Overview
Direct tax disputes arise under the Income-tax Act, 1961, and for later tax years the Income-tax Act, 2025. They move from the assessing authority through the Commissioner (Appeals) and the Income Tax Appellate Tribunal to the High Court and the Supreme Court, with writ remedies available against jurisdictional errors.
Matters include
- Assessment and reassessment proceedings
- Appeals before the Commissioner (Appeals) and the Income Tax Appellate Tribunal
- Appeals to the High Court on substantial questions of law
- Writ petitions against reassessment notices and orders
- Search, seizure and penalty proceedings
- Prosecution under tax laws
Courts and tribunals
- Income Tax Appellate Tribunal
- High Court of Delhi
- Supreme Court of India