Appeals, rectifications and refunds
Representation
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On demand
An incorrect demand, rejected refund or adverse assessment needs a decision about the available remedy before a submission is drafted. TheTaxCo reviews the order and service record and separates admitted and disputed amounts. We prepare and file the appropriate appeal or application, represent you through the applicable hearings and follow up on the resulting order.
This service begins after an order or processing outcome. An open notice with time to reply belongs to the notice-response stage. A failed bank credit after an approved income-tax refund usually needs a narrower processing review.
Appeal, rectification or refund follow-through?
Problem | Initial route to examine |
|---|---|
Disputed factual or legal conclusion in an appealable order | Appeal and any associated demand or stay application |
Mistake apparent from the existing record | Rectification before the appropriate authority |
Refund issued but payment failed | Bank validation and eligible refund reissue |
Refund claim rejected or reduced | Order review to determine correction or appeal |
No decision yet on a pending request | Processing or case-status follow-through |
Rectification cannot decide every disputed question. The Department describes it as a route for an apparent record mistake in an eligible intimation or order. Income-tax rectification guidance. We examine whether the evidence and requested relief fit that narrower route before preparing it.
An appeal and a request concerning demand recovery also address different questions. We assess filing conditions, any payment requirement and the separate stay position for the governing law. We do not assume that submitting an appeal stops all recovery action.
Preserve the order and its service date
The initial review needs the complete order, annexures, demand or refund communication, date of receipt and available portal history. It also needs the filed return, original computation and earlier replies. A later spreadsheet showing the result you wanted does not explain what the authority actually decided.
We identify the statute, tax period, authority and remedy window. Earlier income-tax periods remain governed by the earlier law even when an appeal is filed after 01-04-2026. The new Act does not automatically revive an expired appeal right. Income Tax Department appeals transition guidance. GST has its own order, appeal and payment requirements, which are reviewed separately.
A pending rectification or informal discussion is not treated as permission to let another remedy window expire. The deadline note records the date, starting event and any issue concerning service or delay.
Preparing the case
We reconcile the order amount with the return, books, payments and evidence. Each disputed issue receives a short description of the authority’s finding, the relevant facts, the proposed ground and the supporting records. Any admitted amount is separated from the disputed portion.
For an appeal, the papers include the statement of facts, grounds and the documents required for that forum. Under the new Rules, the first appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals) uses Form 99; an appeal for an earlier period uses the applicable earlier-law form. Income-tax Rules, 2026, rule 167. The evidence index links each material claim to a page or record. Where additional evidence or a delay application is needed, that requirement is identified and supported on its own facts.
For a rectification, the request states the original figure, the correction sought and how the existing record demonstrates the mistake. For a refund issue, the working separates entitlement, processing status, adjustment against demand and failure of payment. These are not interchangeable reasons for sending the same request again.
Scope, representation and the next order
Our team prepares and files the submissions, handles authorised representation and hearing attendance, and follows the case through the resulting order. The engagement identifies the forum, proceeding and eligible professional responsible. You approve the facts, grounds and any payment decision. For Tribunal or court work, the relevant professional or counsel handles the role for which appointment and eligibility are required.
You receive the remedy and limitation note, amount reconciliation, agreed application or appeal papers, and indexed evidence. After submission, the case record includes acknowledgements, directions and hearing notes. We review the resulting order, explain its demand or refund effect and track implementation. A further appeal is a new stage: we advise on the remedy and handle it once you approve that decision.
Preparation time depends on the number of issues, condition of the earlier file, forum, hearing work and whether evidence must be reconstructed. Authority listing and disposal dates are outside the firm’s control.
Questions after an adverse order
Can we try rectification first and appeal later? We assess both windows before deciding. A narrow correction request does not by itself preserve every appeal right.
What if the deadline has passed? Send the order and receipt evidence promptly. Any delay relief depends on the remedy and supported reasons; acceptance cannot be promised.
Does the service include Tribunal or court proceedings? Yes. The relevant expert or counsel handles the required representation, with the forum and stage recorded in the engagement. We manage the case papers, filing, hearing preparation and follow-up, subject to the professional appointments that the forum requires.
Related services
Email TheTaxCo, message us on WhatsApp or book a call. Share the order date, date received, tax period and the next displayed deadline. Send the complete order before a general account of the dispute.