Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961
by Ramesh PatodiaCONTENTS
| Preface to the Third Edition | 7 |
| Detailed Contents | 11 |
| Table of Cases | 53 |
| 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 |
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