Solutions

It knows which fight you’re in — from the notice alone.

From the first reply to the Assessing Officer to a petition in the Supreme Court, each proceeding needs a differently shaped document, on a different clock. Get the shape or the clock wrong, and a client can lose the remedy. It doesn’t.

The forum ladder

Facts at the bottom. Law at the top. The record accumulates up the chain.

AO
Assessing Officer / TPO
Facts
1st
CIT(A) / NFAC · DRP
Facts
ITAT
Tribunal
Final fact court
HC
High Court
Law only
SC
Supreme Court
Law only
Parallel tracks run alongside — each on its own clock
PenaltyStay of demandRevisionRectificationMisc. applicationImmunityWrit
01

Assessment

Before the Assessing Officer or TPO.

Scrutiny · 143(3)AO
Deliverable Point-by-point reply & annexures
Clock Per the notice
Best-judgment · 144AO
Deliverable Reply & representation
Clock Per the notice
Reassessment · 147/148AO
Deliverable 148A reply, objections, submission
Clock Per the notice
TP objections · 92CATPO
Deliverable Objections to the proposed adjustment
Clock Per the notice
02

Appeals

Up the ladder — facts narrow to law.

First appealCIT(A)/NFAC
Deliverable Form 35, statement of facts, grounds, written submission, paper book
Clock 30 days from service
Dispute resolutionDRP
Deliverable Form 35A objections to the draft order
Clock 30 days from draft order
TribunalITAT
Deliverable Form 36, grounds + facts, indexed paper book, case-law compilation
Clock 60 days from order
High Court · 260AHC
Deliverable Substantial questions of law
Clock 120 days from ITAT order
Supreme CourtSC
Deliverable SLP / civil appeal, synopsis, list of dates
Clock 90 days from HC order
03

Parallel & collateral tracks

The proceedings that run alongside — each on its own clock.

Penalty · 270A/271AO
Deliverable Penalty reply
Clock Per the notice
Stay of demand · 220(6)AO/ITAT
Deliverable Stay application (three-prong)
Clock On demand
Revision · 263PCIT
Deliverable Reply to the show-cause
Clock Per show-cause
Revision · 264CIT
Deliverable Assessee’s revision application
Clock 1 year from communication
Rectification · 154Order auth.
Deliverable Rectification application
Clock 4 years from FY-end
Misc. application · 254(2)ITAT
Deliverable Miscellaneous application
Clock 6 months from month-end
Immunity · 270AAAO
Deliverable Form 68 immunity application
Clock 1 month from month-end
Registration · 12AB/80GCIT(E)
Deliverable Form 10A/10AB submission
Clock Per application
Writ petition · 226HC
Deliverable Writ on jurisdiction / natural justice
Clock Discretionary

And every other proceeding the ladder runs. Whatever the notice says, it has read one like it — and builds only the document that fight needs.

Built for the proceeding in front of you.

Start your 14-day trial

A 14-day trial, for practising Chartered Accountants.