Your Appeal Before Commissioner (Appeals) 4th Edition 2025

Your Appeal Before Commissioner (Appeals) (4th Edition, 2025) is a practitioner-oriented guide dedicated exclusively to first-level appellate proceedings under the Income-tax Act. The book demystifies the appeal process before the Commissioner (Appeals), providing clear guidance from receipt of the assessment order to final disposal of the appeal. It covers appealable orders, limitation periods, filing of Form 35, drafting of grounds of appeal and statements of facts, submission of additional evidence, and conduct of hearings under the faceless appeal framework. The book also explains the powers and duties of the Commissioner (Appeals), principles of natural justice, and remedies available to taxpayers. Updated with the latest procedural changes, notifications, and case law up to 2025, this edition equips readers with practical strategies to present effective appeals and protect taxpayer rights. Written in a structured and easy-to-use format, it serves both as a ready reference and a hands-on manual for tax appellate practice.