Description
Taxmann Publications Law Relating To Search & Seizure with New Assessment Scheme 8th Edition 2022 by Raj K Agarwal and Rakesh Gupta
This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts.
This book will help practising tax consultants, taxpayers, academicians, and tax administrators.
The Present Publication is the 8th Edition, authored by Dr Raj K. Agarwal & Dr Rakesh Gupta. This book is updated by the Finance Act, 2022 with the following noteworthy features:
[Solutions to Practical Issues] in the form of:
Frequently Asked Questions (FAQs)
Gist of Landmark Judgements of various courts
Significant Checklists on various issues relating to the handling of Search & assessment of search cases
[Balanced View on Controversial Issues via Landmark Judgements (updated till March 2022)] from the point of view of taxpayers & the department
[Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future
The contents of the book are as follows:
Search and Seizure – Nature of Provisions
Circumstances when Search can be Initiated
Authorisation of Search
Validity of Search – Writ Jurisdiction
Actual Conduct of Search Operations
Seizure of Books of Accounts, Documents and Assets
Restraint Order – Section 132(3) and Section 132(8A)
Recording of Statement – Section 132(4)
Presumption under Section 132(4A) & 292C
Sections 132(8)/132(10)/132(9)/132(9A) to 9(D) & 132B
Requisition under Section 132A
New Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021
Assessment of Search Cases under Section 153A/153C
Handing of Assessment in Search Cases
Attraction of Wealth Tax in Search Cases
Penalties and Prosecution in Search Cases
Application to Settlement Commission in Search Cases
Precautions before Facing Search Action
About the author
Raj K. Agarwal
Dr Raj K. Agarwal has been meritorious throughout his academic career. He has done M.Com, LL.B. and PhD. He is a Fellow member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. Having practised as Chartered Accountant for more than 25 years as a senior partner in M/s. Rakesh Raj & Associates, presently, he is practising as an advocate at Delhi High Court. He has broad experience in handling Income Tax search cases and has poured his practical experience into the form of this well-researched book. He has been associated with the academic activities of the Institute of Chartered Accountants of India, representing various committees of the Institute and with the Institute of Company Secretaries of India representing its Northern India Regional Council as Chairman in the year 2003. He has contributed articles and addressed various income tax, accounting, and auditing seminars.
Rakesh Gupta
Dr Rakesh Gupta is a law graduate and Fellow Member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. He has done a PhD. He was awarded the gold medal in the LL.B. examination by the University. He and Dr Raj started practising as a chartered accountant in 1984 in the firm M/s. Rakesh Raj & Associates. He was selected as a Member of the Income Tax Appellate Tribunal in 2000. Afterwards, he resigned from the service and started practising as an advocate as a senior partner of M/s. RRA TaxIndia at Delhi representing income-tax cases before various High Courts and before the Supreme Court of India. He is a prolific speaker and has contributed to the profession by addressing various seminars regularly on legal and practical topics relating to Income Tax. He has contributed articles in various professional magazines, wrote columns in newspapers and made appearances on T.V. channels.