ADV. PRIYANSHI MAYUR DESAI
Advocate at Bombay High Court
Scope of service
Under Income-tax Act, 1961
1. CIT (Appeals)
a. Filing of Form 35
b. Drafting of Statement of Facts and Grounds of Appeal
c. Undertaking research and drafting of written submissions
d. Appearance before Appellate Authority through video conferencing
2. ITAT- income tax appeals before Tribunal,
a. Filing of appeal memo and Form 36 before Registrar, ITAT
b. Undertaking research and drafting of legal note and fact note
c. Appearance before Tribunal
a. Drafting of appeal and writ petition
b. Lodging of appeal and writ petition to High Court
c. Serving of appeal and writ petition to High Court
d. Appearance before HC
Internship Experience
DHJ Legal, New Marine Lines, Mumbai November 2022 to July, 2023
• Undertook research of case laws in respect of provisions of Income-tax Act, 1961 involved in income tax appeals before ITAT.
• Preparation of legal note and synopsis to be submitted before ITAT
• Appeared before the members of the ITAT along with the senior at the time of hearing of income tax appeals.
• Drafting of written submissions in respect of appeals before CIT(Appeals)
• Drafting of Writ Petitions presented before the High Court of Bombay
• Mentioning of praecipes before High Court of Bombay
• Taking interim stay for the operation of notice and order under reassessment scheme challenged in the writ petition.
Chambers of Adv. Vipul Joshi, New Marine Lines, Mumbai December 2021 – February 2022
• Undertook research of case laws in respect of provisions of Income-tax Act, 1961 involved in income tax appeals before ITAT.
• Finalization of facts and preparation of fact note and legal note in respect of income tax appeals before ITAT.
• Preparation of paper book in respect of income tax appeals before ITAT.
• Appeared before the members of the ITAT along with the senior at the time of hearing of income tax appeals.
• Drafting of opinions in respect of diverse issues of Income-tax Act, 1961 put forward by the client.
PM Legal, Vapi August 2021 – November 2021
• Appeals before CIT (Appeals) under Income-tax Act, 1961
• Filling of Form 35, finalization of facts and preparation of paper book
• Drafting of written submission.
• Drafted written submission in respect of appeals before Commissioner (Appeals) under GST Laws regarding following matters
• Against the Order of Cancellation of Registration
• Against the Order of Penalty levied for detention of goods and conveyance
• Against the Order of Rejection of Refund
• Drafted written submission in respect of appeal before First Appellate Authority under Chapter V of Finance Act,1994 regarding demand and recovery of service tax
• Drafted written submission in respect of appeal before First Appellate Authority under Central Excise Act,1944 regarding demand and recovery of CENVAT credit claimed in respect of basic excise duty
• Drafted Anticipatory Bail Application under VAT Laws
• Assisted the senior in drafting a complaint under Section 138 of Negotiable Instruments Act, 1881 for dishonor of cheque and in appearing before Judicial Magistrate
• Researched the judicial precedents on important provisions of Income Tax Act, 1961.
• Kinds of research engines used:
• Manupatra
• Taxmann
• Tax Management India
• Keeping a track of judicial precedents reported on important provisions of Income Tax Act
Sandeep Paliwal & Associates, Vapi (Chartered Accountant Firm) March 2016 to March 2019
• Filing of income tax returns
• Conducting tax audit u/s 44AB of Income Tax Act,1961 for manufacturing firms, retailers, service organizations, partnership firms and sole proprietorship. Actively participated in following stages of tax audit
✓ Scrutinization of books of accounts
✓ Raising and solving audit queries
✓ Finalization of financial statements
✓Preparation and uploading of FORM 3CB and 3CD
• Preparation of write-ups on amendments made to Income Tax Act,1961 through Finance Bills for the clients
• Advised clients on various matters of Income Tax
Education
LL.B. (Shah Khimchandbhai Muljibhai Law College, Valsad, Gujarat - Affiliated to Veer Narmad South Gujarat University)
Scored 6.33 CGPA out of 10 CGPA
Cleared CA Final Group 2
Achieved an exemption in following papers of Chartered Accountancy Course
• Scored 61 in Paper 3 – Cost Accounting and Financial Management of IPCC Group 1
• Scored 64 in Paper 4 – Taxation of IPCC of Group 1
• Scored 74 in Paper 5 – Advanced Accountancy of IPCC of Group 2
• Scored 63 in Paper 8 – Indirect Taxation, Custom and Foreign Trade Policy of CA Final
Group 2
B.Com. (Swargeeya Sanjibhai Rupajibhai Memorial Trusts Arts, Commerce & Science College, Silvassa - Affiliated to Savitribai Phule Pune University)
Secured 68%
Shree Swaminarayan Gurukul Chala, Vapi, Gujarat - Affiliated to the CBSE Board
Higher Senior Secondary (Class XII);
Percentage: 86%
Shree Swaminarayan Gurukul Chala, Vapi, Gujarat - Affiliated to the CBSE Board
Senior Secondary (Class X);
CGPA: 8.4
Publications
1) Article on “Rule of Ejusdem Generis from the perspective of interpretation of Income-tax laws” in the journal of All India Federation of Tax Practitioners for the month of October, 2022
2) Article on “Appeals” in the journal of The Chamber of Tax Consultants for the month of February, 2023.
