Mr. Mohit Gupta is a Fellow Member of the Institute of Chartered Accountants of India, a commerce graduate from prestigious Ramjas College, Delhi University, and alumni of St. Xavier’s School, New Delhi. He is practicing as a Chartered Accountant for more than 15 years and managing the Direct Tax Advisory and Litigation practice of M/s. Dhanesh Gupta & Co., Chartered Accountants, New Delhi a renowned Chartered Accountancy firm in the core domain of direct taxation established in 1978.
He forte is handing Income Tax Search and Seizure matters, matters
before the Income Tax Settlement Commission and other direct tax
litigation matters. As of today, he has wide experience in handling Income Tax Search and Seizure Cases, representing matters before the Income Tax Settlement Commission, ITAT, and other appellate tribunals. He has been contributing articles in various professional magazines/journals and addressing various seminars on topics relating to Income Tax Search and Seizure, Income Tax Settlement Commission, and other allied tax matters. He has to his credit plethora of well-researched articles out of which many have appeared in leading journals. In Addition to the above, Mr. Mohit Gupta is a Special Auditor of the Income Tax Department and has carried out numerous Special Audits across the country on being appointed by the Income Tax Department which have plugged tax evasions, tax base erosion, and other tax manipulative practices and in turn, facilitated the Income Tax Department to collect huge tax revenues. Mr. Mohit Gupta has also been appointed as Special Auditor under other tax statutes and by other Investigation Agencies of the Government of India.
Mr. Mohit Gupta, authored the periodical Newsletter on Income Tax
Search and Seizure. The said newsletter contained well-researched write-ups/articles and judicial developments on the matters of Direct Taxation. The newsletter was circulated both electronically and otherwise.
Recently, in the year 2016, Mr. Mohit Gupta has authored two
comprehensive books on the Income Declaration Scheme’2016, titled as
“Law Relating to Income Declaration Scheme’2016”. His books
provided at one place the entire gamut of the Law relating the Income
Declaration Scheme ‘2016 and set to rest all the queries that arose before, during, and after the course of making the declaration under the Income Declaration Scheme’2016. The books received an extremely overwhelming response from the readers including the proposed taxpayers, tax administration, tax professionals, corporate houses, and academicians. The said books were released by erstwhile Hon’ble Union Finance Minister, Shri. Arun Jaitley, Shri.Arjun Ram Meghwal, Minister of State for Finance and the Chairman of Central Board of Direct Taxes and many other dignitaries.
Due to his continuous desire to always rise on the learning curve, he always has a quest and quenches to read more, learn more, and perform even more.
The Supreme Court on 06th April’2023 delivered a landmark verdict in the case of Income Tax Officer vs Vikram Sujitkumar Bhatia and 114 connected cases ( in C.A. No. 911/2022 ) as it ruled that searches c […]
The Hon’ble Union Finance Minister Nirmala Sitharaman has presented the last full-fledged Union Budget of the Modi government before the 2024 Lok Sabha elections on 1 February 2023. While p […]
Introduction:-
In the Union Budget 2022-23 through Finance Bill 2022, among other tax measures, the Hon’ble Finance Minister recommended: “Insertion of New Section 79A: – No set-off of losses consequent to sea […]
Introduction
The Hon’ble Union Finance Minister Nirmala Sitharaman has presented the Union Budget 2022-23 of India on the 1st of February, 2022 with an aim to boost growth amid continued disruption from C […]
The authority and power to conduct search and seizure operations are strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section 132 (1) of […]
Section 153A provides the procedure for completion of assessment in case of a person where a search is initiated under Section 132 or books of account or other documents or any assets are requisitioned under […]
Introduction:
Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section […]
Introduction:-
The Hon’ble Union Finance Minister Nirmala Sitharaman had presented the Union Budget 2021 of India on the 1st of February, 2021. In significant changes to the taxation process, among other tax m […]
Introduction:-
Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section […]
Introduction:-
It is seen in the course of practice on the subject that during the course of Search and Seizure actions, voluminous documents are seized which may also include numerous loose papers, diaries, note […]
