• Direct Tax
  • Indirect Tax
  • Corporate Law
  • Services
  • Consultation
  • Templates
  • Courses
  • Plans

Categories

Direct Tax
Indirect Tax
Corporate Law

Quick links

  • Services
  • Consultation
  • Templates
  • Courses
  • Plans

For any queries, concerns or feedback, please connect with us at:

contact@counselvise.com
+91 97234 00220
Direct Tax
  • Judges
  • Assessee
  • Blogs
  • Judgements
Indirect Tax
  • Judges
  • Assessee
  • Blogs
  • Judgements
Corporate Law
  • Judges
  • Assessee
  • Blogs
  • Judgements
Other Links
  • Services
  • Consultation
  • Templates
  • Terms and conditions
  • Contact us
  • Support
  • About Us
  • Privacy Policy
  • Refund Policy
  • Delivery Policy
Subscribe to our newsletter


Crafted Mindfully at
© 2025 COUNSELVISE
Direct Tax
GST
Corporate Law
Entity Formation
Startup Fundraising
Finance and Accounting
Human Resources
Sales and Marketing
Certificate
Other Legal Agreements
Miscellaneous
Other Civil Laws
testing from LW
  1. templates
  2. /
  3. direct tax
  4. /
  5. miscellaneous resources
  6. /
  7. grounds of appeal section 69 of income tax act 1961

Grounds of Appeal - Section 69 of Income Tax Act, 1961

Counselvise
Published on 28/12/2024
₹ 250/-
PAID
301 views
|
6 downloads

Grounds of Appeal - Section 69 of Income Tax Act, 1961

Counselvise
Direct Tax / Miscellaneous resources

Template Description

This template is a standard document designed for taxpayers or their representatives to appeal against an addition made under Section 69 by the Assessing Officer. It is a  1-page MS Word document that is beneficial for individuals, companies, tax consultants, and legal professionals dealing with income tax disputes, particularly involving unexplained investments.

 

Understanding Grounds of Appeal under Section 69 of Income Tax Act, 1961

 

Terminologies:


  • Grounds of Appeal: A legal argument filed before an appellate authority challenging a tax assessment or decision.
  • Section 69 of the Income Tax Act, 1961: This section pertains to unexplained investments, where any amount of investment not recorded in the books of accounts may be deemed as income for the year under assessment, subject to certain conditions.
  • Assessing Officer (AO): An income tax officer who is authorized to assess the total income and tax liability of an assessee.

 

Procedure for Appeal Filing:


  • Draft Grounds of Appeal: Use the provided template to craft the grounds for contesting the addition.
  • Submit Appeal to the CIT (Appeals): File the appeal along with any supporting documentation.
  • Present the Case: Upon a hearing, present the grounds for challenging the Section 69 addition.

 

Conclusion

This template serves as a practical resource for preparing appeals against additions under Section 69 of the Income Tax Act, 1961. Designed for ease of use, it simplifies complex tax disputes involving unexplained investments. Ideal for individuals, businesses, and professionals, the template ensures compliance and strengthens the presentation of legal arguments. Its structured format aids in effectively navigating the appeals process.