The compendious and the complex nature of our law, under Direct Taxes namely, 'Power And Duties Of Assessing Officers And Other Income Tax Authorities', makes the task of the officers, who have to apply this law in different Judicial interpretations of the law courts up-to-date and also have to acquire familiarity with the nature and scope of the main provisions of the Direct Taxes.
The subject is of great importance for the Assessing Officer and other authorities of the Department and is equally, important for all Tax Payers, viz.,Industrialists Companies, partnership Firms, H.U.F.'s, Individuals, Public Undertakings, Commercial Establishments etc., as well as for Courts, Lawyers, Chartered Accountants and Cost Accountants, Income Tax Practitioners, various Associations and Chamber of Commerce, Professors of Law, various Government Departments and student community at large etc., and all those who have anything to do with this branch of law.