Income Tax Assessment & AppealPromotional
Representation in income tax scrutiny assessments and appeals before CIT(A) and ITAT, from notice replies to appeal drafting and hearings.
- Estimate Cost
- ₹15,000 – ₹2,00,000 Concessional Price
- Typical duration
- 30 days
Service overview
- An income tax scrutiny assessment or an unfavorable assessment order can result in massive tax demands
- The Income Tax Assessment & Appeal service guides you safely through tax audits, handles intense scrutiny proceedings, and contests arbitrary demands before appellate authorities
Who needs it? / When is it needed?
- Taxpayers receiving scrutiny notices (Section 143(3)), re-assessment notices (Section 148), or survey/search assessment orders.
- Businesses and individuals carrying unfavorable Commissioner (Appeals) [CIT(A)] orders or additions to taxable income.
- Companies facing high-pitched assessments, disallowances of expenses, or disputed transfer pricing adjustments.
What to expect from the WCP Professionals
- Scrutiny Notice Analysis & Defense Strategy: WCP professionals analyze notice parameters, identify the revenue's core objections, and build an evidentiary defense.
- Precision Drafting of Assessment Submissions: WCP professionals prepare robust, document-backed replies to questionnaire notices on the income tax e-proceedings portal.
- Strategic Appeal Drafting (CIT(A) & ITAT): If an adverse order is passed, WCP professionals custom-draft comprehensive appeal memorandums challenging legal and factual errors.
- Stay of Demand & Recovery Protection: WCP professionals file stay petitions to restrain tax recovery officers from attaching bank accounts or enforcing disputed demands during active appeals.
- Post-Appeal Implementation Roadmap: Once relief is secured, WCP professionals track rectification orders to ensure tax refunds and demand cancellations are updated on the portal.
Key deliverables
- Assessment Notice Risk and Defense Plan
- Comprehensive Submissions for E-Proceedings and Scrutiny
- Custom-Drafted CIT(A) and ITAT Appeal Petitions
- Stay of Demand Application Filings
Standard turnaround time
Timelines range from a few weeks for scrutiny replies to several months or years for complete appellate tribunal litigation.
Government fees, timelines & key outcomes
- Appeal fees depend on the assessed income:
- CIT(A), Form 35 — ₹250 up to ₹1 lakh, ₹500 for ₹1–2 lakh, ₹1,000 above ₹2 lakh
- ITAT, Form 36 — ₹500 up to ₹1 lakh, ₹1,500 for ₹1–2 lakh, 1% of assessed income above ₹2 lakh, capped at ₹10,000
An appeal to CIT(A) is filed within 30 days of the order, and to the ITAT within 60 days of the CIT(A) order. A stay of demand may require payment of a portion of the disputed demand.
Key outcomes: a defended assessment, or an appellate order reducing or deleting the addition.
Forms & filings involved
- Replies on the e-proceedings portal during scrutiny
- Form 35 — appeal to the Commissioner of Income-tax (Appeals)
- Form 36 — appeal to the Income Tax Appellate Tribunal
- Stay petitions and applications for admission of additional evidence
For proceedings relating to tax year 2026-27 onwards, the forms under the Income-tax Rules, 2026 apply.
Documents required
- Copies of Notice under Section 143(2), 142(1), or 148
- Impugned Assessment Orders and Demand Notices (ITNS 150)
- Original books of accounts, invoices, bank statements, and ledger backups
What we need from you
- Share complete notices and historical assessment records immediately upon receipt.
- Cooperate during factual reconciliations and explanation drafting.
Important conditions
- Strict statutory deadlines apply for filing appeals (typically 30 days from order receipt); late submissions require condonation.
- High Court litigation requires separate specialized legal engagement terms.
Additional information
Expert assessment handling prevents arbitrary income additions, protects you from aggressive recovery actions, and establishes strong legal grounds for appeal.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
What is the time limit to appeal an assessment order?
30 days from receipt of the order for an appeal to CIT(A), and 60 days from the CIT(A) order for an appeal to the ITAT.
What are the fees for filing an income tax appeal?
For CIT(A), ₹250 to ₹1,000 by assessed income. For the ITAT, ₹500, ₹1,500 or 1% of assessed income above ₹2 lakh, capped at ₹10,000.
Do I have to pay the demand while my appeal is pending?
A stay can be sought; tax authorities commonly grant one on payment of a part, often 20%, of the disputed demand, subject to the facts.
What is faceless assessment?
Scrutiny conducted electronically through the National Faceless Assessment Centre, with notices and replies exchanged on the portal rather than in person.