Articles by CA.Mohit Gupta

Income Tax Search & Seizure: Incriminating Material & Undisclosed Income

Posted by CA.Mohit Gupta 12 November 2021 1877 Views

Understand Income Tax search and seizure powers. Learn about lawful grounds for authorisation, finding incriminating material, and uncovering undisclosed income.

Income Tax Search & Seizure: Irregularity vs Illegality

Posted by CA.Mohit Gupta 21 March 2022 2770 Views

Understand the difference between procedural irregularities and illegalities in income tax searches and seizures. Learn how courts view these issues.

Income Tax Search & Seizure: New Assessment Rules Explained

Posted by CA.Mohit Gupta 12 July 2021 4342 Views

Understand the Finance Act 2021's impact on income tax search & seizure assessments. Discover new procedures & implications for taxpayers.

Section 132(4) IT Act: Importance & Retraction of Statements

Posted by CA.Mohit Gupta 26 May 2021 13272 Views

Understand the critical importance of statements recorded under Section 132(4) of the IT Act 1961 during search and seizure. Learn about retraction.

Dumb Documents in IT Search: What You Need to Know

Posted by CA.Mohit Gupta 27 February 2021 2291 Views

Understand 'dumb documents' seized in IT search actions. Learn why they often lack tax liability without corroborating evidence. Get the facts.

Finance Bill 2021: IT Search, Seizure & Settlement Changes

Posted by CA.Mohit Gupta 03 February 2021 6775 Views

Discover key changes in the Finance Bill 2021 regarding Income Tax search, seizure assessments, and the Settlement Commission. Learn about new procedures and their impact.

Undisclosed Jewellery Seizure: Legal Guidelines & Assessment

Posted by CA.Mohit Gupta 09 January 2021 2088 Views

Understand the rules on seizing undisclosed jewellery during income tax searches. Learn about CBDT guidelines and court rulings on explained vs. unexplained investments.

Income Tax Search, Seizure & Settlement Commission Explained

Posted by CA.Mohit Gupta 30 December 2020 6529 Views

Understand the interplay between income tax search/seizure and the Settlement Commission. Learn when you can apply for settlement and how jurisdiction shifts.