assessment and appeals in Gurgaon

Income Tax Assessments & Appeals in Gurgaon: CA-Led Defense & Litigation

Under the direct tax framework in India, an income tax assessment is the statutory procedure through which the Income Tax Department examines a taxpayer's returns, financial accounts, bank statements, and transactions to determine the correct taxable income and tax liability. When the Assessing Officer makes arbitrary additions, disallows legitimate business expenditures, or assesses high-pitched tax demands, the taxpayer has a statutory right to challenge the order before independent appellate authorities.

Gurgaon stands as one of India's most scrutinized tax jurisdictions, housing high-net-worth individuals, tech executives in Cyber City, real estate developers on Golf Course Road, and automotive manufacturing enterprises in IMT Manesar. In this high-value financial environment, taxpayers frequently receive notices for Faceless Scrutiny under Section 143(3), Reassessment for escaped income under Section 148, Unexplained cash credits under Section 68 / 69, and Transfer Pricing adjustments under Section 92CA. Navigating these proceedings requires rigorous forensic accounting and direct tax litigation advocacy.

GVC Audit (Gupta Varundeep & Co.) is a premier Chartered Accountant firm based in Sushant Lok-1, Sector 43, Gurugram. We provide comprehensive, partner-led direct tax litigation advisory: scrutiny response drafting, Section 148 reassessment defense, CIT(Appeals) representation in Form 35, ITAT advocacy in Form 36, Stay of Demand under Section 220(6), and transitional advisory navigating proceedings under the Income-tax Act, 1961 and the Income-tax Act, 2025.

Transitional Framework: Income-tax Act, 1961 vs Income-tax Act, 2025

India's direct tax framework transitioned to the Income-tax Act, 2025 effective from 1 April 2026. However, specific repeal and savings provisions ensure that existing matters remain governed by the law applicable to the relevant tax year:

Types of Income Tax Assessments & Defense Strategy

Our direct tax litigation team represents assessees across all statutory assessment categories:

1. Faceless Scrutiny Assessment (Section 143(3))

Selected via the Computer-Assisted Scrutiny Selection (CASS) system for Limited or Complete Scrutiny. We draft detailed factual submissions, reconcile P&L accounts with GSTR-9, analyze AIS/TIS entries, respond to show-cause notices with draft assessment orders, and request video hearings before the National Faceless Assessment Centre (NFAC).

2. Reassessment Proceedings (Section 147 / 148 / 148A)

Initiated when the department claims income has escaped assessment. We examine the information relied upon by the Assessing Officer, draft formal objections under Section 148A(b) challenging the validity of the inquiry, verify whether mandatory approval from the specified authority was obtained, and challenge time-barred notices.

3. Unexplained Cash Credits & Investments (Section 68, 69, 69A)

Additions made for unexplained share capital, unsecured loans, or bank cash deposits, attracting punitive tax at 60% plus 25% surcharge and 4% cess (Effective 78%) under Section 115BBE. We establish the identity, creditworthiness, and genuineness of transactions through bank statements, ITR acknowledgments, and confirmation letters.

First Appeal before CIT(Appeals) & JCIT(Appeals): Form 35

When an assessment order makes unjustified additions, an appeal lies before the First Appellate Authority:

• 30-Day Mandatory Window: Form 35 must be filed electronically on the income tax portal within 30 days from the date of service of the assessment order and Section 156 demand notice.
• Grounds of Appeal & Statement of Facts: Formulating precise grounds of appeal addressing each factual addition and legal disallowance separately. The Statement of Facts must narrate the complete chronology and rebut every adverse finding in the assessment order.
• Rule 46A Additional Evidence: If critical documentary evidence could not be submitted during assessment due to genuine reasons (such as illness, portal glitches, or ungranted adjournments), we file a formal application under Rule 46A to admit fresh evidence during the appeal.

Tribunal Litigation before the ITAT Delhi Benches: Form 36

The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority under the direct tax framework:

High Court Appeals (Section 260A) & Writ Petitions (Article 226)

Beyond the Tribunal, judicial remedies lie before the High Court of Punjab & Haryana (for Haryana jurisdiction) or Delhi High Court:

• Section 260A Statutory Appeals: An appeal lies to the High Court within 120 days from the ITAT order, strictly on a Substantial Question of Law. The High Court does not re-evaluate pure questions of fact.
• Writ Petitions under Article 226: Filing Constitutional Writ Petitions challenging arbitrary reassessment notices under Section 148, lack of natural justice (denial of personal hearing), or orders passed without jurisdiction.

How GVC Audit Powers Your Tax Litigation Defense

1. Notice Review & Jurisdictional Analysis

We review the income tax notice, identify the tax year, determine whether the 1961 Act or 2025 Act applies, and audit Document Identification Number (DIN) validity.

2. Factual Reconstruction & Written Submissions

Our team reconstructs ledgers, prepares mathematical reconciliations against AIS/26AS, and drafts comprehensive factual and legal submissions for faceless assessment.

3. Appellate Drafting in Form 35 & Form 36

We draft rigorous Grounds of Appeal, Statements of Facts, compile certified ITAT Paper-Books, and represent clients before CIT(A), DRP, and the Income Tax Appellate Tribunal.

4. Stay of Demand & Penalty Elimination

We secure formal Stay of Demand orders under Section 220(6) with 20% deposit terms, release attached bank accounts, and defend penalty notices under Section 270A.