Bharat’s One Stop Referencer for Assessments & Appeals by Amit Kumar Gupta – 3rd Edition 2025.

Bharat’s One Stop Referencer for Assessments & Appeals by Amit Kumar Gupta – 3rd Edition 2025.

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 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 Direct Tax Vivad Se Vishwas Scheme 2024
Chapter 39 “Charitable Objects” under Income Tax Act
Chapter 40 Section 293: Bar of Suits in Civil Courts
Chapter 41 Income from lease of immovable property –business income or rental income?
Chapter 42 Whether pass book of bank can be treated as books of accounts of assessee?
Chapter 43 Section 68 – A Pothole of Bias
Chapter 44 Specification of Charge of penalty is an important factor while deciding the matters in litigation
Chapter 45 Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal
Chapter 46 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 47 Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer
Chapter 48 Importance of Judicial discipline in Income Tax Proceedings
Chapter 49 Absolute power corrupts absolutely
Chapter 50 Concept of Look out Circular
Chapter 51 Remand Back
Chapter 52 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 53 Terms used in Case laws and their meanings
Appendix e-Appeals Scheme, 2023

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