SEO Sai Gr. Hosp.
212572 Points
Posted on 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 ...
https://taxpublishers.in/Book?Book_SCRASS_2K16