Faceless Assessments, Rectifications & E-Advance Rulings (2nd Edition)
- Year of Publication: 2022
- Edition: 2nd
- ISBN: 978-93-94163-08-9
- No.of Pages: 577
Faceless procedure in assessment, rectifications, penalty and e-advance ruling are the present day innovations. Hitherto, the tax proceedings have been conducted manually on notice, by one officer, with fixed territorial jurisdiction and by following principles of natural justice i.e., affording opportunity of hearing to the assessee in person or through his authorised representatives and by rebutting the material used against him.
Statutory and schematic provisions are critically analysed and discussed with practicing eloquence and helping hand in mind. This publication, in its second revised edition, would be a catalyst covering old and new faceless procedure of assessments, rectifications and e-advance rulings for tax law practitioners, tax managers and administrators, students and scholars in their further administrative, legal and research pursuits. Relevant provisions of law and procedure are given in Appendices for easy reference.
R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.
R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.
R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.
Sunita Garg is an advocate having over 30 years standing; a gold medalist in Penal laws pursuits. She is specialising expert in Civil litigation in various High Courts in India, primarily in Income Tax and Corporate law matters. Academically, she is a commerce graduate and a Bachelor of law.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2022
- Edition: 2nd
- ISBN: 978-93-94163-08-9
- No.of Pages: 577
Faceless procedure in assessment, rectifications, penalty and e-advance ruling are the present day innovations. Hitherto, the tax proceedings have been conducted manually on notice, by one officer, with fixed territorial jurisdiction and by following principles of natural justice i.e., affording opportunity of hearing to the assessee in person or through his authorised representatives and by rebutting the material used against him.
Statutory and schematic provisions are critically analysed and discussed with practicing eloquence and helping hand in mind. This publication, in its second revised edition, would be a catalyst covering old and new faceless procedure of assessments, rectifications and e-advance rulings for tax law practitioners, tax managers and administrators, students and scholars in their further administrative, legal and research pursuits. Relevant provisions of law and procedure are given in Appendices for easy reference.
R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.
R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.
R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.
Sunita Garg is an advocate having over 30 years standing; a gold medalist in Penal laws pursuits. She is specialising expert in Civil litigation in various High Courts in India, primarily in Income Tax and Corporate law matters. Academically, she is a commerce graduate and a Bachelor of law.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
