Income Tax, Gst and Excise Matters

In some cases, the Assessing Authorities issue notices to the clients based on the tax returns files before them. The client may represent before the Adjudicating Authority, appeal before the next higher authority or Appellate Tribunal if there is some deficiency in the assessment and the client considers that the basic facts presented before the assessing authority have not been considered.

My Rupee Mantra’s experts consisting of Chartered Accountants, Company Secretaries and lawyers prepare documents that make the representation of the client meaningful and based on various rules, decisions and laws so as to accomplish the client’s goals.

Process
• Identify the issues and understand the client’s records placed before the authorities.
• Identify the facts that must be addressed in the representation.
• Research the law: (a) implicated by the facts; and (b) implicated by the subject matter of the representation.
• Use the law and facts and records them in the representation of the client.

Specific Steps in Drafting Representations

“My Rupee Mantra” tax experts follow these steps:
• Obtain information from the client and other sources necessary to fully understand the client’s objectives and the commercial context in which the assessing authority has raised the demand or issued the notice to the client.
• Prepare a rough draft expressing the basic facts which can be considered or presented before AA.
• Analyse the rough draft and the applicable laws to make the representation meaningful and based on the facts and circumstances.