Practice Area 04
Income Tax
Overview
Income tax work spans the full lifecycle from return preparation and advance tax planning through to representation in assessment, reassessment and appellate proceedings before the CIT(A) and the Income Tax Appellate Tribunal.
Who needs it
Individuals and businesses filing returns under the Income-tax Act, those selected for scrutiny or reassessment, and anyone who has received a notice and needs a considered response rather than an ad-hoc one.
Our approach
Return positions are documented with supporting workings at the time of filing, so that if a case is later selected for scrutiny, the response draws on records prepared in advance rather than reconstructed under a notice deadline.
Deliverables
- Income tax return with supporting computation
- Notice replies and submissions for assessment/reassessment proceedings
- Appeal memoranda and representation before CIT(A) / ITAT
Timeline
Return filing follows the annual due dates under Section 139; assessment and appellate timelines follow the statutory limitation periods for each proceeding.
Frequently asked questions
What’s the difference between assessment and reassessment?
Assessment is the original processing/scrutiny of a filed return; reassessment (Section 147/148) reopens an already-concluded assessment where income is believed to have escaped assessment, subject to specific time limits and conditions.