Direct Taxes

Direct-tax disputes are won on documents, deadlines and the quality of written advocacy. This chamber works with clients to litigate assessment orders, penalty proceedings and recovery notices through the appellate hierarchy, while keeping a sharp eye on settlement if its in the best interest of our client.

What we handle

• Assessment and reassessment proceedings — responses to notices, objections to jurisdiction (including challenges to time-barred reassessments)
• Appeals before the Income Tax Appellate Tribunal (ITAT) — the real battleground for substantial additions; drafting of grounds, preparation of the paper book and arguing of appeals.
• High Court references — substantial questions of law, writ petitions against recovery and coercive action, and constitutional challenges.
• Penalty and prosecution defence — Section 271 penalties, mis-reporting adjustments and defence in prosecution matters.
• Search, seizure and survey (Section 132/133A) follow-up — immediate response strategy, statements, and later litigation of block assessments.
• TDS, refunds and recovery — hardship applications, adjournment strategy and stay of demand coordination with your accountant.

How we work with the appellate ladder

Each level of appeal has its own character. The CIT(A) level responds to thorough fact notes; ITAT responds to case-law mapping and year-on-year consistency; the High Court responds to discipline on the question of law. Fees and strategy are planned accordingly — you never pay High Court rates for Tribunal work, or vice versa.

Deadlines that bite: Appeals to the CIT(A) now run on a 30-day clock (extendable with a condonation application and fee), and ITAT appeals within 60 days. Stay-of-demand applications must move the moment a notice is served — not after recovery proceedings begin.