Practical Guide to APPEALS AND PETITIONS UNDER INCOME TAX ACT -UPDATED BY FINANCE ACT 2025 – Dr.A L SAUBU

Appeals & Petitions under Income Tax Act By Dr. A.L. Saini

Appeals & Petitions under Income Tax Act By Dr. A.L. Saini

This is an excellent book for tax practitioner and chartered accountants to prepare for appealing before various courts and tribunals for cases as Amended by Finance ACT, 2025. The foreword of this edition is written by D. Manmohan [Vice President – Income Tax Appellate Tribunal, Mumbai]

Contents

1. Faceless Assessments.
2. Question and Answers on Faceless Assessment
3. Faceless Appeals Scheme, 2020.
4. Faceless Penalty Scheme, 2021.
5. New Assessment, Reassessment and Re-computation Procedures
6. Scrutiny Assessment and procedure for assessment.
7. Practical approach to handle reassessment proceedings under section 147 and 148 of the Act.
8. Time limit for completion of various Assessment and Reassessment and Search Assessments
9. Assessment of Search and Seizure cases.
10. Dispute Resolution Committee.
11. Income Computation and Disclosure Standards (ICDS)
12. Assessment of Builders and Real Estate Developers.
13. Writing, Drafting and Presentation Skills for various Appeals.
14. A Ready Reckoner for Appeals under Income Tax Act.
15. Procedural Aspects of CIT (Appeals)
16. Commissioner of Income Tax (Appeals).
17. Revision of orders by Commissioner (Section 263 and 264).
18. Procedural Aspects of (TTAT) Proceedings.
19. Appeal before Appellate Tribunal.
20. Rectification of Mistakes by Tribunal
21. Questions and Answers on Procedural Aspects of ITAT.
22. Precedent
23. Presentation skills before ITAT and Principles of good presentation
24. How to Argue and prepare for Hearing the case before CIT (Appeals), and ITAT (Tribunal)
25. Frequently Asked Questions in relation to ITAT Proceedings
26. Appeal before High Court.
27. Appeal to Supreme Court.
28. Stay Application
29. Waiver Petition:
30. How to make Writ Petition.
31. Special Leave Petition.
32. How to face, Search & Seizure under Income Tax Act.
33. Practical approach to handle Assessment of Search and Seizure cases.
34. How to face Survey under Income Tax Act
35. Hawala Transaction.