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Law Relating To Search and Seizure with Assessment of Search Cases (As Amended by Finance Act, 2017)

Law Relating To Search and Seizure with Assessment of Search Cases (As Amended by Finance Act, 2017)

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Description
An indepth analysis of various provisions of law relating to Search and Seizure as well as assessment of search cases with the help of plethora of judgments of Supreme Court/High Courts as well as orders of ITAT.
Some of the Topics comprehensively dealt with are as under:
•    Circumstances when search can be initiated
•    Authorization of Search
•    Validity of Search
•    Actual Conduct of Search Operations
•    Seizure of books of account, documents and assets
•    Restraint Order
•    Recording of Statement
•    Presumption under section 132(4A)
•    Assessment in case of search or requisition
•    Handling of assessment in search cases
•    Penalties and Prosecution in search cases
•    Application to Settlement Commission in search cases
•    Precautions before facing search action
Also incorporating:
•    Frequently asked questions
•    Significant check lists on various issues relating to handling of
     search and assessment of search cases
•    Reckoner of Leading Case Laws on Search & Seizure
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Contents
CHAPTER 1 :      SEARCH AND SEIZURE - NATURE OF PROVISIONS
CHAPTER 2 :      CIRCUMSTANCES WHEN SEARCH CAN BE INITIATED
CHAPTER 3 :      AUTHORIZATION OF SEARCH
CHAPTER 4 :      VALIDITY OF SEARCH - WRIT JURISDICTION
CHAPTER 5 :      ACTUAL CONDUCT OF SEARCH OPERATIONS
CHAPTER 6 :      SEIZURE OF BOOKS OF ACCOUNT, DOCUMENTS AND ASSETS
CHAPTER 7 :      RESTRAINT ORDER - SECTION 132(3) AND SECTION 132(8A)
CHAPTER 8 :      RECORDING OF STATEMENT - SECTION 132(4)
CHAPTER 9 :      PRESUMPTION UNDER SECTION 132(4A)
CHAPTER 10 :    SECTION 132(8) /132( 10) /132(9) /132(9A)
CHAPTER 11 :    REQUISITION UNDER SECTION 132A
CHAPTER 12 :    ASSESSMENT OF SEARCH CASES U/S 153A/153C
CHAPTER 13 :    HANDLING OF ASSESSMENT IN SEARCH CASES
CHAPTER 14 :    ATTRACTION OF WEALTH TAX IN SEARCH CASES
CHAPTER 15 :    PENALTIES AND PROSECUTION IN SEARCH CASES
CHAPTER 16 :    APPLICATION TO SETTLEMENT COMMISSION IN SEARCH CASES
CHAPTER 17 :    PRECAUTIONS BEFORE FACING SEARCH ACTION
CHAPTER 18 :    INCOME DECLARATION SCHEME, 2016 & PRADHAN MANTRI GARIB
                             KALYAN YOJANA, 2016
APPENDICES
APPENDIX 1 :     Taxpayers' charter
APPENDIX 2 :     Ground rules for search and seizure
APPENDIX 3 :     Relevant provisions of the Income-tax Act, 1961
APPENDIX 4 :     Relevant provisions of the Income-tax Rules, 1962
APPENDIX 5 :     Warrant of authorisation
APPENDIX 6 :     Proforma of panchnama
APPENDIX 7 :     Model forms used during search
APPENDIX 8 :     Relevant provisions of the Wealth-tax Act, 1957
APPENDIX 9 :     Relevant provisions of the Wealth-tax Rules, 1957
APPENDIX 10 :   Relevant provisions of Code of Criminal Procedure, 1973
APPENDIX 11 :   Relevant provisions of Indian Penal Code, 1860
APPENDIX 12 :  Relevant provisions of Code of Civil Procedure, 1908
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Author Details
Dr. Raj K. Agarwal
has been meritorious throughout his academic career. He has done M.Com., LL.B., LL.M., MBA and Ph. D. and is Fellow member of Institute of Chartered Accountants of India and Institute of Company Secretaries of India and Associate Member of Institute of Cost Accountants of India. He has been practicing as Chartered Accountant for almost 32 years as senior partner in M/s. Rakesh Raj & Associates. He has wide experience of 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 Institute of Chartered Accountants of India and Institute of Company Secretaries of India and Associate Member of Institute of Cost Accountants of India. He has done Ph. D. He was awarded gold medal in LL.B. examination by the University. He along with Dr. Raj started practicing as chartered accountant in the year 1984 in the firm M/s. Rakesh Raj & Associates. He was selected as Member of Income Tax Appellate Tribunal in the year 2000 and thereafter he resigned from the service and started practicing as an advocate as senior partner of M/s. RRA Tax India at Delhi representing income tax cases before various High Courts and Supreme Court of India. He is a prolific speaker and has been contributing to the profession by addressing various seminars on regular basis on legal and practical topics relating to Income Tax. He has been contributing articles in various professional magazines, writing column in newspapers and making appearances at T.V. channels.
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