Binding Law under the Income Tax Act, 1961 on Re-Assessments, Income Tax Settlement Commission and Prosecution - 2021

Author: Ruchesh Sinha, Advocate [B.Com, LL.B., MBA (Finance)], Suresh Wadhwa [ LL.B., FCA]

Price: Rs 995 (Paper Back)

Special offer Price: Rs 895

ISBN: 978-93-90513-92-5

Highlights of the Book

The book gives you a deep insight of the three phenomenal issues of the income tax viz. (a) Reassessment(s) (b) Income Tax Settlement Commission and (c) Prosecution(s) arising under the Income Tax Act, 1961. In the book, the ratio decidendi extracted from various judgments of the Hon’ble Supreme Court of India, analyzing the same under, key-words, facts of the case, stating the observation of the Court, the principles that emerge, followed by authors note, has been promulgated from a reader prospective based on the principles of ‘separating grain from chaff’. Besides referring to the relevant section(s), the realistic steps involved in each process are enumerated. This gives the reader a complete command on the subject. The book shall be useful to the professionals at large (starting from budding stage to established professionals), to Hon’ble persons of Judiciary, to persons of Revenue, tax payers, etc., to get a holistic view of the above three issues, as the view of the Hon’ble Supreme Court is ‘binding’.


About the Author/s

Ruchesh Sinha, Advocate

B.Com, LL.B., MBA (Finance)

Mr. Ruchesh Sinha is a qualified Advocate with specialization in the field of Direct Taxes. He is a member of Delhi High Court Bar Association and the Delhi Tax Bar Association. Ruchesh is practicing in the legal field since over the past 12 years and is practicing in the area of direct taxation and other economic laws, besides; areas of expertise include Tax Consultancy/Litigation, Arbitration and Consumer law.

Ruchesh was the Standing Counsel for and behalf of the Income Tax Department before Delhi High Court for a period of 4 years. During this period he has drafted/appeared/represented hundreds of income tax appeals/Writ petitions before the Delhi High Court on behalf of the Income Tax Department. After working for the department for considerable time, he is actively engaged in practicing the Income Tax Law at various forums like various appellate levels which includes, CIT (A), Income Tax Appellate Tribunal, Income Tax Settlement Commission, DRP, High Court and Supreme Court. He has practical exposure of various matters pertaining to Search / Survey / International Taxation / Exemption / Reassessment proceedings / Prosecutions. He is also handling several tax prosecutions cases which are going on at the trail courts. Besides, he is also engaged in practicing other economic laws i.e. the Benami Property Law, PMLA and Black Money Act etc and is regularly appearing before the Adjudicating Authorities, PLMA/Benami Tribunal.

Suresh Wadhwa, LL.B., FCA

Suresh qualified his Chartered Accountancy in the year 2004 and immediately joined thereafter an advisory firm. He joined a mid-size CA firm as a full-fledged working Partner in 2007. Suresh must have successfully completed more than 300 regular assessments/re-assessments cases/investigation proceedings under the Income Tax Act, 1961.

With the beginning of the year 2011, he started his own independent practice with the only focus on Direct Taxes Representations services. Currently he is a Partner in SHARK & ASSOCIATES, Chartered Accountants, New Delhi. Suresh completed his Bachelor in Law (LL.B.) from Delhi University in 2015. He is a member of Bar Association of Income Tax Appellate Tribunal (ITAT), New Delhi. Suresh is regularly appearing before different CIT (A) and Income Tax Appellate Tribunal, New Delhi for appeal matters.

Suresh is regular Speaker with NIRC of the Institute of Chartered Accountants of India for the training and grooming of fresh qualified Chartered Accountants under GMCS training programs. He is visiting faculty with few Universities as well. Suresh is regularly presenting various Seminars, work-shops and presentations on the emerging topics particularly under the Direct Tax Laws from time-to-time with various CPE Study Circles across North India.

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