Income Tax Search and Seizure & Income Tax Settlement Commission (ITSC)- Detection of any undisclosed income subsequent to the final order of ITSC
Introduction:- Chapter XIX – A of Income Tax Act, 1961 provides […]
Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise
Introduction:
The Central Board of Direct Taxes vide Instruction no. 1916 dated 11-05-1994, clarified […]
An Interplay- Income Tax Search and Seizure and Income Tax Settlement Commission
Introduction:
Chapter XIX-A of the Act pertains to the settlement of cases. Under sub-section (1) of section 245C of the Act, an […]
Income Tax Search and Seizure: Application of seized assets during the course of an Income Tax search towards the self-assessment tax liability of an assessee- whether permissible
Introduction:
The application […]
Income Tax Search and Seizure Assessments- No universal application of the “extrapolation technique” in Search Assessments
Introduction:
During the course of a Search and Seizure action, it is seen in pra […]
Issuance of notice u/s 131 (1A) of the Income Tax Act 1961 after the conclusion of Income Tax Search and Seizure u/s 132 of the Income Tax Act 1961 – Legal Paradox
Introduction:
Ever since the enactment of the o […]
Summary of Key Findings And Recommendations In The CAG’s Performance Audit Report On Income Tax Search And Seizure Assessments (Report No.14 of 2020)
Performance Audit Report No.14 of 2020 on Search and Seizure A […]
Income Tax Search and Seizure
Whether an Income Tax survey proceedings u/s 133A of the Income TaxAct’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961
I. Int […]
Income Tax Search and Seizure: Whether a new claim can be raised in the Income Tax return filed u/s 153A of the act
Introduction:
The provisions of assessment in the case of search u/s. 153A etc. have been […]
CA Mohit Gupta
@mohitg
Not recently activeCA Mohit Gupta
Mr. Mohit Gupta is a Fellow Member of the Institute of Chartered Accountants of India, a commerce graduate from prestigious Ramjas College, Delhi University, and alumni of St. Xavier’s School, New Delhi. He is practicing as a Chartered Accountant for more than 15 years and managing the Direct Tax Advisory and Litigation practice of M/s. Dhanesh Gupta & Co., Chartered Accountants, New Delhi a renowned Chartered Accountancy firm in the core domain of direct taxation established in 1978. He forte is handing Income Tax Search and Seizure matters, matters before the Income Tax Settlement Commission and other direct tax litigation matters. As of today, he has wide experience in handling Income Tax Search and Seizure Cases, representing matters before the Income Tax Settlement Commission, ITAT, and other appellate tribunals. He has been contributing articles in various professional magazines/journals and addressing various seminars on topics relating to Income Tax Search and Seizure, Income Tax Settlement Commission, and other allied tax matters. He has to his credit plethora of well-researched articles out of which many have appeared in leading journals. In Addition to the above, Mr. Mohit Gupta is a Special Auditor of the Income Tax Department and has carried out numerous Special Audits across the country on being appointed by the Income Tax Department which have plugged tax evasions, tax base erosion, and other tax manipulative practices and in turn, facilitated the Income Tax Department to collect huge tax revenues. Mr. Mohit Gupta has also been appointed as Special Auditor under other tax statutes and by other Investigation Agencies of the Government of India. Mr. Mohit Gupta, authored the periodical Newsletter on Income Tax Search and Seizure. The said newsletter contained well-researched write-ups/articles and judicial developments on the matters of Direct Taxation. The newsletter was circulated both electronically and otherwise. Recently, in the year 2016, Mr. Mohit Gupta has authored two comprehensive books on the Income Declaration Scheme’2016, titled as “Law Relating to Income Declaration Scheme’2016”. His books provided at one place the entire gamut of the Law relating the Income Declaration Scheme ‘2016 and set to rest all the queries that arose before, during, and after the course of making the declaration under the Income Declaration Scheme’2016. The books received an extremely overwhelming response from the readers including the proposed taxpayers, tax administration, tax professionals, corporate houses, and academicians. The said books were released by erstwhile Hon’ble Union Finance Minister, Shri. Arun Jaitley, Shri.Arjun Ram Meghwal, Minister of State for Finance and the Chairman of Central Board of Direct Taxes and many other dignitaries. Due to his continuous desire to always rise on the learning curve, he always has a quest and quenches to read more, learn more, and perform even more.
