Direct Tax Litigation Assistant

Job Title: Direct Tax Litigation Assistant

Location: Bandra West, Mumbai

Employment Type: Full-Time

Direct Tax Litigation Job Description

• Scrutinizing assessment records to identify issues under appeal.
• Assisting in the preparation of departmental appeals before the Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal, High Courts, and the Supreme Court.
• Drafting factual notes, case summaries, and chronology of events.
• Compiling paper books, annexures, and documentary evidence for appellate proceedings.
• Researching relevant provisions of the Income-tax Act, rules, CBDT circulars, and judicial precedents.
• Maintaining litigation databases and tracking appeal deadlines and limitation periods.
• Coordinating with Standing Counsels, Senior Standing Counsels, and departmental representatives for case preparation.
• Preparing briefs for departmental representatives appearing before the ITAT.
• Assisting in implementation of appellate orders and giving effect to judgments.

Assessment and Investigation Work

• Assisting Assessing Officers in scrutiny assessments.
• Examining books of accounts, financial statements, and supporting documents.
• Processing responses received through the Income Tax Business Application (ITBA).
• Verifying TDS, advance tax, and refund-related records.
• Assisting in reassessment proceedings and penalty matters.
• Supporting search, survey, and investigation units by organizing seized records and preparing inventories.

Legal and Administrative Functions

• Drafting notices, letters, office notes, and internal reports.
• Preparing prosecution proposals where applicable.
• Monitoring recovery proceedings after assessment.
• Maintaining confidential case records and litigation files.
• Ensuring compliance with statutory timelines.

Taxpayer Interaction

• Communicating with taxpayers, Chartered Accountants, Advocates, and Authorized Representatives.
• Receiving and scrutinizing submissions and evidence.
• Scheduling hearings and maintaining hearing records.

Skills Developed

A DTA working in litigation gains practical exposure to:

• Direct tax law and appellate procedures.
• Interpretation of judicial precedents.
• Drafting legal and quasi-judicial documents.
• Tax research and legal analysis.
• File management and case strategy support.
• Use of departmental systems such as ITBA and other litigation management modules.

Practical exposure

In Commissionerate’s where litigation work is substantial (especially offices dealing with appeals or judicial sections), a Direct Tax Assistant may spend much of the day:

• Reviewing assessment records.
• Preparing appeal folders.
• Summarizing case facts.
• Researching case law.
• Coordinating with departmental officers and counsel before hearings.
• Following up on appellate orders and ensuring timely compliance.

Qualifications & Experience

Graduate with 4 years of relevant experience in direct taxation and litigation