One Stop Referencer for Assessments & Appeals

by CA Amit Kumar Gupta

DETAILED CONTENTS

Bharat?	5td>
Preface to the Third Edition	7td>
About the Author	9td>
About the book	11td>
Detailed Contents	17td>
Table of Cases	37td>
Chapter 1 Writ Petition in Income-tax Act	1
Chapter 2 Overview of Revenue and Capital Expenditure	8
Chapter 3 Ignorance of Law is no excuse	16
Chapter 4 Doctrine of Natural Justice	21
Chapter 5 Waiver of Interest	36
Chapter 6 Taxation and Assessment of Dead Person	55
Chapter 7 Section 263: Revision of orders prejudicial to revenue	64
Chapter 8 Substantial Question of Law	82
Chapter 9 Section 241A: “Withholding of Refund in Certain Cases�	98
Chapter 10 Deducted TDS not Deposited on Time, You Could be Prosecuted	111
Chapter 11 Section 292B: Return of Income, etc., not to be invalid on Certain Grounds	128
Chapter 12 ‘Contempt of Court’	138
Chapter 13 Stay on Demand	154
Chapter 14 Right to Appeal to Courts	167
Chapter 15 ‘Faceless Assessment and Appeals’	186
Chapter 16 Section 50C: A Step Forward in Curbing Black Money	243
Chapter 17 Appealable Orders Before Commissioner (Appeals)	280
Chapter 18 Appeal Procedures to ITAT	299
Chapter 19 Section 69: Unexplained investments	335
Chapter 20 Section 69A: Unexplained Money, etc.	352
Chapter 21 Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account	372
Chapter 22 Section 69C: Unexplained Expenditure, etc.	385
Chapter 23 Section 69D: Amount Borrowed or Repaid on Hundi	403
Chapter 24 Section 115BBE	453
Chapter 25 Search under Income-tax Act	460
Chapter 26 Admission and Retraction of Statement under Search	520
Chapter 27 Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person	550
Chapter 28 Section 153B: Time Limit for Completion of Assessment under section 153A	571
Chapter 29 Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition	576
Chapter 30 Case Laws on section 153A	584
Chapter 31 Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money	618
Chapter 32 New Procedure of Income Tax Assessments	673
Chapter 33 Section 271AAB: Penalty where Search has been Initiated	689
Chapter 34 Section 271D	703
Chapter 35 Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T	718
Chapter 36 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015	729
Chapter 37 Direct Tax Vivad Se Vishwas Act, 2020	769
Chapter 38 Direct Tax Vivad Se Vishwas Scheme 2024	802
Chapter 39 “Charitable Objects� under Income Tax Act	829
Chapter 40 Section 293: Bar of Suits in Civil Courts	962
Chapter 41 Income from lease of immovable property–business income or rental income?	967
Chapter 42 Whether pass book of bank can be treated as books of accounts of assessee?	971
Chapter 43 Section 68 - A Pothole of Bias	974
Chapter 44 Specification of Charge of penalty is an important factor while deciding the matters in litigation	981
Chapter 45 Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal	985
Chapter 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
Chapter 47 Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer	994
Chapter 48 Importance of Judicial discipline in Income Tax Proceedings	999
Chapter 49 Absolute power corrupts absolutely	1005
Chapter 50 Concept of Look out Circular	1011
Chapter 51 Remand Back	1016
Chapter 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
Chapter 53 Terms used in Case laws and their meanings	1024
Appendix e-Appeals Scheme, 2023	1029