Flagship Practice

Direct Tax

Assessment, appellate and writ practice across income tax, from faceless proceedings to the High Court.

Scope of Work

Assessment & Reassessment

Scrutiny assessments and faceless assessment proceedings
Reassessment and reopening under the amended framework
Search, survey and requisition matters

Appeals

Appeals before the Commissioner (Appeals), including faceless appeals
Appeals before the Income Tax Appellate Tribunal
Appeals and writ petitions before the High Court

Specialised Matters

TDS and withholding-tax questions
International tax and cross-border aspects
Penalty and prosecution-related proceedings

Approach

Direct tax matters are built on the record made during assessment. The firm works to ensure that submissions, evidence and legal contentions are placed on that record early and fully, so the appellate forums have a complete picture.

Advice is given plainly, distinguishing settled positions from those that remain open, so that decisions on whether to contest a matter are informed.

Related Insights

Limitation Periods in Tax Appeals — An OverviewWhy the calendar matters as much as the merits — a general overview of limitation in tax appeals and the idea of condonation of delay.