Snowwhite’s Practical Guide to Appeals and Petitions under Income Tax Act – 2025 Edition by Dr. A.L. Saini & Dinesh Saini

Snowwhite’s Practical Guide to Appeals and Petitions under Income Tax Act – 2025 Edition is a meticulously updated and practical reference book that offers an in-depth understanding of the appeals and petition mechanisms under Indian income tax law. Authored by subject matter experts Dr. A.L. Saini and Dinesh Saini, this guide decodes the procedural and legal aspects of dispute resolution under the Income Tax Act, making it an essential resource for tax professionals, lawyers, chartered accountants, and taxpayers.

Updated with the latest provisions introduced by the Finance Act, 2025, this edition explains the stages of tax litigation from the Assessing Officer level to the Supreme Court, providing structured insights into the drafting, filing, and hearing of appeals, revisions, and writs.

Key Features:

✔ Covers Complete Appeal Framework – Detailed coverage of appeals before CIT(A), ITAT, High Courts, and the Supreme Court under Sections 246A to 260A of the Income Tax Act.

✔ Updated with Finance Act, 2025 Amendments – Incorporates recent statutory changes and judicial rulings affecting the appeals and petitions process.

✔ Step-by-Step Guidance – Includes formats, procedural requirements, timelines, and filing checklists for appeals, revisions, rectifications, and writ petitions.

✔ Judicial Precedents – Explains the principles laid down in landmark judgments with references to the latest case laws from ITATs, High Courts, and the Supreme Court.

✔ Revision & Rectification Procedures – Explains Sections 263, 264, and 154 relating to revision by Commissioner and rectification of mistakes.

✔ Practical Drafting Tips – Features specimen formats and templates for appeals, petitions, affidavits, condonation of delay applications, and rejoinders.

✔ Taxpayer Rights & Remedies – Outlines remedies available against tax assessments and actions taken by authorities under procedural and constitutional law.

Why Choose This Book?

• Authoritative & Practical – Co-authored by experienced tax experts with deep insight into litigation strategy and procedures.

• Ideal for Daily Professional Use – Serves as a ready reckoner for tax practitioners, consultants, and legal professionals dealing with tax disputes.

• Comprehensive & Easy to Navigate – Clearly structured with charts, tables, and illustrations to enhance understanding.

• Focused on Real-World Utility – Provides actionable information to assist in effectively representing clients in tax litigation matters.

Who Should Read This Book?

• Tax Consultants and Chartered Accountants representing clients in appeals.

• Income Tax Practitioners and Advocates handling assessment and litigation.

• Corporate Tax Teams and Compliance Officers.

• Students pursuing CA, CS, CMA, or law with taxation as a specialization.

• Individual taxpayers seeking redressal under the Income Tax Act.

Conclusion:

Snowwhite’s Practical Guide to Appeals and Petitions under Income Tax Act – 2025 Edition is an indispensable manual for anyone navigating the legal complexities of tax litigation and dispute resolution in India. With its practical focus, legal depth, and comprehensive coverage, this guide is a must-have for tax professionals and practitioners. Now available at The BigBooks Store.