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Corporate, Commercial & Tax

Income Tax

Income-tax notices, assessments, penalties and appeals.

DLP's chamber: No. 548, A Block, High Court, Lucknow

What the law says

Income tax is governed by the Income-tax Act, 2025, which applies from the tax year beginning 1 April 2026 and replaced the Income-tax Act, 1961; earlier years continue to be dealt with under the 1961 Act. Common matters are notices for scrutiny or reassessment, demands, penalties and refunds. Most assessments are carried out online through the faceless scheme. An assessment order can be appealed to the Commissioner of Income-tax (Appeals) and then to the Income Tax Appellate Tribunal, with further appeals on substantial questions of law to the High Court.

Consultation

Speak to the chamber.

Leave your name, number and a line about the matter. A member of the chamber will call or message you back during working hours.

Held in confidence. Used only to contact you.

Frequently Asked Questions

I received an income-tax notice. What should I do?

Check which section and year it relates to, the response deadline and whether it was issued through the e-filing portal. Respond on time with documents; seek an adjournment if you need more time.

Which law applies, the 1961 Act or the 2025 Act?

The 2025 Act applies from the tax year starting 1 April 2026. Proceedings for earlier assessment years generally continue under the 1961 Act, subject to the transitional provisions.

Can a demand be stayed during an appeal?

You can apply to the Assessing Officer, and then higher authorities, for a stay of demand; the CBDT's instructions on stay generally expect payment of a portion of the disputed demand.