Description
Taxmann Publications Law Relating To Search & Seizure With Assessment Of Search Cases - As Amended By Finance Act 2017 by Raj K Agarwal Rakesh Gupta
A COMPREHENSIVE COMMENTARY ON LAW RELATING TOSEARCH AND SEIZURE AND ASSESSMENT OF SEARCH CASES
An indepth analysis of various provisions of law relating to Search and Seizure as well as assessment of search cases with the help of plethora of judgments of Supreme Court/High Courts as well as orders of ITAT.
Some of the Topics comprehensively dealt with are as under :
Circumstances when search can be initiated
Authorization of Search
Validity of Search
Actual Conduct of Search Operations
Seizure of books of account, documents and assets
Restraint Order
Recording of Statement
Presumption under section 132(4A)
Assessment in case of search or requisition
Handling of assessment in search cases
Penalties and Prosecution in search cases
Application to Settlement Commission in search cases
Precautions before facing search action
Also incorporating :
Frequently asked questions
Significant check lists on various issues relating to handling of search and assessment of search cases
Reckoner of Leading Case Laws on Search & Seizure