Tax litigation and assessment defence advisory
Income tax assessment response, reassessment defence, CIT(A) and ITAT appellate representation, search and seizure response, penalty proceedings and tax recovery stay.
Assessment and reassessment response
- Scrutiny assessment under Section 143(3): response to notices, information requests and assessment orders.
- Reassessment under Section 148/148A (framework as amended from 1 September 2024): jurisdictional objections, legal challenges and substantive defence.
- Faceless assessment procedure: e Proceeding compliance and video conferencing hearings.
- Best judgment assessment under Section 144 and ex parte order challenge.
Appellate proceedings
- CIT(A) / Joint CIT(A) appeal: stay of demand pending appeal, grounds of appeal and additional evidence.
- ITAT (Income Tax Appellate Tribunal) appeals: cross objections, rectification and miscellaneous applications.
- High Court reference and Section 260A appeal on substantial questions of law.
- Supreme Court special leave petition in tax matters.
Search, seizure and penalty proceedings
- Section 132 search and seizure: response strategy, panchnama challenge and post search assessment.
- Section 153A/153C block assessment: jurisdiction, time limit and additions.
- Penalty under Section 270A (misreporting / under reporting) and Section 271(1)(c) (concealment): defence strategy.
- Prosecution under Section 276C (wilful evasion) and compounding procedure.
How AMLEGALS assists
- Assessment and reassessment response with coordinated tax advisory.
- Appellate representation before CIT(A), ITAT, High Courts and Supreme Court.
- Search and seizure response and block assessment defence.
- Penalty, prosecution and compounding proceedings.
What clients ask before they commit.
Short, direct, on the record.
01What is the time limit for income tax reassessment in India?
Under Section 149 as amended by the Finance (No.2) Act, 2024 (notices issued on or after 1 September 2024), a reassessment notice under Section 148 can be issued within 3 years and 3 months from the end of the relevant assessment year. Where income escaping assessment is INR 50 lakh or more, the limit is 5 years and 3 months (reduced from the earlier 10 years). A Section 148A show cause notice, with the information relied on, must precede the reassessment notice. For tax years beginning on or after 1 April 2026, the Income-tax Act, 2025 applies; earlier years continue under the 1961 Act.
02Can demand be stayed pending tax appeal?
Yes. The taxpayer can apply for stay of demand under Section 220(6). The CBDT instruction requires the AO to grant stay if the taxpayer has a prima facie case, subject to payment of 20% of the disputed demand (revised guidelines). CIT(A) and ITAT can also grant stay in appropriate cases.
03What is the penalty for misreporting under Section 270A?
Section 270A provides a penalty of 200% of tax payable on misreported income and 50% of tax payable on under reported income. Misreporting includes misrepresentation of facts, failure to record investments, claim of expenditure not substantiated and failure to report international transactions.
04Can tax prosecution be compounded?
Yes. The CBDT has issued guidelines for compounding of offences under the Income Tax Act. Compounding applications are filed with the Principal Chief Commissioner. Not all offences are compoundable, and repeat offences face stricter conditions. Compounding fees are based on the tax evaded.
Related resources
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