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Taxmann’s Law Relating to Assessment in Search by GC Das & K Chandrahas Edition 2020


Taxmann’s Law Relating to Assessment in Search by GC Das & K Chandrahas Edition 2020

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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:
Warrant of Search – Relevance in Assessment Proceedings
Section 153A – An Overview
Initiation of Proceedings u/s 153A – Jurisdiction Issues
Procedure of Assessment u/s 153A
New Claim of Deduction in Proceedings u/s 153A
Use of Incriminating Evidence
Assessment of Income of ‘Other Persons’ – Section 153C
Time Limits for Completing Search Assessments – Section 153B
Application and Release of Seized Assets – Section 132B
Section 115BBE – An Analysis
Seizure of Jewellery – Board’s Instructions and Other Issues
Computation of Undisclosed Income Under Sections 153A & 153C – Miscellaneous Issues
Statutory Presumptions – Section 132(4A) & Section 292C
Notings on Loose Papers – Evidentiary Value
Examination and Cross-Examination of Witness
Principles of Natural Justice
Concealment Penalties – Then and Now at a Glance
Penalty under Section 271AAA
Penalty under Section 271AAB
Penalty under Section 271AAC
Penalty in Search Cases – Explanation 5A to Section 271(1)(c)
Penalty for Under-Reporting & Misreporting of Income – Section 270A
Recording of Satisfaction in Penalty Proceedings
Immunity from Penalty & Prosecution – Section 270AA
Prosecution under Section 276C
Extrapolation of Sales
Suppression of Sales – Application of Section 145
Bogus Purchases
Stock Verification – Different Aspects
Peak Theory
On-Money Transaction
Share Application Money and Section 68
Penny Stock Transactions
Human Probability Theory
Real Income Theory
Mutuality Principle
Piercing Corporate Veil
Prospective and Retrospective Legislation
Doctrine of Promissory Estoppel
Doctrine of Legitimate Expectation
Legal Fiction
Assumption of Jurisdiction
Legal Precedent
Digital Evidence