One Stop Referencer for Assessments & Appeals
- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-90854-79-0
- No.of Pages: 841
The book has been written in a very simple and intelligible manner to help the Income Tax Professionals and Assessees over various issues raised by the Income Tax department from time to time during Income Tax Litigation. The author has also dealt with, in details, the provisions of filing Income Tax Appeals before CIT(A) and Income Tax Appellate Tribunal. The matters referred in the book are illustrated in detail with the help of important and relevant judicial pronouncements by various Tribunals, High Courts and Supreme Court. The book also includes draft specimen of detailed replies to most common assessments under Income Tax such as Income Escaping Assessment and Income Tax Assessment under Search and Seizure of the Act. This book also contains a chapter on the New Assessment procedures under Income Tax Act introduced by the Finance Act, 2021.
Recently, the government has announced the detailed scheme of Faceless Assessment and Faceless Appeals, hence, the importance of proper and strong pleadings along with the relevant case laws has increased tremendously. The book explains the provisions of income tax in a straight forward language so that even the taxpayer can easily understand the relevant provisions and steps to be followed and also explain the consequences and penalties in case of defaults and also provide the guidance in case of any defaults on the part of taxpayer. Chapters on the burning topics such as Section 50C, Appeal to Courts, Waiver of Interest, Black Money Act, Unexplained Investments, Unexplained Money, Contempt of Court etc. have been included along with detailed discussion over their scope, applicability and Constitutional validity. The topics have been illustrated in the light of explanation and interpretation of law of the respective Sections by various judiciaries.
Advocate Amit Kumar Gupta, proprietor of Amit R Gupta & Associates, is a Chartered Accountant and renowned Lawyer. He has practiced as a Chartered Accountant for over a decade and having diverse industries experience in all areas of Income tax Litigation, Taxation and Audits and now he is practicing as an advocate of High Court. His strength lies in his deep analysis of facts in each case that enables him to handle the income tax cases of any size and complexity.
He is a member of “All India Federation of Tax Practitioners”. He is also the member of ITAT Bar Council. He represents a diverse client base before first level appeals and second level appeals in income tax. Over the years, he has built a reputation by providing high-quality work, a positive outlook, and the highest standards of service and ethics.
He had been interviewed at various renowned forums like Zee Cafe HD etc. to express his views on income tax issues. He is a guest speaker at various study circles and also at various other forums. Also, he has contributed many write ups over various sections of Income-tax Act which have been published at various renowned forums such as Income Tax Reports, Tax Guru, Tax Management, NIRC Member’s Journal etc. He also owns a you tube channel named as Advocate Amit Kumar Gupta which has more than 200 videos on his analysis and explanations on Landmark judgments and other important judgments under income tax. He is also a very social person and member of various prestigious clubs in Delhi.
His email address is amitkrg246@yahoo.com.
Davinder Singh, proprietor of Davinder H Singh & Company, is a Chartered Accountant and an Insolvency Professional. He has been practicing as a Chartered Accountant for almost two decades now and having diverse industries experience in all areas of Direct and Indirect Taxation. At present, although he is exclusively specialising in the field of GST but owing to his past experience in Income Tax and relevancy to the topics covered in this book, he has immensely helped in the completion of this book.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-90854-79-0
- No.of Pages: 841
The book has been written in a very simple and intelligible manner to help the Income Tax Professionals and Assessees over various issues raised by the Income Tax department from time to time during Income Tax Litigation. The author has also dealt with, in details, the provisions of filing Income Tax Appeals before CIT(A) and Income Tax Appellate Tribunal. The matters referred in the book are illustrated in detail with the help of important and relevant judicial pronouncements by various Tribunals, High Courts and Supreme Court. The book also includes draft specimen of detailed replies to most common assessments under Income Tax such as Income Escaping Assessment and Income Tax Assessment under Search and Seizure of the Act. This book also contains a chapter on the New Assessment procedures under Income Tax Act introduced by the Finance Act, 2021.
Recently, the government has announced the detailed scheme of Faceless Assessment and Faceless Appeals, hence, the importance of proper and strong pleadings along with the relevant case laws has increased tremendously. The book explains the provisions of income tax in a straight forward language so that even the taxpayer can easily understand the relevant provisions and steps to be followed and also explain the consequences and penalties in case of defaults and also provide the guidance in case of any defaults on the part of taxpayer. Chapters on the burning topics such as Section 50C, Appeal to Courts, Waiver of Interest, Black Money Act, Unexplained Investments, Unexplained Money, Contempt of Court etc. have been included along with detailed discussion over their scope, applicability and Constitutional validity. The topics have been illustrated in the light of explanation and interpretation of law of the respective Sections by various judiciaries.
Advocate Amit Kumar Gupta, proprietor of Amit R Gupta & Associates, is a Chartered Accountant and renowned Lawyer. He has practiced as a Chartered Accountant for over a decade and having diverse industries experience in all areas of Income tax Litigation, Taxation and Audits and now he is practicing as an advocate of High Court. His strength lies in his deep analysis of facts in each case that enables him to handle the income tax cases of any size and complexity.
He is a member of “All India Federation of Tax Practitioners”. He is also the member of ITAT Bar Council. He represents a diverse client base before first level appeals and second level appeals in income tax. Over the years, he has built a reputation by providing high-quality work, a positive outlook, and the highest standards of service and ethics.
He had been interviewed at various renowned forums like Zee Cafe HD etc. to express his views on income tax issues. He is a guest speaker at various study circles and also at various other forums. Also, he has contributed many write ups over various sections of Income-tax Act which have been published at various renowned forums such as Income Tax Reports, Tax Guru, Tax Management, NIRC Member’s Journal etc. He also owns a you tube channel named as Advocate Amit Kumar Gupta which has more than 200 videos on his analysis and explanations on Landmark judgments and other important judgments under income tax. He is also a very social person and member of various prestigious clubs in Delhi.
His email address is amitkrg246@yahoo.com.
Davinder Singh, proprietor of Davinder H Singh & Company, is a Chartered Accountant and an Insolvency Professional. He has been practicing as a Chartered Accountant for almost two decades now and having diverse industries experience in all areas of Direct and Indirect Taxation. At present, although he is exclusively specialising in the field of GST but owing to his past experience in Income Tax and relevancy to the topics covered in this book, he has immensely helped in the completion of this book.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
