Compendium On Income Tax Law

OFF THE SHELF

The book deals with three different but allied subjects, specially in the context of income tax law. The discussion is in the nature of analytical jurisprudence, referring to the law as contained in the relevant legislative enactments and judicial decisions following the judicial legislative and administrative techniques. It lays more emphasis on disquisition about law rather than exposition of it.

The law concerning `natural justice' has been dealt with in chapters 14 to 18, highlighting the fact that the natural justice concept is in the nature of a duty on the part of the person dispensing justice. It pertains to the field of procedural law for ensuring fair play in action, avoiding miscarriage of justice and ensuring that the other side is heard before taking decisions. The law also ordains that no man shall be a judge in his own case and that the deciding authority shall pass speaking orders giving reasons for the decisions taken.

Review of judicial decisions, legislative and administrative actions is the subject of discussion of chapters 2 to 5. Concepts of review along with other connected issues like rectification, revision, appeals and writs have been considered in chapters 22 to 25. The subject of discretion in general and in the context of income tax matters has been dealt with in chapter 6. Chapters 1 to 7 relate to judicial and administrative aspects of the state and its functionaries with appropriate references to the relevant articles of the Constitution, income tax law and other enactments.

Apart from these broad issues, a number of other subjects such as jurisdiction in general and that of tax authorities, theories of legitimate expectation and promissory estoppel, burden of proof including the concepts of presumptions, mensrea, rules pertaining to interpretation of statutes, issues concerning mandatory and directory provisions and other connected matters have been considered in detail in other chapters.

The subjects discussed indicate maturity and clarity in explaining intricate issues. The views expressed are supported by relevant case law and provisions of the enactments concerned. Since the emphasis in the book is on income tax law, the concepts of review, administration and natural justice have been suitably explained in the context of the provisions of this Act. To make the book self-contained and useful in the context of income tax subjects like assessment/re-assessment, best judgment assessment, block assessment, reasons to believe, levy of penalties, powers of income-tax authorities, functions of settlement commission and appropriate authority, inherent powers of high courts and their powers to review and filing of writs have been covered with relevant case law. This greatly enhances the usefulness of the book.

The list of cases covered in the book (indicating the para numbers where these have been considered) runs into 38 pages. This indicates the comprehensiveness of the discussion. Another very good feature of the book is the subject-wise index given at the end which too runs into 35 pages. These features have greatly enhanced the utility of the book.

A book of this nature can be written only after considerable study and research and the matter contained in the book amply illustrates the hard labour put in by the author. For persons who have to handle tax matters either as tax administrators, tax consultants or taxpayers and have to understand and avail of propositions like natural justice, mensrea, legitimate expectation and burden of proof, some of which are not codified laws, the book provides the necessary information at one place. This saves time and energy. Even academicians, teachers and law students who wish to know about the concepts covered by the book in the background of income-tax law will find it extremely helpful.