Appeal before Commissioner (Appeals) including Faceless Appeals : Taxmann Book 2022

By | May 15, 2022
(Last Updated On: May 15, 2022)

Taxmann’s Your Appeal before Commissioner (Appeals) including Faceless Appeals – Discussions on the relevant legal provisions under the Income-tax Act, duly supplemented by the Case Laws Paperback

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This book is a comprehensive guide to the appellate process before the Commissioner (Appeals). It provides the following:

  • Detailed analysis of the law relating to the procedure
  • The underlying procedures & compliances
  • Related legal jurisprudence
  • Analysis of the Faceless Appeals Scheme along with the anticipated challenges and precautions

This book would be helpful to tax practitioners, assessees, Income-tax Department, and academicians.

The Present Publication is the latest 2022 Edition, authored by CA Sanjeeva Narayan & CA Bhavesh Jindal. It is amended by the Finance Act, 2022 & incorporates the following noteworthy features:

  • [Discussion on Legal Provisions & Practical Aspects] before the Commissioner (Appeals), including the following:
    • Pre-filing analysis
    • Filing process
    • Drafting of appeals
    • Powers of the Commissioner (Appeals)
    • Judicial views on various issues
  • [Faceless Appeals Scheme] has also been discussed, along with the likely issues that may arise in the near future
  • [Legal Jurisprudence] This book also discusses the legal principles/doctrines which are relevant in the first appellate process or applicable to proceedings under the Income-tax Act
  • [Specimens] covering various scenarios, procedures and situations that are usually encountered, such as:
    • Process of filing
    • Adjudication and disposal of appeals
    • Submission issues

The detailed coverage of the book is as follows:

  • Appeal, Meaning, Concept and Scope
  • Law governing the Right to Appeal
  • The Appellate process under the Income-tax Act
  • Institution of Commissioner (Appeals)
  • Right to Appeal
  • Appealable Orders before the Commissioner (Appeals)
  • Appeal by person denying liability to deduct tax ]Section 248 as applicable w.e.f. 01.06.2007]
  • Procedure for Filing of Appeal
  • Statement of Facts (SOF) and Grounds of Appeals (GOA)
  • Fees for Filing of Appeals before Commissioner (Appeals) [Section 249(1)]
  • Limitation Period for Filing Appeal [Section 249(2) and Section 249(3)]
  • Payment of Admitted Tax before Filing of Appeals [Section 249(4)]
  • Procedure in Appeal before Commissioner (Appeals) [Section 250 Sub-sections (1), (2) and (3)]
  • Power of Commissioner (Appeals) to make further Enquiries [Sub-section (4) of Section 250]
  • Addition Ground/Fresh Claim before Commissioner (Appeals) [Section 250(5)]
  • Admission of Additional Evidence [Rule 46A of the Income-tax Rules, 1962]
  • Modality of Passing Order by the Commission (Appeals) and Communication of the Orders Passed [Section 250(6) and (7) respectively]
  • Advisory Limitation for Disposal of Appeals [Section 250(6A)]
  • Faceless Appeals [Sub-section (6B), (6C) and (6D) inserted by the Finance Act, 2020 w.e.f. 01-04.2020]
  • Powers of the Commission (Appeals) [Section 251]
  • Legal Principles relevant in Appellate Proceedings
  • Appeals against Agreed Additions
  • Appellate Provisions – Power to Withdraw
  • Stay of Disputed Demand
  • Special Provisions for Avoiding Repetitive Appeals [Chapter – XIV-A]

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