This book is an easy reference and how to do guide for handling prosecution matters
under the Income-tax Act, 1961 and GST Laws. This book would be of immense help to
Chartered Accountants and other tax practitioners who generally do not practice before
the trial courts. It covers the journey of prosecution provisions and how it evolved over a
period of time.
“This is very timely and much needed guidance for practitioners, inhouse counsels and
students alike. Gagan does a great job in tracing the legislative history, judicial
precedents and applicable statutes in relation to tax prosecution in a lucid manner.”
Tax Director- Xerox Corp, USA
“To write about a complicated subject like prosecution under income tax law, that too in
a clear, lucid and authoritative manner, in itself is an achievement. It is indeed
heartening to see the seamless manner in which this complex web of Criminal
Procedure Code and Incometax Act, 1961 has been emancipated by the author.”
Ex-IRS & Joint Secretary (TPL) CBDT, Ministry of Finance, New Delhi
“The book demystifies in clear simple language a complex piece of domestic legislation
all ably put in spotlight.”
Direct Tax (GM), Maruti Suzuki Inida Limited.
Gagan Kumar is a commerce graduate from Delhi University, a member of Bar Council
of Delhi and a fellow member of Institute of Chartered Accountants of India.
Prior to setting up Krishnomics Legal, Gagan was Principal Associate with one of the
prominent law firm of India and has also worked with large accounting firms. He has
extensive experience in litigation and advisory aspects of the tax practice. He has
successfully represented various corporates before the Hon’ble Supreme Court, High
Court, Income Tax Appellate Tribunal (‘ITAT’), Central Excise and Service Tax Appellate
Tribunal (‘CESTAT’) and Commissioner of Income Tax (Appeals).