INCOME TAX LAWYERS AHMEDABAD | ASSESSMENTS,
REASSESSMENTS & ITAT APPEALS

We believe that successful outcomes in tax litigation depend on a coherent factual record, rigorous
legal interpretation, and timely procedural strategy. Our approach is designed to minimise risk
exposure, secure relief (whether by stay, appeal, or writ), and protect the taxpayer’s right to fair
treatment under the Income Tax Act.

2. KEY SERVICES

Assessment & Reassessment Proceedings
We assist taxpayers in responding to notices under Section 142(1) (enquiry), 143(2) (scrutiny), and
143(3) (regular assessment), including faceless assessment submissions on the e-filing portal. Our
work includes drafting replies, compiling supporting documentation, and addressing
additions/disallowances.

For reassessments under Section 147/148, we test the validity of reopening — limitation periods,
tangible material requirements, and procedural compliance (GKN Driveshaft framework) — and raise
objections before challenging unsustainable notices through writ petitions where necessary.

Search & Survey Defence

In search cases under Section 132 and survey proceedings under Section 133A, we advise on rights
and obligations, preservation of evidence, and post-search strategy.
While lawyers are not permitted to be present when statements are recorded, we review
statements post-facto, advise on retraction or clarification, and prepare defence submissions for
block assessment proceedings under Sections 153A/153C.

We contest additions based solely on loose sheets or uncorroborated statements, invoke cross-
examination rights, and align evidence to mitigate arbitrary assessments and penalties.
TDS / Withholding Tax Litigation

We advise and represent clients on domestic and cross-border withholding obligations, including
Section 195 opinions, lower/nil deduction certificates, and disputes under Sections 201/206C. For
corporates with global operations, we align TDS positions with DTAA benefits and ensure compliance
with CBDT circulars to mitigate disallowances under Section 40(a)(i) or 40(a)(ia).

Advance Ruling & Tax Certainty
For cross-border transactions, we assist non-residents and Indian companies in seeking advance
rulings on taxability of income, PE exposure, or withholding obligations under Section 245N and
related provisions.

Post transition to the Board for Advance Rulings (BAR), we prepare applications, compile supporting
agreements, and make detailed written submissions to secure tax certainty before entering into
high-value transactions.

Where an unfavourable ruling is issued, we challenge it before the High Court under writ jurisdiction.
We also handle Section 197 applications for lower/nil withholding certificates and Section 195(2)
applications to determine appropriate TDS on cross-border remittances.

Penalty & Prosecution Defence

We handle challenges to penalties under Section 270A (under-reporting/misreporting), 271C (failure
to deduct TDS) and similar provisions, ensuring that penalty initiation meets statutory preconditions.
We also defend prosecution complaints under Sections 276C, 277 and assist in compounding
applications or quashing petitions to safeguard clients from criminal exposure.

Appeals, Writs & High Court Representation

We prepare appeal memoranda before CIT(A) and ITAT, identifying strong legal grounds, evidentiary
gaps, and procedural lapses.

Our representation extends to High Courts, including the Gujarat High Court, and the Supreme
Court, where we:
 File tax appeals under Section 260A on substantial questions of law.
 Move writ petitions to challenge:
o Jurisdictional defects in reassessment notices.
o Mechanical orders under Section 220(6) refusing stay of demand.
o Special audit directions under Section 142(2A) passed without reasons.
o High-pitched assessments violating CBDT Instruction 1914 or natural justice
principles.
As Gujarat High Court lawyers handling tax litigation, we also seek interim relief —
stay on recovery, waiver of pre-deposit, mandamus for refund release, or quashing
of coercive action — ensuring taxpayers’ rights are protected at every stage.

Rectification &Revision

We file Section 154 applications to correct apparent errors in assessment orders and challenge
adverse Section 263 revisionary orders before ITAT where conditions precedent are not satisfied.
We also pursue Section 264 revision petitions to secure beneficial relief for taxpayers where appeals
are not viable.

Refunds & Interest Claims

We represent clients in claiming interest under Section 244A for delayed refunds and contest
unlawful adjustments under Section 245.
Our approach combines representation before the Assessing Officer with writ petitions where
refund release is unduly delayed.

Dispute Resolution Schemes

Where viable, we represent clients under government-led schemes such as Vivad se Vishwas or
other settlement mechanisms, ensuring full and final closure of disputes in a cost-effective manner
while safeguarding future tax positions.

DOCUMENTS WE DRAFT & REVIEW

Our work involves preparing precise, authority-facing documents that withstand scrutiny at every
stage of assessment and litigation. These include:

 Assessment & Reassessment: Replies to Section 142(1), 143(2), 148 notices; objections to
reopening under GKN Driveshaft framework; submissions for faceless assessments and
penalty proceedings.

 Search &; Survey Proceedings: Written submissions for block assessments (Sec 153A/153C);
cross-examination requests; retraction affidavits and supporting legal representations.

 TDS &; Withholding: Section 195(2) applications, lower/nil deduction applications under
Section 197, and legal opinions on DTAA applicability.

 Advance Ruling & Tax Certainty: Applications before the Board for Advance Rulings (BAR),
including transaction briefs, question framing, and detailed supporting annexures.

 Appeals & Writs:

o CIT(A) & ITAT Appeals: Appeal memoranda, stay applications, additional evidence
petitions.
o High Court & Supreme Court: Tax appeals under Section 260A, writ petitions
challenging reassessment notices, stay refusals, special audit orders, and refund
delays.

 Rectification &; Revision: Applications under Section 154, written submissions against
Section 263 orders, and petitions under Section 264.

 Refunds & Interest Claims: Representations for release of refunds, reconciliation
statements, and interest computation claims under Section 244A.

