ITR FILING & ASSISTANCE

Levels of Income Tax Appeal & Authorities

🔹 First Appeal – Commissioner of Income Tax (Appeals) [CIT(A)] INR 9999 + GST 18%
📌 Filed if you disagree with an assessment order passed by the Assessing Officer (AO).

🔹 Second Appeal – Income Tax Appellate Tribunal (ITAT) INR 19999 + GST 18%
📌 Filed if you are dissatisfied with the decision of CIT(A).

🔹 High Court Appeal INR 49999 + GST 18%
📌 Filed if a substantial question of law is involved.

🔹 Supreme Court Appeal INR 99999 + GST 18%
📌 Final stage of appeal, for matters of national legal importance.

Scope of Services & Limitations

Additional Costs: Government Fee applicable at the time of Filing as per Income Tax Regulations.

Special or Complex Cases: May incur additional charges based on the nature of the case. (only for specific matters,

not for all cases).

Note: This fee covers a one-time representation. Charges for each additional reply and representation will be applicable per hearing. Personal appearance (if required) may incur additional costs.

🔹 Outcome Disclaimer: Results depend on the facts, reality, and evidence of the case. Genuineness of the case plays a crucial role, and outcomes may vary from case to case.

Our experts guide you through every stage to ensure the best possible outcome!

Income Tax Appeal Filing – Challenge Wrong Tax Assessments & Protect Your Rights

What is an Income Tax Appeal?

An Income Tax Appeal is a legal process that allows taxpayers to challenge incorrect tax assessments, penalties, or demands imposed by the Income Tax Department. If you believe that an assessment order is unjust, erroneous, or based on misinterpretation of tax laws, you have the right to appeal before the higher tax authorities.

At Noble India Filings, we assist businesses, professionals, and individuals in filing tax appeals efficiently, ensuring compliance with tax laws while securing a favorable outcome.

Who Should File an Income Tax Appeal?

✔ Individuals & Businesses Facing Wrong Tax Assessments – If your income has been wrongly assessed,

      leading to excess tax liability.
✔ Taxpayers with Disallowed Deductions or Exemptions – If you are denied rightful deductions (80C,

       80D, 80G, HRA, etc.) or exemptions.
✔ Companies Facing Penalty or Late Fee Charges – Appeal against unjust penalties under Sections 270A,

       271(1)(c), or 234F.
✔ Salaried Employees with Higher TDS Deductions – If your employer deducted excess TDS, and you

       have not received a refund.
✔ Business Owners & Freelancers Facing High Tax Demand – If your profits are miscalculated, resulting

       in excess tax liability.
✔ Taxpayers with Incorrect Interest Charges – Challenge excessive interest levied under Sections 234A,

       234B, or 234C.
✔ Startups & Investors Facing Angel Tax Issues – Appeal against Section 56(2)(viib) Angel Tax 

       assessments.
✔ Businesses Denied Loss Carry Forward Benefits – If your business loss or capital loss carry forward is

       disallowed under Section 72 or 74.
✔ Taxpayers Issued with a Show Cause Notice (SCN) – If you have received an IT notice regarding

       misreporting or non-compliance.

🚀 If you’ve been issued an unfair tax demand or penalty, filing an appeal can help protect your rights

       and finances!

Grounds for Filing an Income Tax Appeal

✔ Incorrect Tax Computation – If the assessed income is incorrect, leading to excess tax liability.
✔ Denial of Deductions or Exemptions – If your eligible deductions under 80C, 80D, HRA, LTA, etc., are

      rejected.
✔ TDS Mismatch Issues – If your TDS credits do not reflect correctly in Form 26AS.
✔ Interest & Late Fee Disputes – If you have been wrongly charged interest under Section 234A, 234B,

       or 234C.
✔ Penalty for Late Filing or Non-Compliance – If you have been penalized under Section 271F or 270A

       unfairly.
✔ Rejection of Refund Claims – If your tax refund is delayed or denied despite proper filing.
✔ Reassessment or Tax Audit Disputes – If the income tax department initiates reassessment under

       Section 147 without valid reasons.
✔ Disallowance of Business Expenses – If the Assessing Officer (AO) disallows valid business expenses,

       affecting tax calculations.
✔ Appeals Against High-Pitched Tax Assessments – If a higher tax liability is imposed without

       justification.

🚀 With expert tax appeal filing, you can avoid unnecessary tax liabilities and protect your financial

       interests!

