Tax Publishers All About Income Tax Appeals in Faceless Era By CA Nisha Bhandari Edition June 2025

All About Income Tax Appeals in Faceless Era CA Nisha Bhandari

All About Income Tax Appeals in Faceless Era CA Nisha Bhandari

Features of this Book –

• Providing plain, simple, convincing and yet comprehensive commentary on statutory provisions dealing with all four appeals, i.e. Appeals before Joint Commissioner (Appeals) and Commissioner (Appeals), Appeals before ITAT, Appeals before the High Court and Appeals before the Supreme Court.
• Providing analytical and purposeful discussion of various other measures available for resolution of disputes like Dispute Resolution Committee, Advance Rulings, Rectification and Revision.
• Incorporates all important Case Law at relevant places.
• A perfect practice-oriented guide incorporating relevant procedures, forms and other Conveyancing solutions along with various specimen of applications, replies, etc., required at various levels especially under the current Faceless Era.
• Incorporates analysis of Faceless Appeal Scheme, 2021, e-Appeals Scheme, 2023, e-Dispute Resolution Scheme, 2022, e-Advance Ruling Scheme, 2022

The subject matter is divided in as many as Nine Parts encompassing the entire spectrum of the Issues relevant to Redressal Mechanisms available under the income-tax and some other Laws for the income-tax assessees to adopt with a view to seeking redressal as per the needs arising to them from time to time, from case to case, and from occasion to occasion.

Part I namely, Appeals – Introductory, deals with Right of appeal. Its stages, Monetary limits for filing Departmental Appeals etc.

Part II deals with Appeal to First Appellate Authority. It begins with commentaries on sections 246 to 251 of the Income Tax Act, 1961 and Rules 45 to 46A of the Income Tax Rules, 1962, apart from practice specific hints and Conveyancing Samples enabling proper pursuance of appeal proceedings. The related matter is divided into six Sections A to F, comprising 51 Chapters.

Part III deals with Appeal to ITAT. It comprises commentaries on sections 252 to 255 of the Income Tax Act, Rule 47 of the Income Tax Rules, and on all of the ITAT Rules, 1963, apart from the related Conveyancing Samples, Practice Specific hints, etc. The related matter is divided into nine Sections namely, A to I comprising 50 Chapters.

Writ/Appeal to High Courts provides an identical treatment of the subject matter along with collateral aspects, in relation to Article 226 of the Constitution of India in regard to admissibility of a Writ Petition, and appeal provision in section 260A of the Income Tax Act, 1961. The related matter is covered in nine Chapters in all which forms Part IV of the book.

Part V deals with Appeal to the Supreme Court. It incorporates appropriate discussion from practice angle of the Sections 261 and 262 of the Income Tax Act, 1961 as also that of Article 136 of the Constitution of India in regard to filing of Special Leave Petition before the Apex Court. The related matter is presented in eight Chapters.

Part VI deals with Dispute Resolution Committee. This part comprises eight chapters dealing with constitution, procedure and other issues relating to dispute resolution committee along with e-dispute Resolution Scheme.

Part VII deals with Sections 245N to 245W of the Income Tax Act relating to Advance Rulings. The related matter is presented in 9 Chapters.

Part VIII dealing with Rectification comprises discussion of section 154 of the Income Tax Act, 1961 with a view to harnessing rectification as a redressal measure at the lowest level, where the order in question may be shown to be suffering from a mistake apparent from record. The related matter is covered in 4 Chapters.

Part IX deals with Revision under section 264. This measure is statutorily made available to assessees for approaching the higher administrative authority i.e. Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and which can be invoked even where filing of appeal before Commissioner (Appeals) has got time barred, more so as it would yield a result in favour of assessee. The related subject matter is covered by 11 Chapters.

Part X of the book contains some sample CIT(Appeals) written submissions specially contributed by CA. Satyadev Purohit that make the present book all the more useful and practice oriented.