| Publisher |
Taxmann Publications Private Limited |
| Publication Year |
2021 |
| ISBN-13 |
9788194924630 |
| ISBN-10 |
9788194924630 |
| Binding |
Paperback |
| Edition |
2021 Edition |
| Number of Pages |
256 Pages |
| Language |
(English) |
| Weight (grms) |
280 |
Legal structure in tax proceedings does not follow open Court procedure, where the judge is neutral. In this system, the Assessing Officer is the investigator and adjudicator, which impels him to lean towards his own judgement.
The institution of Settlement Commission has been created with the avowed purpose of balanced resolution of tax disputes in a time bound manner.
This book deals with all legal and procedural aspects relating to resolution of tax disputes in a very lucid manner. It will enable the tax professionals to handle the settlement cases with ease and confidence. The key highlights of the book are as follows:
[FAQs] have been provided on complex issues
[Practical Problems] It covers all conceivable questions on law and practical problems faced by taxpayers post search and survey operations
[Tabular Presentation] of answers, for easy comprehension
[Case Studies] on common issues are provided, which serves as a practical guide.
G.C. Das
G.C. Das, a Graduate from Ravenshaw College, Cuttack was the topper of his batch in M.A. (Public Admn.) of Utkal University. He served the Income Tax Department in senior positions, mostly handling complex investigation cases in the Investigation Wing. He also served as a Member of A.P. Sales Tax Tribunal for two years. After retirement from the Income Tax Department, he is practicing income-tax law as an Advocate. His books ‘Evidence in Income Tax’ published in 2015 and the book on ‘Law relating to Assessment in Search Cases’ (co-authored) have received critical acclaim. He lives in Hyderabad. His e-mail address is gourdas46@yahoo.com
Jayant G. Pendse
Jayant G. Pendse is an advocate and also functions as an Arbitrator. He practices as advocate in Income Tax Appellate Tribunal and Income Tax Settlement Commission. He was former officer of Indian Revenue Services and was member of Central Board of Direct Taxes before joining Income Tax Settlement Commission where he retired as the Chairman of Income Tax Settlement Commission. He also has a long and wide experience of setting up offshore oil field installations and technology while working in Oil and Natural Gas Commission in consequence of studying the subject of Exploration Geophysics in Indian Institute of Technology. He has also had the honour of working as member of Income Tax Appellate Tribunal. His e-mail address is jgpendse@gmail.com.
G.C. Das
,Jayant G. Pendse
Taxmann Publications Private Limited