Taxmann’s Faceless Assessment Appeals & Penalty – Law | Procedure | Practical Guide by Kinjal Bhuta – 2nd Edition 2026.

Main Description / Overview

Undeniably, this comprehensive practical guide makes complex electronic tax litigations very clear. For instance, the text explains the strict operations of faceless assessments and appeals easily.

Consequently, readers easily grasp the exact statutory modes of defending against severe electronic penalty notices. Ultimately, it logically covers the three crucial pillars of modern departmental adjudication.

Furthermore, it bridges the parallel application of the traditional 1961 Act and the new Income-tax Act 2025 during these transitional years. Therefore, it acts as an essential daily reference tool for handling digital tax disputes.

Target Audience

Clearly, this practice-oriented book serves Indian tax practitioners and corporate direct tax teams directly. Therefore, it gives direct help to these specific users.

• First, it supports chartered accountants managing complex electronic scrutiny notices.

• Second, it helps tax advocates drafting structured submissions for JCIT(A) and CIT(A) forums.

• Third, it guides in-house legal teams protecting business interests from severe tax recoveries.

Key Features of the 2nd Edition 2026

Significantly, Adv. Kinjal Bhuta updated this essential direct tax resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fundamental Finance Act 2026 maximum penalty hikes perfectly.

• Furthermore, it includes fifteen worked case scenarios with complete specimen submissions directly.

• Specifically, it provides decoded internal CBDT standard operating procedures question-by-question.

• Moreover, it explains the dual-statute section mapping across appellate and limitation provisions clearly.

• Additionally, it uses an original twenty-five practitioner survey to highlight real-world portal challenges.

Detailed Chapter Breakdown

Structurally, the book covers all major faceless dispute areas across clear operational categories. Initially, it maps the foundational legal framework of digital tax governance perfectly.

• First, it clearly explains the core principles of the four historical assessment iterations.

• Next, it fully details the exact procedures for filing electronic First Appeals.

• Furthermore, it perfectly outlines the strict regulations defining faceless penalty proceedings.

• Moreover, it tackles the complex portal-level concerns including size limits and cut-off ambiguities.

• Finally, it details the strict statutory approaches towards researching, drafting, and citing relevant case laws.

Details