Income Tax Assessment And Appeals Representation
Calm, well-prepared representation when the Income Tax Department questions your return, from the first notice to the Appellate Tribunal.
What Brought You Here?
- An income tax notice landed on the portal and you are not sure what it is asking
- Your return is under scrutiny and the officer wants documents within days
- An assessment order added income you never earned
- A large tax demand is due and your refund has been adjusted against it
- The 30-day appeal window is running and you need to decide fast
What An Income Tax Assessment Really Means
An income tax assessment is the department’s check of the income and tax in your return. Most returns are only processed by the computer under Section 143(1). Some are picked for scrutiny assessment under Section 143(2), where an officer asks for evidence through the faceless e-proceedings system. Older years can be reopened through a reassessment under Section 148.
When an officer disagrees with you, the result is usually an addition to income, a tax demand and sometimes a penalty. That is when the appeal route opens: first to the Commissioner of Income Tax (Appeals), then to the Income Tax Appellate Tribunal (ITAT), and on questions of law to the High Court.
Most bad outcomes start at assessment: a missed reply or evidence that never reached the officer. That record carries into every income tax appeal.
“The Income-tax Act, 2025 came into force on 1 April 2026, but assessments and appeals for earlier years continue under the Income-tax Act, 1961. For most cases running today, the familiar sections still apply.”
Our Income Tax Assessment And Income Tax Appeal Services
We act as your authorised representative at every stage, so you are not left writing to the department on your own.
I
Income Tax Notice Reply And Scrutiny Assessment
For taxpayers whose return has been selected for scrutiny or who have received a notice asking for information.
Scrutiny is now mostly faceless, so your written reply is often your only chance to explain. We answer each point in full, with evidence.
- Replies to notices under Sections 143(2), 142(1) and 133(6)
- Submissions on faceless e-proceedings, with video hearings on request
- Responses to show cause notices before an addition is made
- Reconciliation of your return with AIS, TIS and Form 26AS
- Support for cash deposits, unsecured loans and high-value transactions
What you get: a complete reply on record, filed on time, which gives you the best chance of a fair assessment.
II
Reassessment And Search Case Support
For taxpayers whose earlier years have been reopened or who face search-related proceedings.
Reassessment notices arrive years later, when records are hard to find. The first reply matters most, because it can stop the reopening.
- Replies to Section 148A show cause notices before reopening
- Checks on time limits, approvals and the officer's reasons
- Representation in reassessment under Section 147
- Support in assessments following a search or survey
What you get: every legal and factual objection raised early, while it can still change the outcome.
III
Income Tax Appeals Before CIT(A) And ITAT
For taxpayers who received an assessment, penalty or rectification order they disagree with.
A good appeal answers the officer’s reasoning point by point. We first tell you honestly whether an appeal is worth it, then prepare it with care.
- First appeal in Form 35 before CIT(A) or JCIT(A)
- Grounds of appeal and statement of facts drafted for each addition
- Applications to admit additional evidence
- Second appeal in Form 36 before the ITAT, and cross objections
- Paper books, written submissions and hearings
- Working with your advocates on High Court appeals
What you get: a clear view of your chances, and an appeal that engages with every finding in the order.
IV
Stay Of Demand, Rectification And Penalty Matters
For taxpayers facing recovery, refund adjustment or penalty while a dispute is open.
Filing an appeal does not stop recovery by itself. We protect your cash flow while the case is decided.
- Stay of demand applications, usually on payment of 20% of the disputed demand
- Rectification of apparent mistakes under Section 154
- Objections to refund adjustment against old demands
- Penalty proceedings under Section 270A and immunity under Section 270AA
- Revision applications under Section 264
What you get: recovery held back and penalties contested while your appeal runs.
Got A Demand From A 143(1) Intimation? Try The Quick Fix First
Many tax demands come from the computer, not an officer: a missing TDS credit, an AIS mismatch or a deduction the system did not read. These are often fixed through rectification, which is faster and cheaper than an appeal.
Not sure where your demand came from? Talk to our income tax team.
- Review of the intimation against your return and Form 26AS
- Response to outstanding demand on the e-filing portal
- Rectification requests to CPC
- Follow-up with the jurisdictional officer for TDS credit mismatches
| Service | Best Suited For | When To Bring Us In | What You Get At The End |
|---|---|---|---|
| Notice Reply And Scrutiny | Returns selected for scrutiny or notices seeking information | As soon as the notice arrives | A complete reply and representation until the order |
| Reassessment Support | Old years reopened, or search and survey cases | At the Section 148A stage | Objections raised before reopening |
| Appeals Before CIT(A) And ITAT | Adverse assessment, penalty or rectification orders | Within days of the order | An appeal filed on time and argued |
| Stay, Rectification And Penalty | Demands under recovery, adjusted refunds, penalties | Once a demand or penalty notice is raised | Recovery held and errors corrected |
| 143(1) Demand Fix | System-generated demands from mismatches | Before choosing to appeal | The demand corrected without litigation |
Not sure which of these fits your case? Talk to our income tax team.
