Advocate Mohammad Kamran
- 10+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Income Tax Assessment and Appeal Assistance in Lucknow
Contested income-tax proceedings — during the assessment, and after an order has gone against you.
Tax and GST
What this covers
An assessment is a proceeding, and it is won or lost largely on what is placed on the record while it is running. Once an order is passed, the appellate authority looks first at what was submitted below and what was not; material produced for the first time on appeal is admitted only in limited circumstances. That makes the assessment stage more important than it usually feels at the time.
If an order does go against you, there is a structured appellate route — a first appeal, a further appeal to the Tribunal, and questions of law beyond that. Each stage has its own time limit running from the date of the order, and its own requirements. Separately from the appeal, the demand raised by the order has its own consequences, and whether to apply for a stay is a decision taken alongside the appeal rather than after it.
Scope of assistance
What this work involves, and what it does not
Different parts of a matter of this kind are different kinds of work. This is how they divide.
- Legal advisoryAdvice on the legal position, the options open and the consequences of each.
- Document draftingPreparation and review of the agreements, deeds and written replies the matter requires.
- Response and representation before an authorityWritten replies and appearance before the authority concerned, where an advocate may act as authorised representative.
- Coordination with other professionalsWhere a matter requires audit, or a certificate or filing that only a specified professional may sign, it is coordinated with a chartered accountant or company secretary.
Nothing on this page is an offer to audit accounts or to issue any certificate that only a chartered accountant or company secretary may issue. No professional designation is claimed for anyone at the firm beyond enrolment as an advocate, and no undertaking is given that any particular person will certify, audit or appear in a given matter.
Who this may assist
Who this service may assist
If your situation is not listed, it does not mean it cannot be dealt with. It means it should be discussed.
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Taxpayers in an ongoing assessment
A proceeding is running and submissions have to be made.
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Taxpayers facing an addition
An order has been passed making additions to the income returned.
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Taxpayers facing recovery
A demand has been raised and the position on stay needs assessing.
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Taxpayers considering a further appeal
A first appeal has been decided and the next stage is being considered.
Scope
Assistance available
- Submissions and written responses during assessment and reassessment proceedings
- Advice on the merits of an order and on whether an appeal is worth pursuing
- Drafting and filing the first appeal, with the statement of facts and grounds
- Appeals to the Tribunal, and applications connected with them
- Applications regarding stay of demand and instalment arrangements
- Coordination with a chartered accountant on computations, reconciliations and any certificate required
Process
How the work generally proceeds
The sequence varies with the facts and the forum. This is the usual shape of it.
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Step 01
Reading the order
What was added and on what reasoning, and what was placed before the officer as against what was not.
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Step 02
Assessing the merits honestly
Whether the addition is contestable, and on what material. An appeal without a case costs time and money.
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Step 03
Checking the appeal period
It is short and runs from the date of the order. Where it has passed, whether condonation is available is a separate question.
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Step 04
Drafting
Statement of facts and grounds drafted on the record, with the documents relied on identified.
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Step 05
Conducting the appeal and dealing with demand
Submissions and hearings at the appellate stage, with the position on recovery dealt with alongside.
Preparation
Documents commonly required
Bringing what you have makes the first discussion considerably more useful. Missing items can be obtained later.
- The assessment or appellate order, complete
- The notice that began the proceeding, and every reply already filed
- The return and computation for the year concerned
- All documents already submitted during the assessment, with proof of submission
- The demand notice and any recovery correspondence
- Any order for an earlier year on the same issue
Cautions
Common mistakes
- Holding material back during assessmentDocuments not produced below may not be admitted on appeal. There is rarely an advantage in keeping something back.
- Missing the appeal periodIt is short, it runs from the date of the order, and condonation is not a matter of right.
- Appealing without assessing the meritsNot every order is worth appealing. That assessment should be made honestly before costs are incurred.
- Ignoring the demand while the appeal is pendingFiling an appeal does not by itself suspend recovery. If a stay is needed, it has to be applied for.
- Grounds drafted too narrowlyThe grounds define what the appellate authority will consider. They are worth drafting with care rather than in haste.
See also
Related legal and tax services
Reading
Related Guides
General information notes on this area. They are not legal advice.
The practice
Advocates
Each advocate of the firm is enrolled with the Bar Council of Uttar Pradesh and holds a Certificate of Practice.
Advocate Hamid Razzaq
- 15+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Advocate Mohd. Mateen
- 20+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Questions
Frequently asked questions
The period is prescribed and runs from the date of the order or its service, and it is short. Because it differs between stages and can be affected by how the order was communicated, it is worked out from your order rather than assumed.
Not automatically. An appeal and an application concerning the demand are different things, and where recovery is a concern the application has to be made and supported. That is dealt with alongside the appeal rather than afterwards.
Only in limited circumstances, and it has to be justified. This is the main reason the assessment stage matters so much: material is far better placed on the record while the proceeding is live.
A good deal of appellate work is conducted electronically rather than through personal attendance, though the position varies by stage and has changed over time. How your matter will be conducted is confirmed when it is taken up.
Where the firm works
Lucknow and Uttar Pradesh Coverage
The firm's office is in Lucknow. Matters arising in other districts of Uttar Pradesh are conducted from Lucknow before the court, tribunal or authority that has jurisdiction over them. There is no branch office elsewhere. Which forum will hear a particular matter depends on its subject, its value and where the cause of action arose, and is confirmed before anything is filed.
This page is general information about an area of practice. It is not legal advice, and it is not an advertisement or a solicitation of work. Reading it creates no advocate–client relationship.
Procedures, limitation periods, court fees, stamp duty and government charges change, and what applies depends on the facts of the particular matter. Nothing here should be acted on without advice on your own documents, and no outcome is promised or predicted.
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