Appeal Smart: Master Income Tax Appeals with AI

DAY 1 – First-Level Appeal (CIT-A) – Faceless Framework & Strategy

Theme: Grounds, Procedures & Strategic Drafting in First Appeals

1. Understanding Section 246A – What Is Appealable & When?

• Timeline, Monetary Limits, and Legal Grounds
• Jurisdiction and Online Filing Procedure

2. Filing Form 35: Step-by-Step Practical Guide

• Technical filing on e-Filing portal
• How to attach documents, evidence, and submissions

3. Drafting the Grounds of Appeal: Legal + Strategic Aspects

• Legal phrasing and relevance of facts
• Common mistakes to avoid

4. Practical Demo: Use of Faceless Appeal GPT

• Uploading assessment order & GPT-generated draft grounds
• Editing and customizing AI-drafted content for real use

DAY 2 – Second-Level Appeal (ITAT) – Technical, Legal & Strategic Mastery

Theme: Mastering Appeals Before the Tribunal with AI Support

1. Understanding ITAT Framework: Sections 253, 254, 255

• Appealable orders, jurisdiction & limitation period
• Difference between fact vs law issues

2. Filing Form 36 + Essential Enclosures

• Statement of Facts
• Grounds of Appeal
• Verification & Signature Protocol

3. How to Prepare Statement of Facts & Argument Notes Using AI

• Evidence referencing
• Applying AI for legal precedent insertion

4. Demo 2: Generating Grounds & Statement for ITAT using Faceless Appeal GPT

• Uploading final assessment + Form 35 order
• GPT-generated ITAT format content
• How to include Rule 46A-related matters

DAY 3 – Practical Masterclass: Draft, Submit & Defend Appeals with AI Tools

Theme: Live Demonstrations, Case Studies & Real-Time GPT Usage

1. End-to-End Case Study: From Assessment to ITAT

• A sample tax case with disallowances and additions
• Filing first appeal → Drafting second appeal → Case law insertion

2. Full Workflow on GPT Tool – Live Case Handling

• Order parsing by GPT
• Prompt structure for better outputs
• Refining GPT suggestions for legal tone

3. Drafting Submissions, SCNs & Rejoinders Using GPT

• Replying to SCNs from CIT-A / NFAC
• Final written submissions before hearing

4. Interactive Q&A + Troubleshooting GPT Use Cases

• What GPT can do & cannot do legally
• Ethical use of AI in tax litigation