Litigation Tracker — User Guide
Matters, stages and instruments, the Deadline Tracker, drafting from the matter, the link with the GST Research page, and the GSTAT paper book.
Litigation Tracker — Income Tax User Guide
What is Litigation Tracker?
Litigation Tracker is your AI-powered dispute management system for Income Tax disputes. It tracks your case from the very first CPC intimation or scrutiny notice all the way to the Supreme Court — with AI summaries, automatic deadline alerts, and intelligent document generation powered by 3,60,000+ Income Tax case law database.
Think of it as your digital case diary — one that remembers everything, never misses a deadline, and generates legal documents with verified case law citations.
6 Dispute Tracks
Income Tax disputes follow different paths depending on how they start. Choose the right track when creating a matter:
Track 1: Regular Assessment
CPC Intimation → Scrutiny → AO Order → CIT(A) → ITAT → HC → SC
The most common path. Starts when you receive a scrutiny notice u/s 143(2) or a CPC intimation u/s 143(1) with adjustments.
Track 2: Reassessment (s.147/148)
148A Notice → Reply → 148A Order → Notice u/s 148 → Reassessment Order
When the AO believes income has escaped assessment and wants to reopen your case.
Track 3: Penalty (s.270A/271)
Penalty Notice → Reply → Penalty Order → Immunity or Appeal
When AO initiates penalty proceedings for underreporting or misreporting income.
Track 4: PCIT Revision (s.263/264)
Revision Notice → Reply → PCIT Order → ITAT Appeal
When PCIT exercises revision powers over the AO's order.
Track 5: TDS Default (s.201)
TDS Notice → Reply → TDS Order → CIT(A) Appeal
When you're treated as assessee in default for TDS non-deduction/short deduction.
Track 6: Transfer Pricing / DRP
TPO Order → Draft Order → DRP Objection → Final Order → ITAT
For international transactions. The DRP track has an absolute 30-day deadline — no condonation possible.
Getting Started
Step 1: Create a Matter
- Click "+ New Matter" on the Litigation Tracker page
- Choose your domain — select the Income Tax card
- Pick your dispute track — select which of the 6 tracks applies
- Fill in details:
- Matter Title — e.g., "XYZ Ltd — Addition u/s 68 — AY 2022-23"
- Client Name and PAN
- Assessment Year — the AY under dispute
- Disputed Amount — tax demand raised
- Click Create Matter
Tip: You can start at ANY stage. Joining a case at the ITAT stage? No problem — create the matter and backfill earlier stages later.
Step 2: Add Stages & Upload Documents
Each stage is a timeline entry. Click "+ Add Stage", select the type, enter details (authority, date, order number, demand), and click Save.
Upload the actual order/notice PDF to each stage — AI extracts text and generates structured summaries automatically.
Generating Documents
Stage-Specific Generation
Each stage card shows generation buttons specific to that stage. Examples:
| On This Stage Card | You'll See |
|---|---|
| Scrutiny Notice | Scrutiny Response, Writ Petition |
| Assessment Order | Appeal to CIT(A), Rectification u/s 154, Writ Petition |
| CIT(A) Appeal | Written Submissions, Remand Report Comments, Rejoinder, Additional Evidence |
| CIT(A) Order | Appeal to ITAT, Cross Objection, Rectification, Writ Petition |
| Draft Assessment Order | DRP Objection |
| Penalty Notice | Penalty Reply |
| Penalty Order | Immunity u/s 270AA, Appeal to CIT(A), Writ Petition |
| Writ Petition | Regenerate Writ, Written Submissions, Rejoinder |
Matter-Wide Tools (Right Sidebar)
Three tools analyze your entire matter across all stages:
- Legal Opinion — comprehensive analysis of merits across assessment, appeals, penalty, and revision
- Client Advisory — plain-language status update with financial exposure and deadlines
- Stay of Demand — application u/s 220(6) with prima facie case, balance of convenience, irreparable harm
Search Cases First (Optional)
Before generating, you can review the cases AI will use:
- Enter optional keywords (e.g., "Section 68", "cash credit") with mode (All Words / Any Word / Boolean)
- Click "Search First"
- Review cases — see court level, relevance, outcome
- Remove irrelevant cases, click any case for details
- Click "Generate with N cases" to proceed
Tip: Use Boolean mode for precise searches:
section 68 AND creditworthinessor"change of opinion" AND reassessment
Output Modes
- Analysis — strategic analysis with arguments and counter-arguments
- Ready to Send — final document, formatted to sign and send
Draft Lifecycle
On Each Stage Card
- DRAFT (amber) — Edit/Refine, Quick View, Finalize
- FINALIZED (green) — View Document, Edit, Reopen
- SUPERSEDED (gray) — View Old Version
Finalize marks the document as approved for filing and locks editing. Click Reopen to make changes again. Finalizing one stage does NOT block other stages.
