Tax & Revenue Matters
Legal assistance in stamp duty, registration, property tax, circle rate valuation, and income tax and GST disputes.
Consult NowTax and revenue matters in Uttar Pradesh span several distinct forums — the Sub-Registrar and Collector for stamp duty and circle rate disputes, the Income Tax Appellate Tribunal for direct tax appeals, and, since Uttar Pradesh was allotted its own bench, the GST Appellate Tribunal for GST disputes. Sumanjari & Co. Advocates advises individuals and businesses on compliance and represents them in disputes across these forums.
We handle stamp duty and registration matters, property tax assessment disputes, circle rate valuation references, income tax appeals before the ITAT, Lucknow Bench, GST disputes, and writ and appellate matters before the Allahabad High Court, Lucknow Bench.
Forums We Appear Before
Sub-Registrar & Stamp Authorities, Lucknow
Registration of documents and stamp duty valuation, including references on undervaluation before the Collector.
ITAT, Lucknow Bench
Income tax appeals from Lucknow and most of central and western Uttar Pradesh.
GST Appellate Tribunal (GSTAT), Lucknow
GST appeals for Uttar Pradesh, with circuit benches at Prayagraj and Agra, as the Tribunal is rolled out.
Allahabad High Court, Lucknow Bench
Tax references and writ petitions in stamp duty, property tax, and revenue matters, argued from our chambers at Block D-311.
Types of Tax & Revenue Matters We Handle
Stamp Duty & Registration Matters
- Stamp duty under the Indian Stamp Act, 1899, as applicable in Uttar Pradesh
- Registration of documents under Section 17 of the Registration Act, 1908
- Advisory on concessional stamp duty for transfers between blood relatives
Property Tax Assessment Disputes
- Challenging house and property tax assessments before the municipal authority
- Disputes over annual rateable value and assessment orders
Circle Rate & Valuation Disputes
- Disputes over circle rate valuation used for stamp duty purposes
- Representation before the Collector on references for alleged undervaluation
Income Tax Advisory & Litigation
- Advisory on income tax compliance, in coordination with chartered accountants
- Representation in appeals before the Commissioner (Appeals) and the ITAT, Lucknow Bench
GST Advisory & Disputes
- Advisory on GST registration and compliance for business clients
- Representation in GST appeals, including before the GST Appellate Tribunal (GSTAT), Lucknow
Recovery of Government Dues & Tax Arrears
- Representation in recovery certificate proceedings for tax and revenue arrears
- Advisory on settlement and instalment applications before the recovering authority
Key Issues We Advise On
- Stamp duty calculation and registration of property documents
- Property tax and house tax assessment disputes
- Circle rate valuation and undervaluation references
- Income tax compliance and appellate disputes
- GST registration, compliance, and appellate disputes
- Recovery proceedings for government dues and tax arrears
Our Approach
We begin with a confidential review of the document, assessment, or notice involved — coordinating with your chartered accountant on tax computation where needed — and advise clearly on the forum and relief available. We represent you before the Registrar and Collector, the ITAT, Lucknow Bench, the GST Appellate Tribunal, and, where necessary, in appeal or writ before the Allahabad High Court, Lucknow Bench.
The Way We Work
A clear, structured process from first consultation to resolution.
Private Consultation
We begin with a confidential discussion of your matter, understanding the facts and your expectations while safeguarding your privacy.
In-Depth Case Review
Every document and detail is carefully examined so we can assess the strengths, risks, and best possible legal routes for you.
Strategy & Drafting
A clear, customised strategy is prepared and precise pleadings are drafted to present your case strongly before the court or authority.
Focused Representation
We represent you with preparation and clarity, ensuring timely filings, effective arguments, and regular updates on each hearing.
Resolution & Ongoing Support
Even after the matter is resolved, we guide you on next steps, compliance, and any further legal support you may require.
Tax & Revenue Insights
Common questions clients bring to us — drawn from our tax and revenue practice in Lucknow.
How Is Stamp Duty Calculated on Property in UP?
Stamp duty is calculated on whichever is higher — the declared sale value or the District Magistrate’s notified circle rate — with a concessional flat rate for transfers between blood relatives.
Ask Us About This →What Is the ITAT and Where Is the Lucknow Bench?
The Income Tax Appellate Tribunal is a statutory tribunal under Section 252 of the Income Tax Act, 1961. Its Lucknow Bench hears income tax appeals from Lucknow and most of central and western Uttar Pradesh.
Ask Us About This →Is There a GST Appellate Tribunal in Lucknow Now?
Yes — Uttar Pradesh has been allotted State Benches of the GST Appellate Tribunal based in Lucknow, with circuit benches in Prayagraj and Agra, as the Tribunal is rolled out to finally hear GST appeals.
Ask Us About This →Who Fixes the Circle Rate Used for Stamp Duty?
The circle rate — the government-notified minimum value of land or property for stamp duty purposes — is fixed by the District Magistrate, and undervaluation disputes are referred to the Collector.
Ask Us About This →Facing a Tax or Revenue Dispute?
Speak with our team about your stamp duty, property tax, income tax, or GST matter — practising before the ITAT, GSTAT, and the Allahabad High Court, Lucknow Bench.
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