Bharat One Stop Referencer for Assessments & Appeals by Dr. Amit Kumar Gupta Edition 2025

Bharat One Stop Referencer for Assessments & Appeals by Dr. Amit Kumar Gupta Edition 2025

Contents

1. Writ Petition in Income-tax Act
2. Overview of Revenue and Capital Expenditure
3. Ignorance of Law is no excuse
4. Doctrine of Natural Justice
5. Waiver of Interest
6. Taxation and Assessment of Dead Person
7. Section 263: Revision of orders prejudicial to revenue
8. Substantial Question of Law
9. Section 241A: “Withholding of Refund in Certain Cases”
10. Deducted TDS not Deposited on Time, You Could be Prosecuted
11. Section 292B: Return of Income, etc., not to be invalid on Certain Grounds
12. ‘Contempt of Court’
13. Stay on Demand
14. Right to Appeal to Courts
15. ‘Faceless Assessment and Appeals’
16. Section 50C: A Step Forward in Curbing Black Money
17. Appealable Orders Before Commissioner (Appeals)
18. Appeal Procedures to ITAT
19. Section 69: Unexplained investments
20. Section 69A: Unexplained Money, etc.
21. Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account
22. Section 69C: Unexplained Expenditure, etc.
23. Section 69D: Amount Borrowed or Repaid on Hundi
24. Section 115BBE
25. Search under Income-tax Act
26. Admission and Retraction of Statement under Search
27. Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person
28. Section 153B: Time Limit for Completion of Assessment under section 153A
29. Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition
30. Case Laws on section 153A
31. Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money
32. New Procedure of Income Tax Assessments
33. Section 271AAB: Penalty where Search has been Initiated
34. Section 271D
35. Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T
36. Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
37. Direct Tax Vivad Se Vishwas Act, 2020
38. Direct Tax Vivad Se Vishwas Scheme 2024
39. “Charitable Objects” under Income Tax Act
40. Section 293: Bar of Suits in Civil Courts
41. Income from lease of immovable property –business income or rental income??
42. Whether pass book of bank can be treated as books of accounts of assessee?
43. Section 68 – A Pothole of Bias
44. Specification of Charge of penalty is an important factor while deciding the matters in litigation
45. Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal
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?
47. Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer
48. Importance of Judicial discipline in Income Tax Proceedings
49. Absolute power corrupts absolutely
50. Concept of Look out Circular
51. Remand Back
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?
53. Terms used in Case laws and their meanings

Appendix e-Appeals Scheme, 2023