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

Chapter 2             Meaning of some important words and phrases in relation to reassessment and understanding of provisions

Chapter 3             Issue and Service of Notice under section 148 of Income-tax Act, 1961

Chapter 4             Filing of return in response to notice under section 148

Chapter 5             Information/Reasons to believe that income chargeable to tax has escaped assessment

Chapter 6             Sanction/Approval/Direction from Higher Authority

Chapter 7             Reply to Show cause notice under section 148A/ Filing of Objections

Chapter 8             Order under section 148A/Order on objection

Chapter 9             Writ Petition against Reassessment Proceedings

Chapter 10           Assessment or Reassessment Proceedings under section 148

Chapter 11            Miscellaneous Issues

Chapter 12            TOLA and Reassessment

Chapter 13            Reassessment and Information Technology Act, 2000

Chapter 14            Reassessment and Code of Civil Procedure, 1908

Chapter 15            Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872)

Chapter 16            Income-tax Act, 1922 — Relevant provisions

Chapter 17            Checklist for handling case under section 148

Chapter 18            Specimen Formats

Chapter 19            Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961

Appendix 1           Circulars, Notifications, Instructions, Press Release & Statute

SUBJECT INDEX