Advocate Sanjiv Shah has explained the entire law on “audi alteram partem” in a simple and clear manner. He has referred to all the important judgements on the topic and highlighted their nuances. He has also clarified the misconceptions that prevail with regard to the legal principles
1) Litigating Counsel’s safest haven and refuge which normally faces the least resistance from the adjudicating seat is urging the ground of natural justice. Somewhere at the back or corner of the arguing Counsel’s mind there is a comfortable feeling that, in a worst scenario and as a last resort, more particularly, where case on merits is dicey, a judge, howsoever, hostile vis-a-vis other pleas will uphold submission of contravention of golden rules of justice. Such approach of Counsel is also seen in conferences with clients while planning and framing strategies for arguments depending upon facts and circumstances surrounding a particular case. Indeed this is also conference weapon to persuade and convince clients that they have an ace up their sleeve, probably just enough to save them from an adverse result.
Dr. K. Shivaram, Senior Advocate, and Mr. Shashi Bekal, Advocate, have explained in meticulous detail the entire law and practice relating to the newly introduced scheme of ‘Faceless Appeals’. The learned authors have also offered valuable suggestions on how the scheme can be improved. They have also prepared a check-list which will enable taxpayers and professionals to derive maximum advantage from the scheme
Advocate Aditya Ajgaonkar has explained the concept of “faceless appeals” proposed to be introduced in the ITAT by the Finance Bill 2021. He has opposed the proposal and argued that it is a serious affront to the independence of the judicial function and a violation of the principles of natural Justice. He has pleaded that the proposal should be reconsidered by the Government 
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The CBDT has issued a clarificatory circular no. 36 or 2016 dt. 25-10-2016 for exempting capital gain on acquisition of non-agricultural lands by the Government. CA Anilkumar Shah has studied the Circular and the law on the subject and explained various important issues arising therefrom 
Advocate Shashi Bekal has appreciated the efforts of the CBDT in issuing Circular No. 21 of 2020 and clarifying the several doubts that tax professionals and taxpayers had with regard to The Direct Tax Vivad Se Vishwas Act, 2020. The ld. author has explained the salient points of the Circular in a succinct manner. He has suggested that the CBDT may consider appointing a Centralised Nodal Officer in each city to speedily resolve any incremental difficulties that may arise 
CA Mohit Gupta has pointed out that the Income-tax department usually relies on the extrapolation principle in search assessments to make arbitrary additions even for years where no incriminating material has been unearthed. He has considered whether the Department is justified in doing so and explained the entire law on the subject with reference to leading judicial precedents 
CA Sujay Ajgaonkar has systematically set out the details of the stimulus package (Atmanirbhar 3.0) unveiled by the Finance Minister a few days ago. He has detailed how these stimulus measures will boost Employment and revive the Economy