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Yadagiri & Co, Chartered Accountants
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Specialised practice

Litigation Support

Behind every tax matter argued in court there is a set of numbers someone has to stand behind. This is the work of establishing what those numbers are, what the record actually shows, and putting it in a form counsel can use.

A Chartered Accountant appears before the assessing and adjudicating authorities and before the Tribunals. Above that level, matters are argued by advocates. But the case an advocate argues is built from material a Chartered Accountant is usually better placed to prepare: the computation of the disputed demand, the reconciliation that shows where the department has gone wrong, the chronology of what was filed and when, and the analysis of what the assessment record will and will not support.

The same work is needed inside a dispute that never reaches a court. A demand under recovery, a bank account attached, a matter running across several years and two forums at once, or a file inherited part-way through — each of these is a technical problem before it is a legal one.

This service covers that work, whether it supports counsel in a writ petition or an appeal to the High Court, or supports the firm’s own representation at a lower forum.

Support to counsel

  • Briefing notes setting out the facts, the chronology and the issue
  • Compilation and pagination of the assessment or adjudication record
  • Computation of the disputed demand, interest and penalty
  • Reconciliations and working papers supporting the position advanced
  • Research on the accounting and valuation questions underlying the issue
  • Assistance with the factual and computational parts of petitions and affidavits
  • Attendance to instruct during hearings, where required
  • Giving effect to the order once it is passed

Recovery, stay and attachment

  • When tax is payable and when an assessee is deemed in default — s.220 of the 1961 Act / s.411 of the 2025 Act
  • Certificate to the Tax Recovery Officer — s.222 / s.413
  • Stay of proceedings in pursuance of a certificate — s.225 / s.415
  • Other modes of recovery, including notices to debtors and banks — s.226 / s.416
  • Provisional attachment to protect revenue — s.281B / s.500
  • Recovery and provisional attachment under GST — sections 79 and 83 of the CGST Act, 2017
  • Applications to keep a demand in abeyance pending appeal

Income tax section references are given under the Income-tax Act, 1961 first and the Income-tax Act, 2025 second.

Analysis and review

  • Assessment of the position on the record, and of what it will support
  • Quantification of exposure across years and across forums
  • Rectification of mistakes apparent from the record — s.154 / s.287
  • References to the Dispute Resolution Panel — s.144C / s.275
  • Matters before the Dispute Resolution Committee — s.245MA / s.379
  • Technical support in search, survey and requisition matters — s.132, s.132A and s.133A / s.247, s.248 and s.253
  • Second opinions on matters already in progress elsewhere

When this applies

Situations this covers

  • Counsel needs the numbers, and needs them to hold

    A brief is only as good as the computation behind it. The work is to produce figures that can be defended under questioning, with the workings available.

  • A bank account has been attached, or a notice issued to your debtors

    Recovery action of this kind moves quickly and does real commercial damage. The response is usually a combination of an application on the recovery side and a step in the substantive matter.

  • The same issue runs across several years

    Where one question decides five assessment years, the position taken in each has to be consistent, and the order in which matters are pursued starts to matter.

  • You have inherited a matter part-way through

    A file taken over mid-dispute needs to be read from the beginning — what was conceded, what was never argued, and what is now foreclosed.

  • A search or survey has taken place

    Seized material, statements recorded, and the assessments that follow all need to be handled together, with a clear record of what was actually found.

  • You want a view on a matter someone else is running

    A second opinion on the strength of a position, or on whether a matter should be settled, is a defined piece of work and does not require changing advisers.

Method

How the work runs

  1. 01

    Establish where the matter stands

    Which forum, which order, what limitation applies, and whether anything requires attention this week. Recovery risk is checked before anything else.

  2. 02

    Reconstruct the numbers

    The demand, interest, penalty and any amount already paid are computed independently rather than taken from the department’s summary, and differences are traced.

  3. 03

    Read the record as it stands

    Every submission already filed is read, because the argument available now is bounded by what was said before. Where a position was conceded, that is identified rather than discovered later.

  4. 04

    Prepare the brief

    Facts, chronology, the issue, the computation and the supporting documents, set out so that counsel can work from it directly.

  5. 05

    Support through the hearing

    Answering questions on the numbers as they arise, preparing supplementary workings, and attending to instruct where that is useful.

  6. 06

    Give effect to the outcome

    Orders have consequences — revised computations, refunds, rectification, or the decision whether to carry the matter further. That follow-through is part of the engagement.

Questions

Commonly asked

General information on procedure. It is not advice on any particular matter.

How is this different from representation?

Representation means appearing and arguing the matter — which this firm does before the income tax and GST authorities and before the Tribunals. Litigation support is the technical work behind a dispute: computation, reconciliation, analysis of the record, and preparation of the brief. Where a matter is before the High Court or the Supreme Court and is argued by an advocate, this firm supports counsel rather than appearing.

Do you appear in the High Court?

No. Appeals and writ petitions before the High Court and the Supreme Court are argued by advocates. The firm prepares the factual and computational material, briefs counsel, and attends to instruct where that is useful.

My bank account has been attached. What can be done?

Attachment and recovery are dealt with separately from the substantive dispute, and usually more urgently. Depending on how the demand arose and where the matter stands, the route may be an application for stay or for the demand to be kept in abeyance, a rectification where the demand is wrong on the face of it, or an approach on the recovery side itself. What matters most is speed — options narrow once recovery has been effected.

Can you work alongside my existing advocate?

Yes. That is the ordinary shape of this engagement. The firm handles the accounting, computational and record-related work and briefs counsel; counsel argues the matter. There is no requirement to change advisers.

Can you review a matter another professional is handling?

Yes. A second opinion on the strength of a position, the quantification of exposure, or whether a matter is worth continuing is a defined piece of work with a defined scope. Professional courtesies as between members are observed.

What does it cost?

Professional fees depend on the stage the matter has reached, the number of years involved and the volume of record to be examined. Scope and the basis of fees are agreed in writing before work begins. Fee rates are not published on this website.

Is a matter already under way?

Whether it is a hearing to prepare for, a computation to defend, or recovery to be answered, the first step is establishing where the matter actually stands.

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