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One Stop Referencer for Assessment & Appeals
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| Book Name |
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|---|---|---|
| Author | Dr. Amit Kumar Gupta | |
| Edition | 3rd edn. 2025 | |
| ISBN | 978-93-4808-007-3 | |
| Publisher | Bharat Publisher | |
| Pages | 1120 |
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Description
Discover the ‘One Stop Referencer for Assessment & Appeals‘ by Dr. Amit Kumar Gupta Published by Bharat Publisher. Get a limited-time offer of flat 25% discount and free shipping. This comprehensive 3rd edition, published in 2025 with ISBN 978-93-4808-007-3, consists of 1120 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.
CONTENTS AT A GLANCE
| Chapter | Title | Page |
|---|---|---|
| Bharat | 5 | |
| Preface to the Third Edition | 7 | |
| About the Author | 9 | |
| About the book | 11 | |
| Detailed Contents | 17 | |
| Table of Cases | 37 | |
| 1 | Writ Petition in Income-tax Act | 1 |
| 2 | Overview of Revenue and Capital Expenditure | 8 |
| 3 | Ignorance of Law is no excuse | 16 |
| 4 | Doctrine of Natural Justice | 21 |
| 5 | Waiver of Interest | 36 |
| 6 | Taxation and Assessment of Dead Person | 55 |
| 7 | Section 263: Revision of orders prejudicial to revenue | 64 |
| 8 | Substantial Question of Law | 82 |
| 9 | Section 241A: “Withholding of Refund in Certain Cases” | 98 |
| 10 | Deducted TDS not Deposited on Time, You Could be Prosecuted | 111 |
| 11 | Section 292B: Return of Income, etc., not to be invalid on Certain Grounds | 128 |
| 12 | ‘Contempt of Court’ | 138 |
| 13 | Stay on Demand | 154 |
| 14 | Right to Appeal to Courts | 167 |
| 15 | ‘Faceless Assessment and Appeals’ | 186 |
| 16 | Section 50C: A Step Forward in Curbing Black Money | 243 |
| 17 | Appealable Orders Before Commissioner (Appeals) | 280 |
| 18 | Appeal Procedures to ITAT | 299 |
| 19 | Section 69: Unexplained investments | 335 |
| 20 | Section 69A: Unexplained Money, etc. | 352 |
| 21 | Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account | 372 |
| 22 | Section 69C: Unexplained Expenditure, etc. | 385 |
| 23 | Section 69D: Amount Borrowed or Repaid on Hundi | 403 |
| 24 | Section 115BBE | 453 |
| 25 | Search under Income-tax Act | 460 |
| 26 | Admission and Retraction of Statement under Search | 520 |
| 27 | Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person | 550 |
| 28 | Section 153B: Time Limit for Completion of Assessment under section 153A | 571 |
| 29 | Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition | 576 |
| 30 | Case Laws on section 153A | 584 |
| 31 | Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money | 618 |
| 32 | New Procedure of Income Tax Assessments | 673 |
| 33 | Section 271AAB: Penalty where Search has been Initiated | 689 |
| 34 | Section 271D | 703 |
| 35 | Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T | 718 |
| 36 | Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | 729 |
| 37 | Direct Tax Vivad Se Vishwas Act, 2020 | 769 |
| 38 | Direct Tax Vivad Se Vishwas Scheme 2024 | 802 |
| 39 | “Charitable Objects” under Income Tax Act | 829 |
| 40 | Section 293: Bar of Suits in Civil Courts | 862 |
| 41 | Income from lease of immovable property – business income or rental income?? | 967 |
| 42 | Whether pass book of bank can be treated as books of accounts of assessee? | 971 |
| 43 | Section 68 – A Pothole of Bias | 974 |
| 44 | Specification of Charge of penalty is an important factor while deciding the matters in litigation | 981 |
| 45 | Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal | 985 |
| 46 | Whether notice of reassessment could be issued if final assessment order u/s 143(3) read with section 144C is not passed within limitation period? | 989 |
| 47 | Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer | 994 |
| 48 | Importance of Judicial discipline in Income Tax Proceedings | 999 |
| 49 | Absolute power corrupts absolutely | 1005 |
| 50 | Concept of Look out Circular | 1011 |
| 51 | Remand Back | 1016 |
| 52 | Whether 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? | 1020 |
| 53 | Terms used in Case laws and their meanings | 1024 |
| Appendix | e-Appeals Scheme, 2023 | 1029 |
Additional information
| Publisher | Bharat |
|---|
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