Income Tax Litigation Lawyer in Odisha
Taxpayers facing a scrutiny notice, reassessment, or demand order under the Income Tax Act, 1961 can respond and appeal within strict statutory timelines before CIT(Appeals) and the ITAT. Advocate Debarchana Samal drafts replies, files appeals, and represents clients in income tax litigation across Odisha.
Income Tax Disputes
Income Tax Litigation Services
Representing taxpayers through assessment, reassessment, appeal, and tribunal proceedings under the Income Tax Act, 1961 across Odisha.
Reply to Income Tax Notice
Drafting responses to notices under Sections 143(2), 148, and 142(1) of the Income Tax Act 1961 for scrutiny assessment, reassessment, or additional information requests.
Appeal Before CIT(Appeals)
Filing a first appeal against an assessment or penalty order before the Commissioner of Income Tax (Appeals) within the statutory limitation period, with supporting submissions and evidence.
ITAT Representation
Representing taxpayers in second appeals before the Income Tax Appellate Tribunal (ITAT) on disputed additions, disallowances, or legal questions arising from the assessment.
Reassessment Notice Challenges
Challenging the validity of a reassessment notice under Section 148 where it is issued beyond the permissible limitation period or without the requisite jurisdictional basis.
Tax Demand & Recovery Disputes
Seeking stay of a confirmed tax demand pending appeal and contesting recovery action initiated before the appeal is finally decided.
Penalty Proceedings Defence
Defending against penalty proceedings under the Income Tax Act for alleged concealment of income or furnishing of inaccurate particulars, on the facts and documentation available.
Frequently Asked Questions
What should be done after receiving an income tax scrutiny notice?
A notice under Section 143(2) for scrutiny assessment should be responded to within the specified time with all supporting documents, bank statements, and explanations for the queries raised. Failing to respond can result in a best judgment assessment being passed under Section 144, which is often less favourable to the taxpayer.
What is the time limit to appeal an income tax assessment order?
An appeal to the Commissioner of Income Tax (Appeals) must generally be filed within 30 days from the date of service of the assessment order, though delay can be condoned by the Commissioner for sufficient cause shown by the taxpayer.
Can a reassessment notice under Section 148 be challenged?
Yes, a reassessment notice can be challenged before the Assessing Officer or through a writ petition before the High Court if it is issued beyond the permissible time limit, without proper approval, or without a valid reason to believe that income has escaped assessment, depending on the specific facts of the case.
Is recovery of a tax demand stayed automatically during an appeal?
No, filing an appeal does not automatically stay recovery of the demand. A separate stay application must be filed before the Assessing Officer or the appellate authority, and recovery is generally stayed, often on payment of a percentage of the disputed demand, at the discretion of the authority.
What happens if the ITAT decides an appeal against the taxpayer?
An adverse ITAT order can be further appealed before the High Court, but only on a substantial question of law and not on questions of fact, since the ITAT is generally the final fact-finding authority under the Income Tax Act, 1961.
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Serving clients across Cuttack, Bhubaneswar, and all districts of Odisha.