This book provides complete guidance for the assessment in search and seizure cases. The publication incorporates all the changes made by the Finance (No. 2) Act, 2019.
Key Features :
- Provides a complete journey of the assessment proceedings starting from 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