Reference book for Sec 148 of income tax related court cases
M Arumugam (Retd Joint commissioner finance from KVS) (60 Points)
16 June 2019M Arumugam (Retd Joint commissioner finance from KVS) (60 Points)
16 June 2019
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(196060 Points)
Replied 17 June 2019
With the introduction of e-assessment, there is no comprehensive single book, but you can refer an article.... comprehensive-guide-to-the-law-of-reopening-of-assessments-under-sections-147-to-153-of-the-income-tax-act-1961
You may also refer the attachment.
For assessment procedure you can refer any good book, like ...