Income Tax Appeal Filing Process – Step by Step

🔹 Step 1: Review the Assessment Order – We analyze the tax notice, assessment order, or penalty

                 notice to determine grounds for appeal.
🔹 Step 2: Drafting & Preparing the Appeal – Our tax experts prepare a strong legal representation with

                     supporting documents & justifications.
🔹 Step 3: Filing the Appeal with the CIT (A) – The appeal is filed electronically before the Commissioner

                     of Income Tax (Appeals) within the due time.
🔹 Step 4: Appeal Acknowledgment & Hearing Date – Once filed, the appeal is acknowledged, and a

                     hearing date is scheduled.
🔹 Step 5: Representation Before Income Tax Authorities – Our team presents your case before the    

                     appellate authorities, ensuring fair consideration.
🔹 Step 6: Resolution & Order Issuance – The Commissioner examines the case and issues a revised   

                     order or decision.

📌 Processing Time: The appeal process may take a few months, depending on case complexity.

🚀 Noble India Filings ensures smooth income tax appeal filing and expert representation to protect

       your rights!

Levels of Income Tax Appeals & Appellate Authorities

Level of Appeal	Filed Before	When to Appeal?
1st Appeal	Commissioner of Income Tax (CIT – Appeals)	If the Assessing Officer’s order is incorrect.
2nd Appeal	Income Tax Appellate Tribunal (ITAT)	If dissatisfied with the CIT(A) order.
3rd Appeal	High Court	If ITAT’s decision is unfavorable or disputed.
4th Appeal	Supreme Court	Final appeal if High Court ruling is challenged.

🚀 Most cases are resolved at the CIT (A) or ITAT level with proper documentation and legal

       representation.

Documents Required for Income Tax Appeal Filing

✔ Form 35 – Income Tax Appeal Application – The official appeal form under the Income Tax Act.
✔ Copy of the Assessment Order – The official tax demand notice or rejection letter issued by IT

      authorities.
✔ Supporting Financial Statements – ITR filings, Form 26AS, bank statements, and business financials.
✔ Legal Grounds for Appeal – A detailed explanation of why the assessment is incorrect.
✔ Payment Challans (if applicable) – If any pre-deposit of tax demand is required.
✔ Authorization Letter or Power of Attorney – If the appeal is filed through a legal representative.

🚀 Our experts handle all documentation, filing, and legal representation to ensure compliance and

       accuracy!

Why File an Income Tax Appeal Instead of Paying the Demand?

Many taxpayers avoid filing appeals due to fear of legal complications. However, an appeal can:

✔ Reduce or Nullify Excess Tax Demand – If the assessment is incorrect, an appeal can correct it.
✔ Prevent Unnecessary Financial Losses – Don’t pay taxes you don’t owe!
✔ Ensure Legal Compliance & Business Stability – A favorable appeal protects your business and finances.
✔ Avoid Harsh Penalties & Interest Charges – Appeals prevent wrongful tax burdens.

🚀 Filing an appeal can save your business from unnecessary tax liabilities – Don’t overpay!

Why Choose “Noble India Filings” for Income Tax Appeal Filing?

✅ Expert Tax Consultants & CAs – Specialized in income tax disputes, assessments, and appeals.
✅ End-to-End Assistance – From appeal drafting to legal representation, we handle everything.
✅ Fast & Hassle-Free Filing – Timely submission to prevent penalties and legal issues.
✅ Affordable & Transparent Pricing – No hidden charges, cost-effective legal solutions.
✅ Dedicated Support Until Resolution – We ensure continuous updates and representation.

🚀 Don’t let unfair tax assessments affect your finances – File an Income Tax appeal today with Noble

       India Filings!

FAQs on Income Tax Appeal Filing

Q1: Can I appeal a tax penalty or demand?

✅ Yes! If you believe the tax demand is incorrect or unfair, you can appeal against it.

Q2: Is there a time limit for filing an Income Tax appeal?

✅ Yes. The first appeal must be filed within 30 days of receiving the assessment order.

Q3: Do I have to pay tax before filing an appeal?

✅ A pre-deposit of the disputed tax amount may be required before filing an appeal.

Q4: How long does it take to resolve an Income Tax appeal?

✅ The appeal process can take a few months, depending on case complexity.

📞 Need Help with Income Tax Appeal Filing? Contact Noble India Filings Today! 🚀 Protect your financial rights – File your Income Tax appeal with Noble India Filings now!