Articles by CA.Mohit Gupta

Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox

Posted by CA.Mohit Gupta 03 November 2020 6246 Views

Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox

Key observations of the Performance Audit report on Income Tax Search and Seizure Assessments

Posted by CA.Mohit Gupta 27 October 2020 3166 Views

Summary of key findings and recommendations in the CAG’s performance audit report on income tax search and seizure assessments (Report no.14 of 2020)

Search and Seizure under Income Tax

Posted by CA.Mohit Gupta 13 August 2020 7232 Views

Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961

Bar on Subsequent Application to Income Tax Settlement Commission

Posted by CA.Mohit Gupta 15 June 2020 1467 Views

Bar on Subsequent Application to Income Tax Settlement Commission: Conflict between Legislative Intention and Judicial View

Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961

Posted by CA.Mohit Gupta 09 June 2020 3290 Views

Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961

Rationalisation of Income Tax Search and Seizure

Posted by CA.Mohit Gupta 23 February 2017 7046 Views

Rationalisation of Income Tax Search and Seizure provisions under The Income Tax Act'1961

Budget: Giving a much needed fillip to Startups

Posted by CA.Mohit Gupta 03 March 2016 4346 Views

GIVING A MUCH NEEDED FILLIP TO THE �START UPS�The much awaited Union Budget 2016 has finally been unveiled by the Hon'ble finance minister,expatiating on a series of policy initiatives and schemes that aim at encouraging startups an