ONE STOP REFERENCER FOR ASSESSMENTS & APPEALS BY AMIT KUMAR GUPTA-DAVINDER SINGH-BHARAT-JULY 2023

Chapter 1 Writ Petition in Income-tax Act

Chapter 2 Overview of Revenue and Capital Expenditure

Chapter 3 Ignorance of Law is 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 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 Section 293: Bar of Suits in Civil Courts

Chapter 40 Income from lease of immovable property –business income or rental income??

Chapter 41 Whether pass book of bank can be treated as books of accounts of assessee?

Chapter 42 Section 68 - A Pothole of Bias

Chapter 43 Specification of Charge of penalty is an important factor while deciding the matters in litigation

Chapter 44 Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal

Chapter 45 Whether notice of reassessment could be issued if final assessment order u/s 143(3) read with section 144C is not passed within limitation period?

Chapter 46 Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer

Chapter 47 Importance of Judicial discipline in Income Tax Proceedings

Chapter 48 Absolute power corrupts absolutely

Chapter 49 Concept of Look out Circular 

Chapter 50 Remand Back

Chapter 51 Whether CBDT is expected to go deep into the niceties of law before considering application u/s 119(2)(b) of the Income Tax Act 1961?

Chapter 52 Terms used in Case laws and their meanings

Appendix e-Appeals Scheme, 2023