About Book:
Demonetisation has added new flavours and spices into the income-tax litigation. The Assessing Officers completed the assessment proceedings of the demonetisation period in over enthusiastic manner and most of the assessments were based on the concept of preponderance and probability. The assessee also didn’t get much relief from the first appellate authority in the demonetisation cases. Now the judgments from various Tribunals are coming and they are in the line of Principles of Natural Justice.
This book seeks to explore the complexities, consequences, and lessons of demonetisation and would help practicing income tax professionals and assesses on various important aspects of income tax litigation related to cash deposited during demonetisation. In order to make the book more relevant and informative, we have incorporated various important decisions of various Income Tax Tribunals and High Courts.
According to the author, the worst case can be won by attaining wisdom of the law which can be gained by continuous reading of case laws. This book is intended for anyone who is interested in understanding the intersection of cash deposited during demonetization and its taxation. We have also provided QR Codes under some cases for quick reference to income tax cases, through visual presentation by YouTube videos made by author in Hindi, English and Shorts format.
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