Under Section 148 of the Income Tax Act, past assessments can generally be reopened up to 3 years (or up to 10 years if escaping income exceeds 50 lakh rupees with evidence).
Tax Law
Representation in Direct Tax (Income Tax) and Indirect Tax (GST) litigation and audits.
Business Law
Representation in Direct Tax (Income Tax) and Indirect Tax (GST) litigation and audits.
Tax assessments, GST audit demands, search and seizure actions (income tax raids), and transfer pricing adjustments present substantial financial liabilities for businesses.
Bail & Trial provides strategic tax litigation services. We handle Income Tax reassessment defense, GST show cause notices, ITAT and High Court tax appeals, and advance tax ruling advisory.
Direct & Indirect Tax Litigation
Defense against Income Tax & GST assessment demands and raids.
- Income Tax & ITAT Appeals
- GST Show Cause Notice Defense
- Tax Raid & Search Representation
Our Expertise
Our Expertise in Tax Litigation
Handling high-value tax disputes before appellate authorities and courts.
Income Tax Litigation
Litigating reassessments, search cases, and international transfer pricing.
- Section 148 income escaping assessment defense
- Appeals before CIT(Appeals) & ITAT
- High Court tax appeals (Sec 260A)
GST Litigation & Anti-Evasion
Defending against GST demand notices and Input Tax Credit (ITC) blocks.
- Responding to GST SCNs under Sec 73/74
- Unblocking Input Tax Credit (Rule 86A)
- DGGI arrest & bail representation
Dispute Resolution
Resolving Tax Demands
Multi-tier appellate remedies against tax assessment orders.
Option 01
CIT(A) & GST Appeals
Filing statutory first appeals against assessment and demand orders.
Option 02
ITAT Appellate Tribunal
Litigating complex corporate tax appeals before Income Tax Appellate Tribunal.
Option 03
High Court Writs (Article 226)
Filing writ petitions to quash illegal tax reassessment notices or bank freezes.
What We Do
Services for Corporations & High-Net-Worth Individuals
Full-spectrum tax advisory and court litigation.
Income Tax Reassessment (Sec 148)
Defending reopening of past tax assessments.
GST Input Tax Credit (ITC) Claims
Litigating denied ITC claims and fake invoice allegations.
International Tax & Transfer Pricing
Handling arm's length price adjustments and DTAA relief.
Tax Raid & Property Unfreezing
Moving courts to unfreeze bank accounts attached during tax searches.
Common Matters
Key Tax Litigation Ground
Procedural prerequisites tax authorities must obey.
Section 148A Pre-Notice Procedure
Income Tax department must conduct inquiry and give opportunity before reopening past years.
GST Section 73 vs. Section 74
Sec 74 (fraud/suppression) requires strict proof; routine errors fall under Sec 73.
Statutory Pre-Deposit for Appeal
Filing CIT(A) or GST appeals requires 20% or 10% pre-deposit of disputed tax.
Our Process
Our Tax Defense Strategy
How we handle tax assessment and appeal cases.
1
Business Model & Risk Review
Deep assessment of operational workflows, transaction exposure, and commercial rights for Tax Law.
2
Contractual & Compliance Diligence
Analyzing regulatory requirements, indemnities, liability ceilings, and intellectual property protections.
3
Drafting & Strategic Structuring
Drafting comprehensive commercial instruments, transaction deeds, and compliance policies.
4
Regulatory Filings & Notifications
Submitting necessary representations, applications, and filings before relevant regulatory boards.
5
Commercial Negotiation & Advocacy
Representing business interests in dispute resolution, deal negotiations, and tribunal forums.
6
Final Closing & Ongoing Shield
Final closing of commercial transactions, decree execution, and long-term legal protection.
Why Choose Us
Why Choose Us for Tax Law
Combining deep accounting understanding with appellate court advocacy.
ITAT & High Court Focus
Proven track record securing stays and landmark tax precedent orders.
Emergency Writ Action
Rapid High Court writ filings to unfreeze bank accounts attached by tax authorities.
Have Questions?
FAQ about Tax Law
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Can the Income Tax department reopen tax assessments of past years?
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What can I do if GST authorities block my Input Tax Credit (ITC)?If ITC is blocked under Rule 86A without proper reasons or for longer than 1 year, you can file a High Court writ petition to unblock the electronic credit ledger.
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Is a pre-deposit mandatory to file a tax appeal?Yes. For Income Tax CIT(A) appeals, 20% of disputed tax is typically required for stay; for GST first appeals, 10% of disputed tax must be deposited.
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What is the importance of a dispute resolution clause in commercial contracts?A structured dispute resolution clause specifies whether conflicts will be resolved through negotiation, mediation, arbitration, or specific court jurisdiction, avoiding venue disputes.
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How can businesses protect their confidential trade secrets under Indian law?Trade secrets are protected through enforceable Non-Disclosure Agreements (NDAs), restrictive covenants in service contracts, and civil breach of confidence lawsuits.
Book a Consultation
Book a Consultation
Speak with our legal experts for personalized advice and strategic representation.
Book an Appointment
Schedule your initial legal consultation with our team.