Careful examination of facts, applicable legal provisions, and judicial precedents. Relentless advocacy across departmental proceedings, CIT(Appeals), ITAT, GST Appellate Authorities, and High Courts.
Tax disputes arising under the Income-tax Act and Goods and Services Tax laws often involve contentious statutory interpretations, high-stake financial liabilities, and strict limitation deadlines. At INDCORPUSCA, our dedicated direct and indirect tax litigation practice represents clients across the entire dispute lifecycle.
From formulating robust responses to departmental notices and assisting during scrutiny or search proceedings to preparing evidentiary paper-books and arguing before Appellate Commissioners, Tribunals, and Courts, we combine meticulous factual scrutiny with authoritative judicial precedents to secure optimal remedies.
Comprehensive legal representation tailored to protect your financial interests, challenge arbitrary assessments, and pursue statutory remedies.
Our structured litigation workflow combines forensic factual analysis with established legal principles to safeguard your interests and achieve favorable resolutions.
Review our Litigation FAQ or book an immediate case briefing.
Detailed scrutiny of the impugned notice or assessment order, verification of the Document Identification Number (DIN), and audit of underlying books of accounts.
Deep-dive statutory interpretation and identification of binding judicial precedents from High Courts, Supreme Court, and jurisdictional benches of ITAT.
Preparation of comprehensive written submissions, paper-books, evidence compilation, and rigorous oral or virtual representation before tax authorities and tribunals.
Securing stay of coercive tax demand under Section 220(6), monitoring appellate order effect, refund issuance, and determining subsequent appellate avenues.
Years Legal Experience
Notices & SCNs Resolved
Appellate Appeals Argued
Client Satisfaction
Professional Support for Every Stage of Business
Defined procedural stages with clear milestone deliverables. No hidden litigation overheads or unexpected costs.
For preliminary department queries, Section 142(1) inquiries, and GST DRC-01A intimations.
Complete defense for full scrutiny assessments (143(3), 147) and GST Show Cause Notices (DRC-01).
Statutory Form 35/36 appeals, compilation of paper-book, and Senior Counsel advocacy.
Do not let arbitrary tax additions compromise your hard-earned capital. Retain our senior tax advocates and Chartered Accountants for immediate case defense and statutory relief.
Schedule Confidential Case ReviewDo not ignore it. Section 148 relates to reopening of assessment where income has allegedly escaped assessment. First, verify the mandatory Document Identification Number (DIN). Second, verify whether statutory pre-inquiry under Section 148A was conducted. Third, file the return of income under protest within the stipulated timeframe and formally request the "reasons to believe" and sanction approvals to challenge jurisdictional validity.
Filing an appeal does not automatically stay tax recovery. You must file a formal Stay Petition under Section 220(6) before the Assessing Officer and Commissioner. Under CBDT circulars, depositing 20% of the disputed demand typically stays recovery of the remaining 80% pending disposal by the CIT(A). In genuine hardship or prima facie illegal assessments, higher forums can grant complete stay without pre-deposit.
An appeal before the Commissioner of Income Tax (Appeals) must be filed electronically in Form 35 within 30 days from the date of service of the assessment order. An appeal before the Income Tax Appellate Tribunal (ITAT) must be filed in Form 36 within 60 days of receiving the CIT(A) order. In GST matters, appeal before the Appellate Authority must be filed in Form GST APL-01 within 3 months.
Under Faceless Assessment (NeAC), all submissions, evidence, and written rebuttals are submitted digitally through the IT e-filing portal. If an adverse variation to your returned income is proposed in a Show Cause Notice, you are entitled to request an oral hearing conducted via secure video conferencing. Our litigation team prepares the digital paper-book and argues your case during these scheduled video hearings.
Under binding CBDT circulars and affirmed by the Supreme Court of India, any notice, order, or statutory communication issued by the Income Tax Department without a system-generated Document Identification Number (DIN) is treated as invalid and void ab initio (having never existed in law), providing a strong preliminary ground for quashing the proceeding.