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Assessment & Appeal

The Government of India has put in place an information-based tax assessment of the tax returns filed by any person. Huge amount of information is being collected at transaction level at each stage relating to cross border and domestic transactions both. An exclusive “Insight” portal is already working with the revenue authorities which is collecting information from various sources relating to 360-degree view of any person. In this scenario, there are many questions which may come into one’s mind. We are here for you to answer all your obvious tax related questions to handle your tax disputes in Assessment and Appeals. We are ready with the answer of all your questions such as.

Assessment refers to the process of evaluating the tax liability of a taxpayer by the tax authorities. An appeal is a legal remedy available to a taxpayer who is aggrieved by an assessment order issued by the tax authorities.

If a taxpayer is unable to attend a hearing due to any reason, they can request the tax authorities to reschedule the hearing by providing a valid reason for the same.

The cost of filing an assessment application varies depending on the type of application and the tax jurisdiction.

A taxpayer who is aggrieved by an assessment order can file an appeal to the appropriate authority, depending on the nature and amount of tax involved.

An appeal against an assessment order can be filed by submitting an appeal application to the appropriate appellate authority within the prescribed time limit, along with the required documents.

Yes, a taxpayer can appoint a representative, such as a tax consultant or lawyer, to file an appeal on their behalf.

Some of the appealable orders before the Commissioner include assessment orders, penalty orders, rectification orders, and orders relating to the refund of taxes.

If a taxpayer disagrees with the claim of the Assessing Officer, they can file an appeal against the assessment order within the prescribed time limit.

The Assessing Officer computes assessed income by taking into account all the taxable income earned by the taxpayer during the relevant financial year, as per the provisions of the tax laws.

A taxpayer can attend a faceless assessment by logging into the designated portal and interacting with the tax authorities through electronic means.

Some of the benefits of faceless assessment include faster processing of assessments, reduced physical interaction between taxpayers and tax authorities, and enhanced transparency and efficiency in the assessment process.

The faceless regime covers most of the proceedings related to assessment, including scrutiny assessments and assessments under the provisions of the Income Tax Act.

The time limit for appealing to different authorities varies depending on the nature and amount of tax involved and the applicable tax laws.

The documents required for faceless assessment depend on the nature and complexity of the assessment and are communicated to the taxpayer by the tax authorities.

The documents required for an appeal include the assessment order, grounds of appeal, and any other supporting documents that may be relevant to the case.

Section 148A deals with the notice of initiation of faceless assessment proceedings, while Section 148 deals with the notice of re-assessment proceedings.

Assessment orders can be revised by the tax authorities if there is an error or mistake apparent on the face of the record.

An assessee can appeal against the order of CIT(A) to the High Court or Supreme Court if there is a substantial question of law involved in the case.

The Dispute Resolution Mechanism is a framework set up by the Indian government to resolve disputes related to transfer pricing issues between taxpayers and the tax authorities. This mechanism involves negotiations between the parties involved, and if no agreement is reached, the dispute is resolved by an independent Dispute Resolution Panel.

The Dispute Resolution Committee is a newly introduced mechanism under the Income Tax Act that provides taxpayers with a chance to settle their tax disputes quickly and easily. It is a three-member committee that reviews cases where the disputed amount is less than Rs. 10 lakhs.

The role of the Dispute Resolution Committee is to facilitate the quick and efficient resolution of tax disputes between taxpayers and the tax department. The Committee provides an opportunity to the taxpayer to discuss and settle their disputes in a timely and cost-effective manner.

The main difference between the Dispute Resolution Committee and the Dispute Resolution Panel is that the former is applicable only to cases where the disputed amount is less than Rs. 10 lakhs, while the latter is applicable to all transfer pricing cases.

If you have replied to a time-barred notice or order, the tax department may reject your reply as invalid. It is important to file a response within the specified time limit to avoid any penalties or further action.

You can opt for Section 264 if you believe that the order passed by the Assessing Officer is erroneous and prejudicial to your interests. This section allows the taxpayer to request the Commissioner to revise the order.

Yes, the order passed under Section 264 can be revised by the Commissioner if he finds it erroneous and prejudicial to the interests of the taxpayer.

Yes, you can file an appeal against an order passed under Section 263 to the Commissioner (Appeals) within 30 days from the date of receipt of the order.

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