π Assessments & Appeals
Law, Procedure, Practice & Litigation under the Income Tax Act
Author: Dr. Amit Kumar Gupta
Category: Income Tax | Assessments | Appeals & Litigation
Target Audience: Chartered Accountants, Tax Consultants, Income-tax Advocates, Corporate Tax Teams, Departmental Officers, CA/CS/CMA/Law Students
βοΈ Complete Practical Guide on Income-tax Assessments & Appeals
Assessments & Appeals by Dr. Amit Kumar Gupta is a comprehensive and practice-oriented treatise covering the entire assessment and appellate framework under the Income Tax Act, 1961. The book provides clear legal interpretation, procedural clarity, and litigation strategy, making it an indispensable resource for professionals handling scrutiny, reassessment, appeals, and departmental proceedings.
The author combines statutory provisions, judicial precedents, and real-world practice, enabling readers to handle tax disputes confidently and effectively.
β Key Features
β End-to-end coverage of assessment & appellate proceedings
β Detailed discussion on scrutiny, best judgment & reassessment
β Practical guidance on drafting appeals, submissions & grounds
β Analysis of latest Supreme Court & High Court judgments
β Procedural safeguards & taxpayer rights explained
β Useful for both departmental and assessee-side practice
π Coverage Highlights
πΉ Types of assessments β summary, scrutiny & best judgment
πΉ Faceless assessment & faceless appeal procedures
πΉ Powers & duties of Assessing Officer
πΉ Reassessment & limitation aspects
πΉ Appeals before CIT(A), ITAT, High Court & Supreme Court
πΉ Revision under Sections 263 & 264
πΉ Stay of demand & recovery proceedings
πΉ Penalty & prosecution linkage
πΉ Practical checklists, timelines & compliance tips
π― Ideal For
β Chartered Accountants & tax practitioners
β Income-tax advocates & litigators
β Corporate tax & finance departments
β Departmental officers & consultants
β CA / CS / CMA / Law students
β Professionals handling income-tax disputes
Income Tax Assessment & Appeals, Assessments and Appeals Book, Income Tax Litigation Guide, CIT(A) ITAT Appeals, Dr. Amit Kumar Gupta Income Tax, Income Tax Scrutiny & Appeals, Tax Dispute Resolution India
π§βοΈ About the Author
Dr. Amit Kumar Gupta is a well-known tax expert, author, and academician, recognized for his deep understanding of income-tax law, litigation practice, and procedural jurisprudence.
β Book Highlights
π Complete guide on assessments & appeals
βοΈ Litigation-focused practical approach
π Updated case law & statutory references
π§ Clear explanation of complex procedures
π Essential professional reference
π Final Recommendation
For anyone dealing with income-tax assessments, reassessments, and appellate proceedings, Assessments & Appeals by Dr. Amit Kumar Gupta is a must-have professional handbook for effective representation, compliance, and dispute resolution.
π Strongly recommended for tax professionals and litigators.