The Income Tax Assessment And Appeal Process
Each stage has its own deadline. Missing one can close the door to the next.
1. Return Processed
CPC processes the return under Section 143(1) and sends an intimation within nine months of the end of the year it was filed in.
Services: 143(1) Demand Fix
2. Scrutiny Notice
A notice under Section 143(2) must reach you within three months of the end of the financial year in which you filed.
Services: Notice Reply And Scrutiny
3. Assessment Order
The order and demand notice usually follow within 12 months of the end of the assessment year. Penalty notices often come with them.
Services: Stay, Rectification And Penalty
4. First Appeal To CIT(A)
File Form 35 within 30 days of receiving the order or demand. Apply for stay of demand at the same time.
Services: Appeals Before CIT(A) And ITAT
5. Appeal To ITAT
File Form 36 within two months from the end of the month in which you receive the CIT(A) order.
Services: Appeals Before CIT(A) And ITAT
6. High Court
An appeal lies within 120 days, but only on a substantial question of law, argued by advocates with our support on the facts.
Services: Appeals Before CIT(A) And ITAT
We Know What Officers Look For
Decades of audit and tax practice tell us which questions follow which entries, so we prepare the evidence before it is asked for.
Why Taxpayers Choose B.B. Mathur And Company
Income tax disputes are won on facts that are organised, reconciled and placed on record at the right time. As Chartered Accountants, we read your books and the officer’s reasoning side by side, and build each reply on the evidence.
Every Deadline Logged
Each notice, hearing and appeal date is tracked from the day it arrives, so no window closes by accident.
Straight Talk On Appeals
Some orders are better accepted than fought. We tell you which, with the tax, interest, penalty and cost laid out.
Income Tax Assessment And Appeal FAQs
A scrutiny assessment is a detailed check of your income tax return by an Assessing Officer under Section 143(3). It starts with a notice under Section 143(2), after which the officer asks for documents and explanations, mostly through the faceless e-proceedings system. It ends with an assessment order that either accepts your return or makes additions to your income.
Log in to the e-filing portal, open the notice and note the section, the assessment year and the reply date. Gather the documents it asks for and reply in full before the due date. Do not ignore it, because a missed reply can lead to a best judgment assessment under Section 144.
An appeal to the Commissioner of Income Tax (Appeals) must be filed in Form 35 within 30 days of receiving the assessment order or demand notice. An appeal to the ITAT must be filed in Form 36 within two months from the end of the month in which you receive the CIT(A) order. Late appeals need a condonation request with a genuine reason.
Form 35 is the online form used to file an appeal before the CIT(A) or JCIT(A) against an assessment, penalty or other appealable order. It includes your grounds of appeal and a statement of facts, and the fee is ₹250, ₹500 or ₹1,000 depending on your assessed income.
No. Filing an appeal does not stop recovery by itself. You need to apply for a stay of demand. Under CBDT guidelines, a stay is usually granted if you pay 20% of the disputed demand, though a lower amount can be requested in suitable cases.
CIT(A) is the first appeal authority within the Income Tax Department and now works mostly through faceless appeals. The ITAT is an independent tribunal with judicial and accountant members. It is the final authority on facts, and further appeals to the High Court are allowed only on substantial questions of law.
Yes, through reassessment under Section 147. The officer must first issue a show cause notice under Section 148A and consider your reply. A year can generally be reopened within 3 years and 3 months from the end of the assessment year, or up to 5 years and 3 months if the escaped income is ₹50 lakh or more.
Section 154 allows a mistake apparent from the record, such as a wrong calculation or a missed TDS credit, to be corrected without an appeal. You can apply online, and the authority should decide within six months of the application. It is often the fastest way to fix a demand from a 143(1) intimation.
The Income-tax Act, 2025 came into force on 1 April 2026. Assessments and appeals for years up to AY 2026-27 continue under the Income-tax Act, 1961, while proceedings for tax year 2026-27 onwards fall under the new Act. For most notices being issued today, the 1961 Act sections still apply.
Yes. A Chartered Accountant can act as your authorised representative before the Assessing Officer, the CIT(A) and the ITAT. Appeals before the High Court and Supreme Court are argued by advocates, and we support them on the facts and the accounts.
Have a notice or order in hand? Talk to our income tax team.
Do Not Face The Income Tax Department Alone
Send us your notice or order. We will explain what it means, what is due and by when, and how we would respond.
