The focus of the book is on assessment in search and seizure cases. Important concepts and principles, which are relevant not only for search cases but also in dealing with regular assessments, have also been put together in this book. This book also deals with the assumption of jurisdiction, retrospective legislation and judicial precedents.
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: