Taxmann Law Relating To Search & Seizure By Raj K. Agarwal , Rakesh Gupta Edition April 2023

Original price was: ₹ 2,995.Current price is: ₹ 2,245.

This book provides an in-depth analysis of various provisions of law relating to Search & Seizure and assessment of search cases with the help of FAQs, checklists, and a reckoner of leading Case Laws. This book is amended by the Finance Act 2023 & Case Laws are updated until March 2023.

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Taxmann Search & Seizure By Raj K. Agarwal Rakesh Gupta

Taxmann Search & Seizure By Raj K. Agarwal Rakesh Gupta

This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts.

This book will help practising tax consultants, taxpayers, academicians, and tax administrators.

The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:

  • [Solutions to Practical Issues] in the form of:
  • Frequently Asked Questions (FAQs)
  • Gist of Landmark Judgements of various courts
  • Significant Checklists on various issues relating to the handling of Search & assessment of search cases
  • [Balanced View on Controversial Issues via Landmark Judgements (updated till March 2023)] from the point of view of taxpayers & the department
  • [Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future

The contents of the book are as follows:

  • Search and Seizure – Nature of Provisions
  • Circumstances when Search can be Initiated
  • Authorisation of Search
  • Validity of Search – Writ Jurisdiction
  • Actual Conduct of Search Operations
  • Seizure of Books of Accounts, Documents and Assets
  • Restraint Order – Section 132(3) and Section 132(8A)
  • Recording of Statement – Section 132(4)
  • Presumption under Section 132(4A) & 292C
  • Sections 132(8)/132(10)/132(9)/132(9A) to 9(D) & 132B
  • Requisition under Section 132A
  • New Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021
  • Assessment of Search Cases under Section 153A/153C
  • Handing of Assessments in Search Cases
  • Attraction of Wealth Tax in Search Cases
  • Penalties and Prosecution in Search Cases
  • Application to Settlement Commission in Search Cases
  • Precautions before Facing Search Action

About the author

Dr. Raj K. Agarwal has been meritorious throughout his academic career. He has done M.Com, LL.B. and Ph.D. He is a Fellow member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. Having practised as Chartered Accountant for more than 25 years as senior partner in M/s. Rakesh Raj & Associates, presently, he is practising as an advocate at Delhi High Court. He has broad experience in handling Income Tax search cases and has poured his practical experience in the form of this well-researched book. He has been associated with the academic activities of the Institute of Chartered Accountants of India, representing various committees of the Institute and with the Institute of Company Secretaries of India representing its Northern India Regional Council as Chairman in the year 2003. He has been contributing articles and addressing various seminars on topics relating to income-tax, accounting and auditing.
Dr. Rakesh Gupta is a law graduate and Fellow Member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. He has done Ph.D. He was awarded the gold medal in LL.B. examination by the University. He and Dr. Raj started practising as a chartered accountant in the year 1984 in the firm M/s. Rakesh Raj & Associates. He was selected as a Member of the Income Tax Appellate Tribunal in the year 2000. Afterwards, he resigned from the service and started practising as an advocate as a senior partner of M/s. RRA TaxIndia at Delhi representing income-tax cases before various High Courts and before the Supreme Court of India. He is a prolific speaker and has been contributing to the profession by addressing various seminars regularly on legal and practical topics relating to Income Tax. He has contributed articles in various professional magazines, writing columns in newspapers and making appearances at T.V. channels
Weight 1.395 kg







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