CONTENTS1 Summons, search and survey under the Income Tax Act – An overview2 Evidence under the Evidence Acr and the Income Tax Act 93 Issue of summons and notices – Procedural aspects 4 The Code of Civil Procedure – Service of notices and summons 5 Service of summons and notices – General principles6 Validation of defective notices 7 Objection to defective service of notice after completion of assessment 8 Administration of oath or affirmation9 Is Assessing Officer a court? 10 Scope of section 131 – Jurisdictional issues 11 Scope of section 131 (lA) 12 ]ssue of commission 13 Impounding of books and documents 14 Summons and assessment related issues 15 Prosecution under the Indian Penal Code 16 Garnishee proceedings for tax recovery 17 Affidavit18 Examination-in-chief, cross-examination and re-examination – General principles 19 Cross-examination 20 Art of examination 21 Admissions – A preview 22 Admission under the Evidence Act andthe Income Tax Act 23 Admission and estoppel 24 Evidentiary value of conditional admission 25 Inculpatory statement 26 Evidentiary value of statement recorded at odd hours 27 Statements taken under threat and coercion 28 Evidentiary value of admission in return of income cuts throt29 Admission – Landmark rulings30 Admission is good evidence 31 Wben is admission vulnerable?practitiont 32 Admission before courts and other authorities 33 Third party admissions – Evidentiary value 34 Admission of on money confronte 35 Admission to buy peace and to avoid litigation and penalty 36 Admission in revised returns and levy of penalty admission37 Penalty where returned income accepted 316 torturous38 Admission and immunity from concealment penalty – Sections 271AAA & 271AAB 39 Admission and penalty – Miscellaneous issues 40 Admission of suppressed sales and extrapolation 41 Admission in survey – Scope of section 133A42 Revenue’s view on statements of admission of income 43 Misscellaneous issues on admission 44 Retraction 45 Admission and burden of proof46 Digital evidence47 Principles of narural justiceAbout The BookThis book contains a comprehensive and authoritative analysis of the rules ofevidence – both oral and documentary – as applicable to income-tax. What is theeffect or the evidentiary value of statements recorded u/s 131 or in the courseof search u/s 132(4) of the IT Act? What is the legal validity of a sworn statementrecorded during survey? What to do while admitting income? How to deal withincorrect admission of undisclosed income? How to retract? When to retract? Whatis the effect of retraction? How to deal with tampered digital evidence? What to dowhen the rules of natural justice are violated? How to deal with penalties? Theseare some of the ticklish issues which fox the best of the tax brains. This bookprovides insights based on robust practical experience into these and related issues.
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