Other Remarkable Tax Notice Cases - Complex & High-Stakes Matters
Benami Transaction Notice - Property Held in Relative's Name
Client received notice under Benami Transactions (Prohibition) Act for property registered in spouse's name but funded from client's declared income. We demonstrated source of funds through ITR history, bank statements, and marriage certificate.
Multi-Year GST Demand - Hospitality Business, ₹1.1 Cr
GST department raised cumulative demand of ₹1.1 Cr for 4 financial years citing service category misclassification (restaurant rate vs. composite levy). Filed detailed representation before GST appellate authority with industry precedents.
Section 153A Assessment - Post-Search Case, Real Estate Business
Post-search assessment under Section 153A for a real estate firm spanning 6 assessment years. Undisclosed cash receipts alleged at ₹3.8 Cr. We reviewed all seized documents, reconstructed cash flow from project records, and represented at AO and CIT(A) level.
Other Remarkable Tax Notice Cases - Complex & High-Stakes Matters
Some tax matters go beyond routine notices - search and seizure proceedings, benami transactions, multi-year reassessments, and PMLA-linked demands require specialist knowledge and unwavering representation. SMACAS has handled high-stakes cases before AOs, CIT(A), and ITAT, achieving significant reductions in proposed additions.
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Frequently Asked Questions
What happens during an income tax search and seizure (raid)?
Under Section 132, the IT department can conduct a search at business or residential premises when it has credible information about undisclosed assets. All documents, digital data, and valuables found during search are inventoried. The assessee must co-operate with the search team. A CA should be engaged immediately to protect your rights, ensure accurate panchnama, and begin constructing your response strategy.
How many years can the Income Tax Department reassess under Section 148?
Post the Finance Act 2021 amendments: 3 years for cases where escaped income is below ₹50 lakh; and up to 10 years where the AO has credible evidence of escaped income exceeding ₹50 lakh. Reassessment beyond 3 years requires mandatory approval from the Principal Commissioner or Commissioner.
Can I appeal a tax demand to the Income Tax Appellate Tribunal (ITAT)?
Yes. If you are aggrieved by a CIT(Appeals) order, a further appeal lies before the ITAT - the second appellate authority. ITAT orders are quasi-judicial and binding on the assessing officer. SMACAS has represented clients before CIT(A) and ITAT for both income tax and GST matters.
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