This comprehensive handbook expertly navigates the first appellate process under the Income Tax Act, 1961, providing an in-depth analysis of legal provisions, procedural steps, and judicial doctrines. It covers the Faceless Appeals Scheme extensively, outlining its framework, key challenges, and practical strategies. This Edition introduces new content on Joint Commissioner (Appeals) and alternate dispute resolution options. Practical tools like templates, specimens, and real-world examples are helpful for tax practitioners, assessees, income-tax officials, and academicians.
