a search (section 153A and 153C)
The Income Tax Act provides for the imposition of penalties for non-compliance or violations of tax laws. Penalties can be imposed for various reasons, such as late filing of returns, under-reporting of income, failure to maintain proper records, non-disclosure of assets, and other offenses specified in the Act.
 

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