Practical Guide To Appeals And Petitions Under Income Tax Act

This hands-on guide demystifies appellate and petition practice under the Income Tax Act (India) for practitioners, tax officers and students. It begins with an overview of appeal routes and jurisdictional thresholds, then walks the reader through procedural steps — filing constraints, limitation periods, grounds of appeal, stay applications, interim measures and fee structures. Each chapter includes model pleadings (appeal memo, grounds of appeal, stay application, rectification application, writ petitions), explanatory drafting notes, and a checklist for evidence, authorities and annexures. Practical sections cover how to preserve issues, prepare records for ITAT hearings, use affidavits effectively, and frame substantial questions of law for High Court remedies. The book contains worked examples, a sample calendar for timelines and a troubleshooting section for common procedural pitfalls (non-service, jurisdictional objections, belated appeals). Comparative notes identify strategic differences between Commissioner (Appeals), ITAT and higher court practice, while a concise appendix lists relevant statutory provisions and case law pointers. Ideal for anyone who needs to turn tax theory into courtroom-ready documents, this guide reduces drafting time, prevents procedural missteps and improves chances of favourable outcomes.