Soft Warnings: If you're generating for a later stage while earlier stages have unfinalized drafts, you'll see an informational warning.
17 Income Tax Workflows
| Workflow | When to Use |
|---|---|
| Scrutiny Response | Reply to AO's queries u/s 143(2)/142(1) |
| Reply to 148A(b) | Show cause against reassessment reopening |
| Grounds of Appeal | CIT(A), ITAT, DRP, HC, or SC — forum-aware |
| Penalty Reply | Reply to s.270A/271(1)(c) notice |
| Immunity u/s 270AA | Apply within 1 month if tax + interest paid |
| PCIT Revision Reply | Defend AO's order against s.263 revision |
| DRP Objection | Object to draft TP order (30-day absolute deadline) |
| TDS Reply | Reply to s.201 default notice |
| Rectification u/s 154 | Correct errors apparent on record |
| Stay of Demand | Application u/s 220(6) |
| Writ Petition | Constitutional remedy under Art. 226 |
| Written Submissions | Submissions for any hearing |
| Rejoinder | Reply to department's counter |
| Cross Objection | When Revenue appeals favorable portions |
| Additional Evidence | Application to introduce new evidence |
| Remand Report Comments | Respond to AO's remand report at CIT(A) |
| Misc. Application | Adjournment, amendment, condonation of delay |
| Legal Opinion | Comprehensive merits analysis |
| Client Advisory | Plain-language client update |
Automatic Deadlines
| From | To | Days |
|---|---|---|
| Assessment Order | CIT(A) Appeal | 30 days |
| CIT(A) Order | ITAT Appeal | 60 days |
| ITAT Order | High Court | 120 days |
| HC Order | Supreme Court SLP | 90 days |
| Draft Assessment Order | DRP Objection | 30 days (absolute) |
| Penalty Order | Immunity u/s 270AA | 1 month |
| Revision Order u/s 263 | ITAT Appeal | 60 days |
Email reminders at 7 days, 3 days, and 1 day before each deadline.
Case Law Research
When viewing cases in search results or the generated document:
- Click any case for details — AI summary, key sections, relevance breakdown
- "Open in Research Tool" takes you to the full Income Tax Research page where you can:
- Generate AI analysis for the case
- Find similar judgments
- View full judgment text (Premium)
Tips for Best Results
- Upload the actual order/notice — AI extracts text and uses it as context
- Use "Search First" for important filings — review and curate the case pool
- Check the appeal forum — select CIT(A), ITAT, DRP, HC, or SC when generating grounds of appeal
- Finalize documents when ready — creates a clear record of what was approved
- Backfill prior stages — even summary notes help AI generate better documents
- Download as Word — edit the AI draft before filing
FAQ
Q: Can I start tracking a case that's already at the ITAT stage? Yes. Create the matter, select your track, add the ITAT stage directly. Backfill earlier stages later for complete context.
Q: What if my case involves both assessment and penalty? Create one matter. Add assessment stages AND penalty stages to the same timeline. The system handles mixed tracks.
Q: Can I regenerate a document for an earlier stage? Yes. Each stage card shows generation buttons regardless of which stage is "current". You can regenerate a Scrutiny Response even if you're at ITAT.
Q: What does "Finalize" do? Marks the document as approved and locks editing. Click "Reopen" to make changes. Does not affect other stages.
Q: What's the difference between "Generate" and "Search First"? "Generate" searches and generates in one step. "Search First" lets you review the cases, remove irrelevant ones, then generate with curated selection.