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Search Seizure Survey and Summons

Search Seizure Survey and Summons

  • ₹1,395.00

Limited Stock
  • Author(s): S. Rajaratnam
  • Brand: Bharat Law House
  • Edition: 6 Ed 2017
  • ISBN 13 9789351395249
  • Approx. Pages 902 + Contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days

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Description
Including Chapters on

• Demonetisation - Its Tax Implications
• Income Declaration Scheme, 2016
• Direct Tax Dispute Resolution Scheme
The use of powers of search, survey and summons has not shown any abatement. On the contrary, administration finds to use such powers effective for investigation. The case law relating to the manner in which these powers are used or abused continues to proliferate. The statutory law has been strengthened by amendments from time to time. The complaints of the taxpayers as in the case of allegation of extortion of confession by compulsion had been earnestly attended to. Courts have also been sympathetic to retraction of confession, if they are made within reasonable time. The amendments to law taking away the power of seizure of stock-in-trade and the stricter time limit for completion of search proceedings indicates the anxiety of the Government to make this deal of search less painful.
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Contents
Chapter 1    Search and Seizure — The Concepts
Chapter 2    Role of Authorising Officer
Chapter 3    Reason to Believe
Chapter 4    Role of Authorised Officer
Chapter 5    Issue of Warrants — Rules & Procedure
Chapter 6    Procedure for Search and Seizure — Rules 112 to 112F
Chapter 7    Conduct of Search and Seizure
Chapter 8    Writs — More Instances
Chapter 9    Instances of Search — Valid and Invalid
Chapter 10    Choice of Place of Search — Sub-section (1 A)
Chapter 11    Restraint Orders — Section 132(3)
Chapter 12    Approval for Continuation of Restraint — [Section 132(8 A)]
Chapter 13    Recording of Statement — Section 132(4)
Chapter 14    Presumptions on Materials Found During Search — Section 132(4 A)
Chapter 15    Summary  Assessment — [Section 132(5) Now Deleted]
Chapter 16    Application of Retained Assets — Section 132(6) and Section 132B
Chapter 17     Seized Assets of Third Parties — Section 132(7) (Now Deleted)
Chapter 18     Retention of Seized Books  and Documents — Section 132(8)
Chapter 19    Extension of Time Limit for Prohibitory Orders — Section 132(8 A)
Chapter 20    Rights   of  Persons   under   section   132(9)   and Assessing Officer under
                       section 132(9A)
Chapter 21     Deemed Seizure under section 132(98), (9C) and (9D)
Chapter 22     Remedies Against Wrongful Retention of Books and Assets — Section 132(10),
                        (11), (11A) and (12)
Chapter 23    Applicability of the Provisions of Criminal Procedure Code — Section 132(13)
Chapter 24    Rules Relating to Search Notified under section 132(14)
Chapter 25    Requisition from Other Government Departments — Section 132A
Chapter 26    Jurisdiction and Time Limit under section 153
Chapter 27    Post-Search Assessment — Block Assessment under section 153 A
Chapter 28    Time Limit for Completion of Assessment under section 153B
Chapter 29    Assessment of Income of Any Other Person
Chapter 30    Prior Approval Necessary for Assessment in Cases of Search or Requisition
Chapter 31    Post-Search Assessments — Block Assessment Chapter 32    Application of Seized
                       Assessment
Chapter 33    Computation of Undisclosed Income in BlocK Assessment — Section 158BB
Chapter 34    Procedure for Block Assessment
Chapter 35    Undisclosed Income of any other Person — Section 158BD
Chapter 36    Time Limit for Completion of Block Assessment — Section 158BE
Chapter 37    Immunity from Interest and Penalty — Section 158BF
Chapter 38    Levy of Interest and Penalty — Section 158BFA
Chapter 39    Authority Competent to Make the Block Assessment — Section 158BG
Chapter 40    Application of Other Provisions — Section 158BH
Chapter 41    Chapter not to apply after certain date — Section 158BI
Chapter 42    Role of the Settlement Commission in Block Assessment
Chapter 43    Survey
Chapter 44    Summons — Section 131
Chapter 45    Surcharge
Chapter 46    Income Declaration Scheme, 2016
Chapter 47    Direct Tax Dispute Resolution Scheme
Chapter 48    Demonetisation -Its Tax Implications
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