Income Tax Filing Consultant in Kolkata
Expert ITR Filing, Capital Gains Planning & Notice Management by Chartered Accountants & Advocates
Tax Compliance Made Simple
Maximize Your Refund & Ensure 100% Accuracy
Filing your Income Tax Return (ITR) is no longer just about filling forms; it is about data accuracy. With the new AIS (Annual Information Statement) and Form 26AS, even a small mismatch can trigger a tax notice. At Mookherjee Associates, we are a team of Chartered Accountants and Advocates serving Kolkata and West Bengal.
We don’t just file your return; we reconcile your financial data to ensure you claim every legitimate deduction (Section 80C, 80D) and get the maximum refund possible, strictly within the law.
Strategic Tax Planning
Tailored Tax Solutions for Everyone
For Business Owners & Professionals
Running a business in Kolkata? We handle your complete financial compliance:
Tax Audits (u/s 44AB): Comprehensive auditing for turnover above limits.
Presumptive Taxation (u/s 44AD): Simplified filing for small businesses and freelancers to save tax.
GST Reconciliation: We ensure your Income Tax turnover matches your GST returns perfectly to avoid “Mismatch Notices.”
Balance Sheets: Preparation of Projected Balance Sheets for bank loans and CC limits.
For Salaried Employees & Individuals
Don’t leave money on the table. We go beyond just filing Form 16:
Maximize Refunds: We claim every eligible exemption (HRA, LTA, 80C, 80D) that your employer might have missed.
Job Changes: Seamlessly handling cases with “Multiple Form 16s” from different employers.
Arrears Relief: Filing Form 10E to claim Section 89 relief on salary arrears.
Investments: Expert reporting of Capital Gains from Mutual Funds and Stock Market (AIS Verification).
"Tax planning is legal; tax evasion is illegal. We use the law to save your money and protect your peace of mind."
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Our 3-Step Filing Process
Most tax filers make the mistake of relying on automated software that only looks at Form 16. This often leads to missed income from savings accounts or stock market transactions, triggering immediate ‘Defective Return’ notices from the Income Tax Department.
We take a different approach. Our Chartered Accountants manually reconcile your documents with the government’s new AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) data. We catch the errors before you file, ensuring your return is ‘Notice-Proof’ and your refund is processed without delay.
01
Documents & AIS Check
We don’t just ask for Form 16. We cross-check your documents with your Annual Information Statement (AIS) to catch ‘hidden’ income mismatches before the Department does.
02
CA Verification
Unlike automated software, your return is personally reviewed by a Chartered Accountant to optimize your tax liability and ensure every legal deduction (80C, 80D) is claimed.
03
Filing & Refund Tracking
We file your return, complete the E-Verification instantly, and track your refund status with the CPC (Bangalore) until the money hits your bank account
Don't Let A Small Error Trigger A Big Notice.
Get your taxes filed by Kolkata’s most trusted team of Chartered Accountants & Advocates. Ensure 100% Compliance and Peace of Mind.
Expert Solutions For Every Scenario
Specialized Tax Services
Taxation is not one-size-fits-all. Whether you are facing a scrutiny notice or need to save tax on a property sale, we provide tailored legal solutions that standard accountants often miss.
Common Issues We Solve:
- High Value Transaction Inquiries (AIS)
- TDS Mismatch & 26AS Correction
- Defective Return Notices (u/s 139(9))
- Condonation of Delay (Late Filing)
Income Tax Scrutiny & Appeals: Frequently Asked Questions
1. What is the time limit to file an appeal before the CIT (Appeals)?
Under Section 249(2) of the Income Tax Act, an appeal to the Commissioner of Income Tax (Appeals) must be filed within 30 days. This 30-day period is calculated from the date of service of the notice of demand relating to the assessment or penalty order. While the CIT(A) has the discretionary power to admit an appeal after this period if you can prove “sufficient cause,” it is highly recommended to file within the statutory window.
Practitioner’s Note: We frequently see clients panic because they missed the 30-day window due to notices being sent to outdated email addresses or unmonitored e-filing portals. Always ensure your contact details on the portal are current.
2. Do I have to pay the entire income tax demand before filing an appeal?
No. To file an appeal under Section 249, you are strictly required to pay the admitted tax due on the income you returned. For the disputed tax amount, the standard administrative guideline (CBDT Office Memorandum) requires a payment of 20% of the disputed demand to obtain a stay of recovery for the remaining 80% while your appeal is pending.