 Prosecution Defence: Replies to show-cause notices, compounding applications, and
quashing petitions.
 Dispute Resolution Schemes: Applications and declarations under Vivad se Vishwas or other
government schemes, with computation of disputed tax and settlement amounts.

Our Approach

Intent-Led, Law-First Strategy
Every tax dispute begins with understanding the commercial transaction or assessment
trigger. We map it against the Income Tax Act, Rules, CBDT circulars, and judicial precedent,
identifying lawful options and procedural timelines. We advise clients on whether to litigate,
settle, or seek alternate remedies such as rectification or revision, ensuring that every step
aligns with both the legal framework and the commercial goal.

Evidence-First Record Curation
When clients approach us, the record is often already shaped by filed returns, Form 26AS,
books of account, agreements, and prior correspondence. Our role is to analyse the available
material, identify gaps or inconsistencies, and decide what evidence should be produced,
emphasised, or withheld to build the most defensible case.

Where contradictions exist, we address them proactively — by providing context, additional
documentation, or legal arguments — so that the overall narrative remains credible and
supports the relief sought.

Authority-Facing Drafting
Our replies, objections, and appeal memoranda are drafted in the style expected by
Assessing Officers, CIT(A), ITAT Members, and High Courts — clearly presenting facts, issues,
and legal grounds with precise case-law support and computation summaries. We plan
limitation, stay, and pre-deposit strategy from the outset to avoid procedural setbacks.

Parallel & Preventive Relief

We act early to avoid coercive recovery or procedural prejudice. Stay applications, writ
petitions, and rectification requests are filed proactively where needed. For cross-border
transactions, we promote advance rulings and lower withholding certificates to minimise
future disputes and litigation exposure.

No Routine Compliance

We do not function as a return-filing or bookkeeping service. Our focus is purely on
strategic, dispute-oriented representation — from defending reassessment notices to
litigating before ITAT, High Courts, and the Supreme Court — so that every hour is invested
in building a strong legal position.

ILLUSTRATIVE SCENARIOS

Faceless Scrutiny – Expense Proposal
A company’s return is selected for scrutiny under Section 143(2). During 143(3 assessment proceedings, the Assessing Officer proposes to disallow employee benefit expenses for lack of documentation.
We can help by preparing a structured response with payroll records, board resolutions, and payment proofs, and by seeking Section 154 rectification where computational errors arise.

Reassessment Beyond Limitation

An individual receives a Section 148 notice more than four years after filing the return, despite full disclosure in the original return.

We can assist in preparing objections citing Section 149 time limits and leading case law, and if objections are dismissed, move a writ petition before the jurisdictional High Court to challenge the reopening.

Search Assessment – Loose Sheet Additions

Following a Section 132 search, additions are proposed solely on the basis of unsigned loose sheets found on the premises.

We can prepare defence submissions in block assessment proceedings under Section 153A, seek cross-examination of witnesses where statements are relied upon, and represent in ITAT if the dispute proceeds to appeal.

TDS Disallowance on Foreign Payments

A taxpayer faces disallowance under Section 40(a)(i) for not deducting tax at source on payments to a foreign service provider.

We can review the underlying agreements, examine DTAA provisions, and, where a Section 195(2) or 197 certificate exists, contest the disallowance before CIT(A) or ITAT to secure relief.

High Court Stay on Demand

A high-pitched demand is raised and a Section 220(6) stay application is mechanically rejected.
We can file a writ petition before the High Court, rely on CBDT Instruction 1914, and seek interim stay of recovery until appeal proceedings conclude.

Refund Delay & Interest Claim

Even after assessment is complete, a taxpayer’s refund remains unpaid.
We can represent before the Assessing Officer, file follow-up representations citing Section 244A, and where required, move a writ seeking mandamus for refund release with statutory interest.

Advance Ruling for Cross-Border Transaction

A foreign company planning to license intellectual property to its Indian affiliate wishes to confirm taxability and PE exposure in advance.

We can prepare and file an application before the Board for Advance Rulings, frame precise questions on royalty characterisation and withholding obligations, and represent through the ruling process.

RELEATED SERVICES

Income tax disputes often intersect with other practice areas. We frequently work alongside:

• International Tax & Transfer Pricing – to align withholding tax positions, DTAA benefits, and TP adjustments with overall tax litigation strategy.
• Corporate & M&A Advisory – to structure transactions and shareholder exits in a tax-efficient way, reducing future litigation exposure.
• GST & Indirect Tax – to address parallel disputes on input credits, refunds, or tax treatment of cross-border transactions.

Dispute Resolution & Writ Practice – to plan appellate timelines, draft writ petitions, and escalate matters where natural justice is violated.

7. OFFICE DETAILS

To maintain transparency and consistency across all public listings, the exact details of our office are provided below. These are aligned with the firm’s Google Business Profile (GMB), ensuring accuracy for search visibility and authenticity.

R & D Law Chambers

604 Entice, Bopal-Ambli Road, Ahmedabad, Gujarat – 380058, India

Phone: 09898550411 | +91 9898550411

*This page is intended solely for informational purposes. It should not be construed as professional advice. The descriptions of practice areas and services are general in nature and are provided only to assist readers in understanding the range of corporate law and related legal issues commonly handled by corporate law firms in India.

Nothing on this page is to be taken as a guarantee of outcome or as an invitation to create a lawyer–client relationship. Readers are encouraged to seek independent professional advice based on their specific facts and requirements.

R & D Law Chambers makes every effort to ensure that the information presented is accurate as of the date of publication. However, laws and regulations evolve, and the applicability of legal principles may vary depending on the facts of each case. The firm disclaims any liability arising from reliance placed on the content of this page without obtaining tailored advice.