S.RAJARATNAM & N.SUNDARARAJAN POST-SEARCH ASSESSMENT Law and Procedure Fourth edition (2010) thorougly revised and updated.
PAPER BOUND EDITION Rs. 575/- per copy Buy Now	A compendium of the law on the subject of post-search assessments covering powers and the limitations of the authorities and the rights and duties of the taxpayers subjected to searches. It gives the rights of the taxpayers and the precautions to be exercised by the Assessing Officer.
	* What are the time limits for duties of the assessee and the Assessing Officer? * How are the cost of construction, possession of cash and jewellery established? * Is the confessional statement during search binding? * What is the scope of penalty in post-search assessments?
	In the words of Justice T.N.C. Rangarajan “To my mind this book can be a veritable manual for the Department Officers so that they can avoid all the pitfalls in making the assessments. Only by following this book can the revenue hope to succeed in making searches cost effective, efficient and meaningful as professed by them. It will also be a source-book for assessees and their professional advisors to avail such protection as the provisions allow for honest assessees. It is a valuable addition to any law library”.