Law Relating to Search & Seizure with Assessment of Search Cases

AS Amended by Finance Act 2021


(FCA, FCS, ACMA, MBA, LL.B, M.Com, LL.M, Ph.D)

This book provides complete guidance for the assessment in search and seizure cases. The publication incorporates all the changes made by the Finance (No. 2) Act, 2021.

About the Book

A Comprehensive Commentary on Law Relating to Search and Seizure and Assessment of Search Cases

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 along with landmark judgements from various courts.

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

The Present Publication is the 7th Edition, authored by Dr. Raj K. Agarwal & Dr. Rakesh Gupta, updated by the Finance Act, 2021. The noteworthy features of this book are as follows:

  • [Solutions to Practical Issues] in the form of:
    • Frequently Asked Questions (FAQs)
    • The gist of Significant 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 2021)] from the point of view of taxpayers & the department
  • [Discussion on amended Reassessment Provisions]
  • [Penalty Provisions; Section 115BBE/271AAB] have been analysed and discussed in more significant details
  • [Critical Analysis] on Income Declaration Scheme, Investment Regime for Pradhan Mantri Garib Kalyan Yojna & others

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 Assessment 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


Publisher: Taxmann Publications Pvt. Ltd.; 2021 Edition edition (2021)
Publication Year: 2021
Format: Hardcopy
ISBN: 9789390831562
Rating: ★ ★ ★ ★ ★

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