Law and Procedure of Income Tax Scrutiny Assessments

Law and Procedure of Income Tax Scrutiny Assessments

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Author : Ram Dutt Sharma
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Law and Procedure of Income Tax Scrutiny Assessments As Amended by Finance Act, 2023

This edition of Law & Procedure of Income Tax Scrutiny Assessments, authored by Ram Dutt Sharma, provides a detailed and practical analysis of the scrutiny assessment process under the Income Tax Act, 1961, as amended by the Finance Act, 2023. It serves as an essential guide for professionals, corporates, and taxpayers navigating the complexities of assessment proceedings, documentation, and compliance requirements.


The book presents the statutory framework of scrutiny assessments along with step-by-step procedural guidance, departmental instructions, and relevant judicial pronouncements. It covers the rights and obligations of taxpayers, powers of the assessing authorities, and strategies for handling assessments effectively, ensuring a clear understanding of the process from initiation to conclusion.


The content covers the complete scope of scrutiny assessment provisions, including:

• Legislative background and objectives of scrutiny assessments

• Selection criteria and risk-based parameters for scrutiny cases

• Jurisdiction and powers of the Assessing Officer

• Procedures for issuing notices under Section 143(2) and Section 142(1)

• Conduct of assessment hearings and documentation requirements

• Special provisions for faceless scrutiny assessments

• Determination of income and disallowances in scrutiny cases

• Interaction with reassessment and revision proceedings

• Rights of the assessee and remedies available against adverse orders

• Landmark judicial decisions shaping the interpretation of scrutiny provisions

• Practical tips for preparing submissions and avoiding litigation


This edition is particularly suitable for:

• Chartered accountants, tax consultants, and advocates advising on assessment matters

• Corporate tax departments managing scrutiny proceedings

• Law students and academicians studying income tax procedure

• Taxpayers seeking clarity on their rights and obligations in scrutiny cases


Whether used for advisory, compliance, or litigation preparation, this updated text serves as a reliable and authoritative reference for mastering the law and procedure of income tax scrutiny assessments in India.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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