There are accountants and then there are lawyers. You can approach both for your taxation needs. Tax lawyers however handle certain things that accountants can’t, although you don’t necessarily have to be in life or death situation. Tax lawyers are specialized in the complex and technical field of tax law. Helpline law provides you a database of dedicated and seasoned professionals who are best for handling complex, technical and legal issues associated with your tax situation. A tax lawyer can step in after you have a problem, but it is advisable to consult with one in advance so they can help you avoid problems.
Tax litigation is the process of taking legal action over the conflicts arising due to the breach of any tax related law. It defines the procedure between the opposing parties, which are basically- the tax payer on one side and the state on the other hand. Tax disputes often arise in the following areas:
Appeal is a proceeding resorted to rectify an erroneous decision of a court by submitting the question to a higher court, or court of appeal. It means ‘making a request’ and in legal parlance, it means ‘apply to a higher court for a reversal of the decision of a lower court. Hearings before the Assessment Officer, Commissioner of Income Tax (Appeals) (CIT(A)), Dispute Resolution Panel, Authority for Advance Rulings and the Settlement Commission are private hearings. However, hearings before the Income Tax Appellate Tribunal, High Court and Supreme Court are open to the public.
The taxpayer can appear either in person or through an authorized representative at the hearings before all of the above forums. The relevant forum will hear both sides' arguments and can either allow the appeal or dispose of the appeal. If any of the party fails to attend the hearing, the hearing can go ahead with only the other party providing their arguments and a decision can be made on the merits (ex parte). However, ex parte hearings are rare in practice, and will usually only be conducted where the petitioner for the ex parte hearing can show that the non-attending party is in default.
Appellate Hierarchy in case of Direct Tax:
Appellate Hierarchy in case of Indirect Tax:
|ITAT||Address: 6th, 10th & 11th Floor, Lok Nayak Bhawan, NDMC Complex, Khan Market, New Delhi-110003, India|
|Income Tax Office||Address: Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi-110001, India|
|CESTAT||Address: 2, West Block, RK Puram, New Delhi-110066, India|
|Central Board of Excise and Customs||Address: 815, Nehru Place Market Road, Nehru Place, New Delhi-110019, India|
|High Court||Address: Shershah Road, Near, India Gate, New Delhi-110503, India|
|Supreme Court of India||Address: Tilak Marg, Supreme Court, Mandi House, New Delhi-110201, India|
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