What the Law Says
India's income tax framework is governed by the Income Tax Act, 1961. The Act imposes tax on income under five heads: Salary, House Property, Business/Profession, Capital Gains and Other Sources. The CBDT administers the Act through Assessing Officers, CIT(A), ITAT, High Courts and the Supreme Court.
Recent years have brought sweeping changes: faceless assessments, the Annual Information Statement (AIS), mandatory e-proceedings and enhanced penalties. The AIS now captures data from banks, brokers, registrars and foreign exchanges — making undisclosed income increasingly detectable and non-compliance increasingly costly.
What We Do
- Notice Handling — Section 139(9) defective return corrections, 143(1) intimation responses, 143(2) scrutiny appearances, 148/148A reassessment replies
- Assessment Representation — Appearing before Assessing Officers, CIT(A), ITAT and Delhi High Court in all income tax proceedings
- Search & Seizure (Section 132) — Immediate representation on day of search, statement recording guidance, post-search compliance
- Penalty Proceedings — Defending 271(1)(c), 270A and other penalty notices; penalty waiver applications
- ITAT Appeals — Full drafting and arguing of income tax appeals before the Delhi ITAT bench
- High Court Writs — Section 260A appeals and writ petitions before Delhi High Court
- Tax Planning — Legitimate structuring under old and new regimes; HUF planning, capital gains optimisation
Fee Guide
Blackthorn operates on a transparent, upfront fee structure. Every engagement begins with a clear fee estimate — no surprises, no hidden charges. The ranges below are indicative; your specific matter will be quoted precisely after the initial consultation.
| Service | Indicative Fee Range |
|---|---|
| Tax Notice Consultation (1 hour) | ₹3,000 – ₹5,000 |
| Notice Reply 143(1)/139(9) | ₹5,000 – ₹15,000 |
| Scrutiny Assessment Representation | ₹25,000 – ₹75,000 |
| Reassessment (147/148) Proceedings | ₹30,000 – ₹1,00,000 |
| First Appeal — CIT(A) | ₹20,000 – ₹60,000 |
| ITAT Appeal — Drafting & Arguing | ₹50,000 – ₹2,00,000 |
| Delhi High Court — Writ/260A | ₹75,000 – ₹3,00,000 |
| Search & Seizure — Day 1 | ₹50,000 onwards |
| Annual Tax Retainer | ₹30,000 – ₹1,20,000 p.a. |
* All fees are exclusive of applicable GST. Court filing fees, stamp duty and other statutory charges are billed at actuals.