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Pre-requisites//Exposure Taxation-I
co-requisites Constitution
Semester IX
B.A.LL.B.(H.) &B.Sc.LL.B.(H.)
To acquire expert knowledge relating to Direct Tax Laws, Service Tax and VAT.
To acquire expert knowledge relating to practical aspects of Direct Tax Laws,
Service Tax and VAT.
To acquire expert knowledge relating to procedural aspects of Direct Tax Laws,
Service Tax and VAT.
Lecture Method
Problem Method
Attendance 5 Points
Mid-Term 15Points
Return of loss
Extension of time
Revised return
Reassessment
Case Laws:
1. P.P. Rajan v. Union of India, [1999] 103Taxman 95.
2. Balchand v. ITO, [1969] 72 ITR 197 (SC).
3. Common Cause - A Registered Society v. Union of India, [1996] 85Taxman 600/222 ITR
260 (SC).
4. WamanPadmanabhDande v. CIT, [1952]22 ITR 339. (Nag).
5. Chandrakant Kandlala Sheth v. Union of India, [2002]255ITR407.
6. Commissioner of Income-tax Vs. Ram Kumar Agarwalla and Bros. (P.) Ltd.
[1980]122ITR322(Cal)
7. Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income,
(1995)6SCC396.
8. M/S. K. Govindan and Sons. Vs. C.i.T. Cochin, 2000(8)SCALE47.
9. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC).
Module-III: Penalties and prosecution
Penalties for default
Onus of proof
Case Laws:
1. Mahadeva Naidu Sons vs Commissioner Of Income-Tax, 2002 255 ITR 208 Mad.
2. Dilip N. Shroff Karta of N.D. Shroff Vs. Joint Commissioner of Income, (2007)6SCC329.
3. Gauri Shankar Prasad and ors. Vs. Union of India (Uoi) and ors. 2003.
Kanga and Palkiwala, The Law and Practice of Income Tax, Wadha, Nagpur