Your Appeal before Commissioner (Appeals) (As Amended by Finance Act, 2023)

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Description
This book was conceived to fill a vacuum arising from the lack of a comprehensive product dealing with first appellate proceedings before the Commissioner (Appeals) under the Income-tax Act, 1961 and the radically transformed scenario in the wake of the  introduction of Faceless Appeals in 2020. The second edition of the book covers legislative, statutory and judicial developments in the  intervening period. A new Chapter has been added covering the institution of Joint Commissioner (Appeals) newly created by the  Finance Act, 2023. A discussion on the Alternate Dispute Resolution mechanism provided by the Dispute Resolution Committee has also  been included in a separate chapter. Specimens covering various scenarios, procedures and situations that are usually encountered in proceedings before Commissioner (Appeals) have been suitably amended to cover intervening developments. In particular specimens giving draft submissions have been duly reviewed to cover latest case  laws as also some new issues which have arisen since the First edition was published.
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Table of Contents
Chapter 1 : Appeal, Meaning, Concept and Scope
Chapter 2 : Law governing the Right to Appeal
Chapter 3 : The Appellate process under the Income-tax Act
Chapter 4 : Institution of Commissioner (Appeals)
Chapter 5 : Institution of joint commissioner (Appeals)
Chapter 6 : Right to Appeal
Chapter 7 : Appealable Orders before the Commissioner (Appeals)
Chapter 8 : Appeal by person denying liability to deduct tax ]Section 248 as applicable w.e.f. 01.06.2007)
Chapter 9 : Procedure for Filing of Appeal
Chapter 10 : Statement of Facts (SOF) and Grounds of Appeals (GOA)
Chapter 11 : Fees for Filing of Appeals before Commissioner (Appeals) [Section 249(1)]
Chapter 12 : Limitation Period for Filing Appeal [Section 249(2) and Section 249(3)]
Chapter 13 : Payment of Admitted Tax before Filing of Appeals [Section 249(4)]
Chapter 14 : Procedure in Appeal before Commissioner (Appeals) [Section 250 Sub-sections (1), (2) and (3)]
Chapter 15 : Power of Commissioner (Appeals) to make further Enquiries [Sub-section (4) of Section 250]
Chapter 16 : Addition Ground/Fresh Claim before Commissioner (Appeals) [Section 250(5)]
Chapter 17 : Admission of Additional Evidence [Rule 46A of the Income-tax Rules, 1962
Chapter 18 : Modality of Passing Order by the Commission (Appeals) and Communication of the Orders
                           Passed [Section 250(6) and (7) respectively]
Chapter 19 : Advisory Limitation for Disposal of Appeals [Section 250(6A)]
Chapter 20 : Faceless Appeals [Sub-section (6B), (6C) and (6D) inserted by the Finance Act, 2020 w.e.f. 01-04.2020]
Chapter 21 : Powers of the Commission (Appeals) [Section 251]
Chapter 22 : Legal Principles relevant in Appellate Proceeding
Chapter 23 : Appeals against Agreed Additions
Chapter 24 : Appellate Provisions – Power to Withdraw
Chapter 25 : Stay of Disputed Demand
Chapter 26 : Special Provisions for Avoiding Repetitive Appeals [Chapter – XIV-A]
Chapter 27 : Dispute Resolution Committee - An Alternative to the Appellate process (Chapter - XIX-AA)
Appendices 1 to 6 (v)
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Author Details
Sanjeeva Narayan, an alumnus of Shri Ram College of Commerce, Delhi University and St. Xavier's School, Delhi is a Fellow Member of both the Institute of Chartered Accountants of India and Institute of Company Secretaries of India. He has been a practicing Chartered Accountant for more than 35 years and is the Managing Partner of Ashwani & Associates. He specialises in the fields of corporate and international taxation and advises on taxation matters, including tax structuring, transfer pricing and compliance related matters and for a wide range of corporates, high net worth individuals and other organizations.