One Stop Referencer for Assessment & Appeals


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Book Name
One Stop Referencer for Assessment & Appeals
AuthorAmit Kumar Gupta
Edition2nd edn. 2023
SKU: TG-BPG-OSRFAA Categories: , , ,


Discover the ‘One Stop Referencer for Assessment & Appeals‘ by Amit Kumar Gupta. Get a limited-time offer of flat 27% discount and free shipping. This comprehensive 2nd edition, published in 2023 with ISBN 978-93-9416-368-3, consists of 1040 pages. Explore a wide range of topics, including writ petitions, taxation, appeals, and important sections of the Income-tax Act. Enhance your understanding of assessment and appeals with detailed contents and case laws. Don’t miss out on this valuable resource for professionals and enthusiasts alike.


Preface to the Second Edition7
About the Author9
About the Co-Author10
About the book11
Detailed Contents17
Table of Cases37
1Writ Petition in Income-tax Act1
2Overview of Revenue and Capital Expenditure8
3Ignorance of Law is no excuse16
4Doctrine of Natural Justice21
5Waiver of Interest36
6Taxation and Assessment of Dead Person55
7Section 263: Revision of orders prejudicial to revenue64
8Substantial Question of Law82
9Section 241A: “Withholding of Refund in Certain Cases”98
10Deducted TDS not Deposited on Time, You Could be Prosecuted111
11Section 292B: Return of Income, etc., not to be invalid on Certain Grounds127
12‘Contempt of Court’135
13Stay on Demand150
14Right to Appeal to Courts162
15‘Faceless Assessment and Appeals’175
16Section 50C: A Step Forward in Curbing Black Money225
17Appealable Orders Before Commissioner (Appeals)259
18Appeal Procedures to ITAT277
19Section 69: Unexplained investments312
20Section 69A: Unexplained Money, etc.328
21Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account346
22Section 69C: Unexplained Expenditure, etc.358
23Section 69D: Amount Borrowed or Repaid on Hundi374
24Section 115BBE423
25Search under Income-tax Act428
26Admission and Retraction of Statement under Search486
27Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person514
28Section 153B: Time Limit for Completion of Assessment under section 153A533
29Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition537
30Case Laws on section 153A543
31Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money576
32New Procedure of Income Tax Assessments628
33Section 271AAB: Penalty where Search has been Initiated638
34Section 271D651
35Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T664
36Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015674
37Direct Tax Vivad Se Vishwas Act, 2020712
38“Charitable Objects” under Income Tax Act743
39Section 293: Bar of Suits in Civil Courts874
40Income from lease of immovable property – business income or rental income??879
41Whether pass book of bank can be treated as books of accounts of assessee?883
42Section 68 – A Pothole of Bias887
43Specification of Charge of penalty is an important factor while deciding the matters in litigation894
44Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal898
45Whether notice of reassessment could be issued if final assessment order u/s 143(3) read with section 144C is not passed within limitation period?902
46Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer907
47Importance of Judicial discipline in Income Tax Proceedings912
48Absolute power corrupts absolutely918
49Concept of Look out Circular924
50Remand Back930
51Whether CBDT is expected to go deep into the niceties of law before considering application u/s 119(2)(b) of the Income Tax Act 1961?934
52Terms used in Case laws and their meanings939
Appendixe-Appeals Scheme, 2023945

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