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