Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961 by Ramesh Patodia – 3rd Edition 2025

Description

Chapter 1     Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961

Chapter 2             Meaning of some important words and phrases in relation to reassessment and understanding of provisions

Chapter 3             Issue and Service of Notice under section 148 of Income-tax Act, 1961

Chapter 4             Filing of return in response to notice under section 148

Chapter 5             Information/Reasons to believe that income chargeable to tax has escaped assessment

Chapter 6             Sanction/Approval/Direction from Higher Authority

Chapter 7             Reply to Show cause notice under section 148A/ Filing of Objections

Chapter 8             Order under section 148A/Order on objection

Chapter 9             Writ Petition against Reassessment Proceedings

Chapter 10           Assessment or Reassessment Proceedings under section 148

Chapter 11           Miscellaneous Issues

Chapter 12           TOLA and Reassessment

Chapter 13           Reassessment and Information Technology Act, 2000

Chapter 14           Reassessment and Code of Civil Procedure, 1908

Chapter 15           Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872)

Chapter 16           Income-tax Act, 1922 — Relevant provisions

Chapter 17           Checklist for handling case under section 148

Chapter 18           Specimen Formats

Chapter 19           Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961

Appendix 1           Circulars, Notifications, Instructions, Press Release & Statute

SUBJECT INDEX