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Complete Guide to REASSESSMENT u/s 148 of Income Tax Act, 1961

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Book Details
Title Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961
ISBN 978-93-9085-491-2
Edition 3rd edn., 2025
Pages 840
Authors Ramesh Patodia
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-CGTRITA Categories: , , ,

Description

Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961 by Ramesh Patodia(3rd Edition, 2025) is an authoritative reference for tax professionals, chartered accountants, lawyers, and students of taxation. Spanning 840 pages, the book provides an in-depth analysis of reassessment provisions, procedural aspects, judicial interpretations, and compliance requirements under Section 148 of the Income Tax Act. Published by Bharat Publishers, it equips readers with practical insights into handling reassessment notices and litigation. ISBN: 978-93-9085-491-2. Available at a flat 25% discount with free shipping for a limited period.

Content

S. No. Title Page No.
1 Preface to the Third Edition 7
2 Detailed Contents 11
3 Table of Cases 53
4 Chapter 1 – Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961 1
5 Chapter 2 – Meaning of some important words and phrases in relation to reassessment and understanding of provisions 192
6 Chapter 3 – Issue and Service of Notice under section 148 of Income-tax Act, 1961 208
7 Chapter 4 – Filing of return in response to notice under section 148 303
8 Chapter 5 – Information/Reasons to believe that income chargeable to tax has escaped assessment 314
9 Chapter 6 – Sanction/Approval/Direction from Higher Authority 429
10 Chapter 7 – Reply to Show cause notice under section 148A / Filing of Objections 445
11 Chapter 8 – Order under section 148A / Order on objection 455
12 Chapter 9 – Writ Petition against Reassessment Proceedings 469
13 Chapter 10 – Assessment or Reassessment Proceedings under section 148 488
14 Chapter 11 – Miscellaneous Issues 518
15 Chapter 12 – TOLA and Reassessment 535
16 Chapter 13 – Reassessment and Information Technology Act, 2000 553
17 Chapter 14 – Reassessment and Code of Civil Procedure, 1908 573
18 Chapter 15 – Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872) 581
19 Chapter 16 – Income-tax Act, 1922 — Relevant provisions 594
20 Chapter 17 – Checklist for handling case under section 148 598
21 Chapter 18 – Specimen Formats 603
22 Chapter 19 – Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961 612
23 Appendix 1 – Circulars, Notifications, Instructions, Press Release & Statute 617
24 Subject Index 729

Additional information

Publisher

Bharat

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