Practitioner’s Note: In cases where the assessment is extremely high-pitched or genuinely flawed on the face of the record, we can actively petition the Assessing Officer or higher authorities to grant a stay on a payment lower than the standard 20%.
3. What does it mean if I receive a scrutiny notice under Section 143(2)?
Receiving a notice under Section 143(2) means your Income Tax Return has been selected for detailed scrutiny assessment. The Assessing Officer (AO) requires you to produce evidence, documents, and books of accounts to substantiate the income, deductions, and losses you claimed in your return. This notice must be served within 3 months from the end of the financial year in which the return was furnished.
4. Can the Income Tax Department reopen my past assessments?
Yes, under Section 147/148 of the Income Tax Act, the department can initiate reassessment proceedings if they have information suggesting that income chargeable to tax has escaped assessment. Following the Finance Act 2024 amendments, a standard notice must be issued within 3 years and 3 months from the end of the relevant assessment year. However, if the escaped income amounts to ₹50 lakhs or more, the time limit extends to 5 years and 3 months.
Practitioner’s Note: Reassessment notices are highly technical and often challenged on jurisdictional grounds. Before submitting any documents, we critically examine whether the Assessing Officer followed the mandatory Section 148A pre-notice procedures to ensure the notice itself is legally valid.
5. What are the stages of an income tax appeal (The Appeal Hierarchy)?
The Income Tax Act establishes a strict four-tier appellate mechanism. The hierarchy flows sequentially: Assessment by the Assessing Officer (AO) → First Appeal to the Commissioner of Income Tax (Appeals) [CIT(A)] → Second Appeal to the Income Tax Appellate Tribunal (ITAT) → Third Appeal to the High Court (strictly on substantial questions of law) → Final Appeal to the Supreme Court of India. You must exhaust lower remedies before escalating to the next judicial level.
Practitioner’s Note: The ITAT is the final fact-finding authority in India’s tax system. Because High Courts will only hear cases involving complex legal questions, not factual disputes, winning your case on the facts at the ITAT
6. What is a Notice under Section 133(6) and how should I respond?
A Section 133(6) notice empowers the tax authorities to demand specific information or documents (such as bank statements, investment details, or business records) to verify financial transactions. The department frequently uses this tool to cross-verify data appearing in your Annual Information Statement (AIS) or Form 26AS. Non-compliance within the stipulated timeline can trigger monetary penalties and elevate the inquiry into a formal scrutiny assessment.
Practitioner’s Note: Receiving this notice does not immediately mean you are under investigation; it is often routine data-gathering. However, submitting “too much” unsolicited information or inaccurate data can accidentally trigger a full scrutiny. We meticulously draft these replies to ensure they strictly answer only what the officer is legally permitted to ask.
7. What is the difference between a Section 142(1) inquiry and a Section 143(2) scrutiny notice?
A notice under Section 142(1) is a preliminary inquiry. The Assessing Officer uses it to ask you to file a pending return or to produce specific accounts and documents before an assessment is completed. In contrast, Section 143(2) is a formal scrutiny notice issued after you file your return. It signifies that your case has been selected for a detailed, comprehensive examination to ensure you have not understated your taxable income or overstated your deductions.
Practitioner’s Note: Today, almost all scrutiny proceedings are conducted via the National Faceless Assessment Centre (NFAC). This means you cannot simply walk into the local tax office to explain your case. Your defense must be won entirely on the legal strength of your written submissions and digital evidence—making drafting precision absolutely critical.
8. What if the tax department made an obvious calculation error in my demand notice?
If an unjust tax demand arises from a mistake that is “apparent from the record”—such as a basic mathematical error, failure to give credit for paid TDS, or ignoring a carried-forward loss—you do not necessarily need to file a full appeal. Instead, you can file a Rectification Application under Section 154 of the Income Tax Act. The Assessing Officer is required to review and pass an order rectifying the mistake within six months.
Practitioner’s Note: Filing a Section 154 rectification does not pause or extend your strict 30-day statutory deadline to file a CIT(A) appeal. For high-stakes demands, our standard protocol is to file the rectification and the formal appeal simultaneously to ensure our client’s legal rights are fully protected.
