A L Saini Practical Guide to Appeals and Petitions under Income Tax Act

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Part I: Introduction and Overview

1. Introduction to Tax Dispute Resolution in India

   • Overview of the Income Tax Act

   • Need for appeals and petitions

   • Hierarchy of tax authorities and appellate bodies

2. General Principles of Tax Litigation

   • Natural justice

   • Burden of proof

   • Role of judicial precedents

Part II: Appeals under the Income Tax Act

3. Appeals to the Commissioner of Income Tax (Appeals)

   • Who can appeal and when

   • Procedure for filing

   • Time limits and condonation of delay

   • Format and content of appeal

   • Powers of CIT(A)

4. Appeals to the Income Tax Appellate Tribunal (ITAT)

   • Jurisdiction and powers

   • How to draft a second appeal

   • Representation before ITAT

   • Stay of demand and interim reliefs

5. Appeals to the High Court

   • Substantial question of law

   • Drafting and filing process

   • Important case laws

   • Time limits and costs

6. Appeals to the Supreme Court

   • When is an appeal to the SC allowed

   • Special Leave Petitions (SLPs)

   • Role of Article 136 of the Constitution

Part III: Petitions and Revisions

7. Revision by the Commissioner u/s 263 and 264

   • Difference between sections 263 and 264

   • Grounds for revision

   • Time limits and procedural aspects

8. Writ Petitions under the Constitution

   • Article 226 and 227

   • When to file a writ petition

   • Remedies against administrative actions

9. Settlement Commission and Other Alternate Remedies

   • Application to the Settlement Commission

   • Role of Dispute Resolution Panel (DRP)

   • Vivad se Vishwas Scheme (historical relevance)

Part IV: Practical Aspects

10. Drafting Effective Appeals and Petitions

• Format, language, and supporting documents

• Common mistakes to avoid

• Sample drafts and templates

11. Procedural Checklists and Time Limits

• Appeal filing timelines

• Statutory forms

• Documentation requirements

12. Case Studies and Judicial Precedents

• Landmark rulings

• Practical lessons from real cases

Appendices

• Appendix A: Relevant Sections of the Income Tax Act

• Appendix B: Format of Appeal Forms

• Appendix C: List of Important Case Laws

• Appendix D: Filing Fees and Cost Structure