book on search & seizure

8/6/2019 Book on Search & Seizure

http://slidepdf.com/reader/full/book-on-search-seizure 1/7

TAXMANNS

Law Relating toSEARCH & SEIZUREA Comprehensive Commentary on Law relating to Search and

Seizure and Assessment of Search Cases

DR. Raj K. AgarwalFCA, FCS, AICWA, LLB, PhD

DR. Rakesh GuptaFCA, FCS, AICWA, LLB, PhDEx-Member, Income Tax Appellate Tribunal

As amended by

Finance Act 2011



This book makes an in depth analysis of the various

provisions of law relating to Search and Seizure, with

the support of various judgments rendered by

different courts.

This book has been written more from practical point

of view addressing various practical issues whichkeep on haunting a person undergoing the action of

search. Frequently Asked Questions (FAQs),certain

checklists for handling income tax search and

assessments and gist of leading case laws have

been given in the beginning of the book which may

be handy and useful to the readers of the book.

Direct Tax Code Bill, 2010 has been introduced in

the Parliament. This book will remain equally useful

and relevant even after enactment of Direct Tax

Code. A separate chapter has been devoted in the

book making comparative analysis of the provisions

under the existing Act and the proposed Code.



Dr. Raj K. Agarwal

FCA, FCS, AICWA, LLB, PhD

Dr. Rakesh Gupta

FCA, FCS, AICWA, LLB, PhD,

Ex-Member, Income Tax

Appellate Tribunal

Dr. Raj K. Agarwal has been meritorious throughout his academic career. He

has done M.Com, LL.B. and Ph.D. and is Fellow member of ICAI and ICSI and

Associate member of ICWAI. Having practised as Chartered Accountant for

more than 25 years as senior partner in M/s Rakesh Raj & Associates,

presently he is practicing as an advocate at Delhi High Court. 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 ICAI and ICSI and

Associate member of ICWAI. 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 & thereafter he resigned from the service and started practicing

as an advocate as senior partner of M/s RRA TaxIndia at Delhi representingincome tax cases before various High Courts and before 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 makingappearances at T.V. channels.



� 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 : Section 132A

� Chapter 12 : Assessment

� Chapter 13 : Handling of Assessment in Search Cases

� Chapter 14 : Wealth Tax

� Chapter 15 : Penalty and Prosecution in Search Cases

� Chapter 16 : Application to Settlement Commission in Search Cases

� Chapter 17 : Precautions before Facing Search Action

� Chapter 18 : Direct Taxes Code Bill 2010

On the Go :-

� Significant Check Lists on Various Issues Relating To Handling of Search & Assessment of Search Cases

� Reckoner of Leading case laws on significant issues

� Frequently Asked Questions (FAQs)



� Income Tax Act, 1961 is in the process of being replaced by new Direct Tax Code

very shortly. A separate chapter has been devoted in the book makingcomparative analysis of the provisions under the existing Act and the proposed

Code.

� An attempt has been made to enlighten the desired amendments/clarification

required on various controversial issues relating to authorization and conduct of

search, release of assets, assessments, penalty, etc.

� Frequently Asked Questions (FAQs), gist of significant landmark judgments of

various courts and checklists for the guidance of the assessees while handling

income tax search and seizure action. Such material may be quite handy and may

provide readily available solution to certain practical issues.

� This book may be useful to the practicing tax consultants, taxpayers being

individuals or Corporate, senior executives working with the corporate world,

academicians and students and at the same time to the tax administrators as well.