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Read InterviewCA Mohit Gupta wrote a new post, Income Tax Search and Seizure : Retrospective applicability of Section 153C “2015 amendment” as held by the Supreme Court 1 year, 6 months ago
The Supreme Court on 06th April’2023 delivered a landmark verdict in the case of Income Tax Officer vs Vikram Sujitkumar Bhatia and 114 connected cases ( in C.A. No. 911/2022 ) as it ruled that searches c […]
CA Mohit Gupta wrote a new post, Union Budget 2023-24- Proposed Changes relating to Income Tax Search and Seizure Provisions 1 year, 9 months ago
Introduction
The Hon’ble Union Finance Minister Nirmala Sitharaman has presented the last full-fledged Union Budget of the Modi government before the 2024 Lok Sabha elections on 1 February 2023. While p […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: “Insertion of Section 79a”-Plugging of Lacuna by the Finance Bill 2022 2 years, 8 months ago
Introduction:-
In the Union Budget 2022-23 through Finance Bill 2022, among other tax measures, the Hon’ble Finance Minister recommended: “Insertion of New Section 79A: – No set-off of losses consequent to sea […]
CA Mohit Gupta wrote a new post, Union Budget 2022-23- Proposed Changes Relating to Income Tax Search and Seizure Provisions 2 years, 9 months ago
Introduction
The Hon’ble Union Finance Minister Nirmala Sitharaman has presented the Union Budget 2022-23 of India on the 1st of February, 2022 with an aim to boost growth amid continued disruption from C […]
CA Mohit Gupta wrote a new post, Bank Lockers – Income Tax Search and Seizure 2 years, 11 months ago
The authority and power to conduct search and seizure operations are strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section 132 (1) of […]
CA Mohit Gupta wrote a new post, Whether any incriminating material found during the course of an Income Tax Search on any other person can be considered in the assessment under Section 153A of the assessee – A study 2 years, 11 months ago
Section 153A provides the procedure for completion of assessment in case of a person where a search is initiated under Section 132 or books of account or other documents or any assets are requisitioned under […]
CA Mohit Gupta wrote a new post, Post Income Tax Search and Seizure Findings of Incriminating Material and Undisclosed Income Cannot Be Pressed for Supporting the Authorization of an Income Tax Search- a Study 3 years ago
Introduction:
Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section […]
CA Mohit Gupta wrote a new post, New Regime of Income Tax Search and Seizure Assessments – Glaring Implications 3 years, 4 months ago
Introduction:-
The Hon’ble Union Finance Minister Nirmala Sitharaman had presented the Union Budget 2021 of India on the 1st of February, 2021. In significant changes to the taxation process, among other tax m […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: Importance of Statement u/s 132(4) of the Income Tax Act’1961, Retraction thereof. 3 years, 6 months ago
Introduction:-
Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: Understanding the gamut of Dumb Documents unearthed in an Income Tax Search and Seizure action 3 years, 8 months ago
Introduction:-
It is seen in the course of practice on the subject that during the course of Search and Seizure actions, voluminous documents are seized which may also include numerous loose papers, diaries, note […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure & Income Tax Settlement Commission (ITSC)- Detection of any undisclosed income subsequent to the final order of ITSC 3 years, 10 months ago
Income Tax Search and Seizure & Income Tax Settlement Commission (ITSC)- Detection of any undisclosed income subsequent to the final order of ITSC
Introduction:- Chapter XIX – A of Income Tax Act, 1961 provides […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise 3 years, 10 months ago
Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise
Introduction:
The Central Board of Direct Taxes vide Instruction no. 1916 dated 11-05-1994, clarified […]
CA Mohit Gupta wrote a new post, An Interplay- Income Tax Search and Seizure and Income Tax Settlement Commission 3 years, 10 months ago
An Interplay- Income Tax Search and Seizure and Income Tax Settlement Commission
Introduction:
Chapter XIX-A of the Act pertains to the settlement of cases. Under sub-section (1) of section 245C of the Act, an […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: Application of seized assets during the course of an Income Tax search towards the self-assessment tax liability of an assessee- whether permissible 3 years, 11 months ago
Income Tax Search and Seizure: Application of seized assets during the course of an Income Tax search towards the self-assessment tax liability of an assessee- whether permissible
Introduction:
The application […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure Assessments- No universal application of the “extrapolation technique” in Search Assessments 3 years, 12 months ago
Income Tax Search and Seizure Assessments- No universal application of the “extrapolation technique” in Search Assessments
Introduction:
During the course of a Search and Seizure action, it is seen in pra […]
CA Mohit Gupta wrote a new post, Issuance of notice u/s 131 (1A) of the Income Tax Act 1961 4 years ago
Issuance of notice u/s 131 (1A) of the Income Tax Act 1961 after the conclusion of Income Tax Search and Seizure u/s 132 of the Income Tax Act 1961 – Legal Paradox
Introduction:
Ever since the enactment of the o […]
CA Mohit Gupta wrote a new post, Summary of Key Findings And Recommendations In The CAG’s Performance Audit Report On Income Tax Search And Seizure Assessments 4 years, 1 month ago
Summary of Key Findings And Recommendations In The CAG’s Performance Audit Report On Income Tax Search And Seizure Assessments (Report No.14 of 2020)
Performance Audit Report No.14 of 2020 on Search and Seizure A […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure 4 years, 3 months ago
Income Tax Search and Seizure
Whether an Income Tax survey proceedings u/s 133A of the Income TaxAct’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961
I. Int […]
CA Mohit Gupta wrote a new post, Income Tax Search and Seizure: Whether a new claim can be raised in the Income Tax return filed u/s 153A of the act 4 years, 5 months ago
Income Tax Search and Seizure: Whether a new claim can be raised in the Income Tax return filed u/s 153A of the act
Introduction:
The provisions of assessment in the case of search u/s. 153A etc. have been […]
CA Mohit Gupta‘s profile was updated 4 years, 5 months ago