Articles by CA.Mohit Gupta
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Income Tax Search & Seizure: Incriminating Material & Undisclosed Income
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
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
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
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
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
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
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
Understand the interplay between income tax search/seizure and the Settlement Commission. Learn when you can apply for settlement and how jurisdiction shifts.
Seized Assets & Tax Liability: Can They Offset Each Other?
Discover if assets seized during an Income Tax search can be applied towards your self-assessment tax liability. Learn the rules and implications.
Income Tax Search: Extrapolation Technique Misused?
Discover why the 'extrapolation technique' in income tax search assessments isn't universally applied and when it's inappropriate. Learn your rights.
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