Tax Assessments & Litigation Support
Protecting your interests during tax assessments and appeals.
Service Overview
Comprehensive solutions designed for your unique business challenges.
Empowering
Your Business
Tax scrutiny can be stressful. We provide expert representation before Assessing Officers and Appellate authorities. We help prepare records, draft submissions, and argue cases to achieve fair and favorable outcomes.
Strategic Excellence
Leveraging industry-leading practices for your growth.
Defending Your Financial Interests in Tax Scrutiny
Tax scrutiny can be stressful. We provide expert representation before Assessing Officers and Appellate authorities. We help prepare records, draft submissions, and argue cases to achieve fair and favorable outcomes.
What's Included
Scrutiny Representation
Managing the entire faceless assessment process and responding to notices.
Appeal Filings
Drafting and filing appeals before CIT(A) and representing you in hearings.
Penalty Stay
Applying for stay on payment of demands while appeals are pending.
Search & Seizure Support
Strategic advisory and representation in cases of tax raids or surveys.
Common Queries
Everything you need to know about Tax Assessments & Litigation Support
In-Depth Advisory
Tax Assessments & Litigation Support in Gandhinagar, Gujarat
An income tax scrutiny notice is not the end — it is the beginning of a process that, with proper representation, can be resolved favourably. Morry's Business provides comprehensive tax assessment and litigation support to individuals, businesses, and NRIs across Gandhinagar, Ahmedabad, and pan-India, from responding to the first notice through to ITAT and High Court proceedings if necessary.
Faceless Assessment: How It Works
Since October 2020, income tax scrutiny assessments are conducted through the National Faceless Assessment Centre (NFAC). The taxpayer doesn't know which officer is handling the case; all communication happens through the e-Filing portal. Notices are issued under Section 143(2) for scrutiny selection and Section 142(1) for specific information requests. Responses must be uploaded within the specified time — usually 15 to 30 days — with complete supporting documents. We manage all portal submissions and ensure each response is comprehensive, legally precise, and supported by financial evidence.
Common Grounds for Income Tax Scrutiny
Cases are selected for scrutiny based on risk parameters including: large cash deposits or withdrawals, significant turnover not matching prior years, high-value capital gains not matched against investment sources, foreign remittances, and mismatch of TDS data with declared income. We conduct a pre-filing review of high-risk clients to address potential mismatches in the ITR itself, reducing the probability of scrutiny selection.
CIT(A) Appeals and ITAT Representation
If the Assessing Officer confirms a demand, you have 30 days to file an appeal before the Commissioner of Income Tax (Appeals) under Section 246A. The appeal must be accompanied by supporting grounds and a statement of facts. Unfavourable CIT(A) orders can be further appealed to the Income Tax Appellate Tribunal (ITAT) within 60 days. We draft appeal memoranda, cite binding judicial precedents from ITAT, High Courts, and the Supreme Court, and attend personal hearings — including before the ITAT Ahmedabad Bench which covers Gujarat assessees.
Penalty Proceedings and Stay Applications
Tax demands can be stayed during appeal by filing a stay application under Section 220(6) with the Assessing Officer or Section 254(2A) with the ITAT. The standard practice is to pre-deposit 20% of the disputed demand and seek a stay of the balance. We file stay applications with detailed grounds showing a prima facie case in favour of the taxpayer, financial hardship, and the arguable nature of the demand — maximising the likelihood of a stay being granted.