Law Relating to Search & Seizure with Block Assessment
Author
Dr. Raj K. Agarwal
Dr. Rakesh Gupta
Publisher
Taxmann Publications
Edition
11th Edition
Year
2026
Why Choose This Book?
This authoritative treatise is an essential reference for Chartered Accountants, tax advocates, departmental officers, appellate practitioners, and tax consultants dealing with search, seizure, and block assessment proceedings. Updated in line with the Finance Act, 2026, it provides comprehensive coverage of the legal framework under both the Income-tax Act, 2025 and the Income-tax Act, 1961, supported by judicial precedents, procedural guidance, and practical insights for effective representation in search-related matters.
About the Book
Law Relating to Search & Seizure with Block Assessment (11th Edition, 2026) offers an in-depth analysis of the law governing search, seizure, requisition, survey, assessment of undisclosed income, and block assessment proceedings. Authored by Dr. Raj K. Agarwal and Dr. Rakesh Gupta, the book examines statutory provisions under the Income-tax Act, 2025 and the Income-tax Act, 1961, incorporating amendments made by the Finance Act, 2026. It explains procedural requirements, evidentiary aspects, taxpayer rights, departmental powers, litigation strategies, and significant judicial decisions, making it an indispensable resource for tax professionals.
Related Subjects
- Income Tax
- Search & Seizure
- Block Assessment
- Tax Litigation
- Direct Taxes
Website Hashtags
#SearchAndSeizure #BlockAssessment #IncomeTaxAct2025 #IncomeTaxAct1961 #FinanceAct2026 #TaxLitigation #DirectTaxes #Taxmann #CharteredAccountant #TaxAdvocate #LegalBooks #ISBN9789364552851
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Caveat Legalis
This publication is intended as a professional reference. Readers should consult the latest amendments, CBDT notifications, circulars, and judicial pronouncements before relying on any legal interpretation or procedural guidance.
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