Author Description

This Comprehensive Handbook Guides Readers Through The First Appellate Process Under The Income Tax Act, 1961, With A Clear, Step-by-step Approach. It Discusses The Complexities Of Appellate Proceedings Before The Commissioner (appeals) And Joint Commissioner (appeals), Providing An In-depth Analysis Of The Relevant Legal Provisions, Procedural Requirements, And Compliance Obligations. Additionally, It Analyses The Key Legal Doctrines And Judicial Interpretations That Influence Appellate Jurisprudence. The Book Extensively Covers The Faceless Appeals Scheme Introduced In 2020, Detailing Its Operational Framework, Procedural Nuances, And Potential Challenges. Now In Its 3rd Edition, This Handbook Incorporates The Latest Legislative, Statutory, And Judicial Developments That Shape The Appellate Landscape, Making It Helpful For Tax Practitioners, Assessees, Income-tax Officials, And Academicians. The Present Publication Is The 3rd Edition And Has Been Amended By The Finance (no. 2) Act, 2024. This Book Is Authored By Ca Sanjeeva Narayan With The Following Noteworthy Features: • [comprehensive Legal Analysis] The Book Provides A Thorough Examination Of The Legal Landscape, Covering The Laws Related To Appellate Proceedings Before The Commissioner (appeals) And Joint Commissioner (appeals). It Includes Discussions On The Statutory Provisions, Procedural Rules, And Key Legal Doctrines Applicable To The Appellate Process • [detailed Coverage Of The Faceless Appeals Scheme] Much Of The Book Analyses Its Introduction, Objectives, And Operational Framework. The Book Identifies Potential Issues And Offers Strategies To Understand The Faceless Appeals Environment • [practical Guidance And Specimens] Equipped With Practical Examples, Templates, And Specimens, The Book Guides Readers Through The Various Stages Of The Appellate Process, Including Filing, Drafting Appeals, Submissions, And Handling Notices. These Practical Tools Are Designed To Reflect Real-world Scenarios And Aid