One Stop Referencer for Assessments Appeals Amit Kumar Gupta

One Stop Referencer for Assessments Appeals Amit Kumar Gupta

Contents

Chapter 1 Writ Petition in Income-tax Act

Chapter 2Overview of Revenue and Capital Expenditure

Chapter 3Ignorance of Law is no excuse

Chapter 4Doctrine of Natural Justice

Chapter 5Waiver of Interest

Chapter 6Taxation and Assessment of Dead Person

Chapter 7Section 263: Revision of orders prejudicial to revenue

Chapter 8Substantial Question of Law

Chapter 9Section 241A: “Withholding of Refund in Certain Cases”

Chapter 10Deducted TDS not Deposited on Time, You Could be Prosecuted

Chapter 11Section 292B: Return of Income, etc., not to be invalid on Certain Grounds

Chapter 12‘Contempt of Court’

Chapter 13Stay on Demand

Chapter 14Right to Appeal to Courts

Chapter 15‘Faceless Assessment and Appeals’

Chapter 16Section 50C: A Step Forward in Curbing Black Money

Chapter 17Appealable Orders Before Commissioner (Appeals)

Chapter 18Appeal Procedures to ITAT

Chapter 19Section 69: Unexplained investments

Chapter 20Section 69A: Unexplained Money, etc.

Chapter 21Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account

Chapter 22Section 69C: Unexplained Expenditure, etc.

Chapter 23Section 69D: Amount Borrowed or Repaid on Hundi

Chapter 24Section 115BBE

Chapter 25Search under Income-tax Act

Chapter 26Admission and Retraction of Statement under Search

Chapter 27Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person

Chapter 28Section 153B: Time Limit for Completion of Assessment under section 153A

Chapter 29Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition

Chapter 30Case Laws on section 153A

Chapter 31Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money

Chapter 32New Procedure of Income Tax Assessments

Chapter 33Section 271AAB: Penalty where Search has been Initiated

Chapter 34Section 271D

Chapter 35Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T

Chapter 36Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter 37Direct Tax Vivad Se Vishwas Act, 2020

Chapter 38“Charitable Objects” under Income Tax Act

Chapter 39Section 293: Bar of Suits in Civil Courts

Chapter 40Income from lease of immovable property –business income or rental income??

Chapter 41Whether pass book of bank can be treated as books of accounts of assessee?

Chapter 42Section 68 – A Pothole of Bias

Chapter 43Specification of Charge of penalty is an important factor while deciding the matters in litigation

Chapter 44Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal

Chapter 45Whether notice of reassessment could be issued if final assessment order u/s 143(3) read with section 144C is not passed within limitation period?

Chapter 46Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer

Chapter 47Importance of Judicial discipline in Income Tax Proceedings

Chapter 48Absolute power corrupts absolutely

Chapter 49 Concept of Look out Circular

Chapter 50Remand Back

Chapter 51Whether 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?

Chapter 52Terms used in Case laws and their meanings

Appendix e-Appeals Scheme, 2023

Weight 1.59 kg
bookauthor

Amit Kumar Gupta

binding

Paper back

edition

2nd Edition June 2023

hsn

49011010

isbn

9789394163683

language

English

publisher

Bharat Law House

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