Bharat’s One Stop Referencer for Assessments & Appeals by Amit Kumar Gupta – 1st Edition 2021

About One Stop Referencer for Assessments & Appeals

Chapter 1       Writ Petition in Income Tax Act

Chapter 2       Overview of Revenue and Capital Expenditure

Chapter 3       Ignorance of Law is of no excuse

Chapter 4       Doctrine of Natural Justice

Chapter 5       Waiver of Interest

Chapter 6       Taxation and Assessment of Dead Person

Chapter 7       Section 263: Revision of orders prejudicial to revenue

Chapter 8       Substantial Question of Law

Chapter 9       Section 241A: Withholding of Refund in Certain Cases

Chapter 10     Deducted TDS not Deposited on Time, You Could be Prosecuted

Chapter 11     Section 292B: Return of Income, etc., not to be invalid on Certain Grounds

Chapter 12     Contempt of Court

Chapter 13     Stay on Demand

Chapter 14     Right to Appeal to Courts

Chapter 15     Faceless Assessment and Appeals

Chapter 16     Section 50C: A Step Forward in Curbing Black Money

Chapter 17     Appealable Orders Before Commissioner (Appeals)

Chapter 18     Appeal Procedures to ITAT

Chapter 19     Section 69: Unexplained investments

Chapter 20     Section 69A: Unexplained Money, etc.

Chapter 21     Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account

Chapter 22     Section 69C: Unexplained Expenditure, etc.

Chapter 23     Section 69D: Amount Borrowed or Repaid on Hundi

Chapter 24     Section 115BBE

Chapter 25     Provisions of Search under Income Tax Act

Chapter 26     Admission and Retraction of Statement under Search

Chapter 27     Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person

Chapter 28     Section 153B: Time Limit for Completion of Assessment under section 153A

Chapter 29     Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition

Chapter 30     Case Laws on Section 153A

Chapter 31     Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money

Chapter 32     New Procedure of Income Tax Assessments

Chapter 33     Section 271AAB: Penalty Where Search has been Initiated

Chapter 34     Section 271D

Chapter 35     Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T

Chapter 36     Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter 37     Direct Tax Vivad Se Vishwas Act, 2020

Chapter 38     “Charitable Objects” under Income Tax Act

Chapter 39     Terms used in Case laws and their meanings

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