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

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Book Details

CONTENTS

Preface to the Third Edition7
Detailed Contents 11
Table of Cases53
Chapter 1 Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961 1
Chapter 2 Meaning of some important words and phrases in relation to reassessment and understanding of provisions 192
Chapter 3 Issue and Service of Notice under section 148 of Income-tax Act, 1961 208
Chapter 4 Filing of return in response to notice under section 148 303
Chapter 5 Information/Reasons to believe that income chargeable to tax has escaped assessment 314
Chapter 6 Sanction/Approval/Direction from Higher Authority 429
Chapter 7 Reply to Show cause notice under section 148A/Filing of Objections 445
Chapter 8 Order under section 148A/Order on objection 455
Chapter 9 Writ Petition against Reassessment Proceedings 469
Chapter 10 Assessment or Reassessment Proceedings under section 148 488
Chapter 11 Miscellaneous Issues 518
Chapter 12 TOLA and Reassessment 535
Chapter 13 Reassessment and Information Technology Act,2000 553
Chapter 14 Reassessment and Code of Civil Procedure, 1908 573
Chapter 15 Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872) 581
Chapter 16 Income-tax Act, 1922 - Relevant provisions 594
Chapter 17 Checklist for handling case under section 148 598
Chapter 18 Specimen Formats 603
Chapter 19 Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961 612
Appendix 1 Circulars, Notifications, Instructions, Press Release & Statute 617
SUBJECT INDEX 729

About the Author

Ramesh Patodia

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Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961
Publisher: Bharat Law House
Pages: 840
Language: English
ISBN: 9789390854912
1145 Price : ₹ 1595
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