Law Relating To Assessment in Search Cases

The revised edition of this book incorporates a new chapter on ‘Digital Evidence’ in recognition of growing importance of the subject. The Present Publication, authored by G.C. Das and K. Chandrahas, is the Second Edition, as amended by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The features of this book are as follows:

• Provides a complete journey of the assessment proceedings starting from the issue of warrant till levy of penalty
• Complete description of assessment provisions with the help of supporting judicial pronouncements
• Comprehensive digest of all Case Laws relating to search and seizure
• Subject index to quickly find out the relevant Case Law