Income Tax Pleading and Practice (2 Volume Set)

Assessment Year 2021 - 2022
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Description
Incorporating
•    Specimen Petitions
•    Reply to Notices
•    Applications
•    Faceless Assessments
•    Faceless Appeals
•    Matters Useful For Day-to-Day Practice
At the outset, let us express our gratitude to our well wishers and readers for their overwhelming response to the first five editions of the book, "Income Tax Pleading and Practice". The subject of Income Tax is usually treated as complex and any summons or notice from the Income Tax Department generally causes tension in the minds of taxpayers. In view of this reality, we have made sincere effort to present this book for proper and effective compliance of various notices issued by NeAC for Faceless Assessments/Appeals or by jurisdictional officers. The book has been presented in a simple and lucid manner. In addition to the basic provisions of relevant sections, the matter relating to each notice has been dealt with incorporating the decisions of Hon'ble Supreme Court, High Courts and ITAT; CBDT Circulars & Notifications followed by specimen of reply to each such notice for ready
reference of the tax professionals and readers. In this book we have added Highlights of the Finance Act, 2020, Extension of various dates and Reliefs granted by the Government due to Corona Pandemic, as well as issues relating to Faceless Assessments/ Appeals and Vivad Se Vishwas Scheme to acquaint our readers with the latest amendments in law. In addition to providing ample material on effectively handling assessments re-assessments and revisions, we have dealt elaborately on filing of appeals before the CIT (Appeals), ITAT, High Court and the Supreme Court. Specimen Grounds of appeals, Statements of facts on various issues as also specimen of Paper Books, Memorandum of Appeal and Petition before the High Court and Specimen of Writ petitions have also been placed in this book. It would be handy in effective pleading as well as representation before the appellate authorities For the convenience of readers, we have further included in the book, Annexures which cover new Tax Rates, Depreciation rates, rates of Gold and Silver, Cost Inflation Index, Due Dates for furnishing Income Tax Returns, Time limit for filing appeals, Revision Petitions etc.

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Contents
Volume -1
Part - A : Dealing with Notices issued by the Income Tax Authorities
Volume - 2
Part - B : Drafting of appeals, Cross-Objections, Revision petitions, Settlement
                application, Application for Advance Ruling, etc.
Part - C : Specimen of Indemnity Bonds, Guarantee Bonds, Gift Deeds, Partnership Deed,
                Will and useful applications
Part - D : Specimen of useful Agreements & Power of Attorney
Part - E : Tax Rates Appeal Fees, Court Fees, Stamp Duty, Depreciation Rates, Cost Inflation Index, 
                Gold and Silver Rates and Other Important Information
Annex A to Q
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Author's Details
Prof. Narayan Jain, is a Master of Law and practising Advocate. He is a visiting faculty at NUJS, IIMC, ICAI, ICSI, ICWAI, ICFAI. He is the Secretary General of AIFTP and has served as President of Direct Taxes Professionals' Association. He is the co-author of the books "How to Handle Income Tax Problems", "Income Tax on Receipt of Certain Properties as Gift or at Inadequate Consideration" and "Ready Referencer of Business Expenditure". His articles on taxation are published in various dailies and magazines. The Tax-payers' education programmes have been his mission. He served as the Member of West Bengal Minorities Commission, Government of West Bengal.
Shri Dilip Loyalka F.C.A. is a young, talented and promising Chartered Accountant. He is one of the few persons in the country who has qualified as a Chartered Accountant even without eye-sight. He is also a Law graduate. He is also co-author of How to Handle Income Tax Problems. He has been awarded by H.E. the President of India as "Outstanding Handicapped Tax Professional".
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