10) Contributed an article titled “Rule of Ejusdem Generis from the perspective of interpretation of Income-Tax Laws” in the souvenir of National Tax Conference held at Devbhoomi Dwarka, Gujarat on 1st and 2nd October, 2022 which was organized by All India Federation of Tax Practitioners (West Zone) jointly with National Association of Tax Professionals (West Zone) and in association with the Gujarat States Tax Bar Association, Jamnagar Branch of WIRC of ICAI, Jamnagar Tax Consultants Association etc.
Areas of Interest
Direct and Indirect Tax Litigation and Advisory
Commentaries referred
1) Sampath Iyengar's Law of Income Tax
2) Chaturvedi and Pithisaria’s Income Tax Law
Objective - To become a successful litigant and a trustworthy legal advisor in the field of taxation.
Awards
Was awarded with 2nd prize at Elocution competition held by Vapi Branch of WICASA of WIRC of ICAI (Institute of Chartered Accountant of India) on 27th March 2017. Spoke on “Effects of Demonetization on Banking Sector”
Study Course
1) Attended 5th Study Course on Interpretation Taxing Statutes conducted by the Chamber of Tax Consultants on 9th, 15th & 16th April, 2022
2) Attended 45th Residential Refresher Course on Direct Taxes conducted by the Chamber of Tax Consultants at The Zuri White Sands, Goa from 9th to 12th June, 2022. Participated as group leader in the group discussion on the paper “Provisions of Re-assessment” presented by Senior Advocate Tushar Hemani under the mentorship of CA. Shailesh Bandi.
3) Attended Intensive Study Group (Direct Tax) conducted by the Chamber of Tax Consultants on 21st July 2022.
Topic - Recent Cases Laws relating to the New Reassessment Regime
Issues & Propositions relating to the New Reassessment Regime
Speaker – Adv. Devendra Jain
4) Attended 46th Residential Refresher Course on Direct Taxes conducted by the Chamber of Tax Consultants at The Sheraton Grand Palace, Indore from 2nd to 5th March, 2023. Participated as group leader in the group discussion on the paper “Legality of cash transactions” presented by CA Ketan Vajani under the mentorship of CA. Kishor Phadke.
Membership
1) Admitted as the member of the Study Circle & Study Group Committee of the Chamber of Tax Consultants for the year 2022-23 and 2023-24
a. Delivered a short 10 minutes presentation on “Doctrine of Ejusdem Generis” in the Study Group Meeting on Recent Judgment under Direct Taxes held on 18th August, 2022. Speaker – Mr. Ajay Singh, Advocate.
b. Delivered a short 10 minutes presentation on “Expressio unius est exclusio alterius” in the Study Group Meeting on Recent Judgment under Direct Taxes held on 13th April, 2023. Speaker – Mr. Vipul Joshi, Advocate
2) Admitted as the member of Residential Refresher Course Committee of the Chamber of Tax Consultants for the year 2023-24.
3) Admitted as member of Journal Committee of All India Federation of Tax Practitioners.
Personal Information
Name – Priyanshi Mayur Desai
Address – 23, VK-1 Forjet Hills, Opposite Bhatia Hosipital, Tardeo, Mumbai, Maharashtra, 400007
Mobile No. – 9662724189
Date of Birth – 14.09.1996
Marital Status - Unmarried
Languages Known – English, Hindi, Gujarati
I, Priyanshi Mayur Desai, hereby certify that the information contained herein is true and correct to the best of my knowledge, information and belief.
Date: 08.08.2023