Law Relating To Assessment in Search Cases By G.C Das And K. Chandrahas Published by Taxmann 2nd Edition October 2020
Law Relating To Assessment in Search Cases By G.C Das And K. Chandrahas Published by Taxmann 2nd Edition October 2020
- Brand : Taxmann
- Product Code : VBH000220
- Availability : 50
-
Rs1,995.00
- Ex Tax :Rs1,995.00
Law Relating To Assessment in Search Cases
2nd Edition October 2020
Description
The
focus of the book is on assessment in search and seizure cases. Important
concepts and principles, which are relevant not only for search cases but also
in dealing with regular assessments, have also been put together in this book.
This book also deals with the assumption of jurisdiction, retrospective
legislation and judicial precedents.
The
revised edition of this book incorporates a new chapter on ‘Digital Evidence’ in recognition of
growing importance of the subject. The Present Publication, authored by
G.C. Das and K. Chandrahas, is the Second Edition, as amended by the Finance
Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain
Provisions) Act, 2020. The features of this book are as follows:
·
Provides a complete journey of the assessment
proceedings starting from the issue of warrant till levy of penalty
·
Complete description of assessment provisions with the help of supporting judicial pronouncements
·
Comprehensive
digest of all Case Laws relating to search and seizure
·
Subject index to quickly find out the
relevant Case Law
·
Contents of this book are as follows:
o
Warrant of Search – Relevance in
Assessment Proceedings
o
Section 153A – An Overview
o
Initiation of
Proceedings u/s 153A – Jurisdiction Issues
o
Procedure of
Assessment u/s 153A
o
New Claim of
Deduction in Proceedings u/s 153A
o
Use of
Incriminating Evidence
o
Assessment of
Income of ‘Other Persons’ – Section 153C
o
Time Limits
for Completing Search Assessments – Section 153B
o
Application
and Release of Seized Assets – Section 132B
o
Section
115BBE – An Analysis
o
Seizure of
Jewellery – Board’s Instructions and Other Issues
o
Computation
of Undisclosed Income Under Sections 153A & 153C – Miscellaneous Issues
o
Statutory
Presumptions – Section 132(4A) & Section 292C
o
Notings on
Loose Papers – Evidentiary Value
o
Admission
o
Retraction
o
Examination
and Cross-Examination of Witness
o
Principles of
Natural Justice
o
Concealment
Penalties – Then and Now at a Glance
o
Penalty under
Section 271AAA
o
Penalty under
Section 271AAB
o
Penalty under
Section 271AAC
o
Penalty in
Search Cases – Explanation 5A to
Section 271(1)(c)
o
Penalty for
Under-Reporting & Misreporting of Income – Section 270A
o
Recording of
Satisfaction in Penalty Proceedings
o
Immunity from
Penalty & Prosecution – Section 270AA
o
Prosecution
under Section 276C
o
Extrapolation
of Sales
o
Suppression
of Sales – Application of Section 145
o
Bogus Purchases
o
Stock
Verification – Different Aspects
o
Peak Theory
o
Telescoping
o
On-Money
Transaction
o
Share
Application Money and Section 68
o
Penny Stock
Transactions
o
Human
Probability Theory
o
Real Income
Theory
o
Mutuality
Principle
o
Piercing
Corporate Veil
o
Prospective
and Retrospective Legislation
o
Doctrine of
Promissory Estoppel
o
Doctrine of
Legitimate Expectation
o
Legal Fiction
o
Assumption of
Jurisdiction
o
Legal
Precedent
o
Digital
Evidence
The focus of the book is on assessment in search and seizure cases. Important concepts and principles, which are relevant not only for search cases but also in dealing with regular assessments, have also been put together in this book. This book also deals with the assumption of jurisdiction, retrospective legislation and judicial precedents.
The revised edition of this book incorporates a new chapter on ‘Digital Evidence’ in recognition of growing importance of the subject. The Present Publication, authored by G.C. Das and K. Chandrahas, is the Second Edition, as amended by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The features of this book are as follows:
· Provides a complete journey of the assessment proceedings starting from the issue of warrant till levy of penalty
· Complete description of assessment provisions with the help of supporting judicial pronouncements
· Comprehensive digest of all Case Laws relating to search and seizure
· Subject index to quickly find out the relevant Case Law
· Contents of this book are as follows:
o Warrant of Search – Relevance in Assessment Proceedings
o Section 153A – An Overview
o Initiation of Proceedings u/s 153A – Jurisdiction Issues
o Procedure of Assessment u/s 153A
o New Claim of Deduction in Proceedings u/s 153A
o Use of Incriminating Evidence
o Assessment of Income of ‘Other Persons’ – Section 153C
o Time Limits for Completing Search Assessments – Section 153B
o Application and Release of Seized Assets – Section 132B
o Section 115BBE – An Analysis
o Seizure of Jewellery – Board’s Instructions and Other Issues
o Computation of Undisclosed Income Under Sections 153A & 153C – Miscellaneous Issues
o Statutory Presumptions – Section 132(4A) & Section 292C
o Notings on Loose Papers – Evidentiary Value
o Admission
o Retraction
o Examination and Cross-Examination of Witness
o Principles of Natural Justice
o Concealment Penalties – Then and Now at a Glance
o Penalty under Section 271AAA
o Penalty under Section 271AAB
o Penalty under Section 271AAC
o Penalty in Search Cases – Explanation 5A to Section 271(1)(c)
o Penalty for Under-Reporting & Misreporting of Income – Section 270A
o Recording of Satisfaction in Penalty Proceedings
o Immunity from Penalty & Prosecution – Section 270AA
o Prosecution under Section 276C
o Extrapolation of Sales
o Suppression of Sales – Application of Section 145
o Bogus Purchases
o Stock Verification – Different Aspects
o Peak Theory
o Telescoping
o On-Money Transaction
o Share Application Money and Section 68
o Penny Stock Transactions
o Human Probability Theory
o Real Income Theory
o Mutuality Principle
o Piercing Corporate Veil
o Prospective and Retrospective Legislation
o Doctrine of Promissory Estoppel
o Doctrine of Legitimate Expectation
o Legal Fiction
o Assumption of Jurisdiction
o Legal Precedent
o Digital Evidence
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