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

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Author: Ramesh Patodia

ISBN: 978-93-90854-91-2

Publishing Date: 2021

Publisher: Bharat Law House Pvt. Ltd.

Edition: 2nd edn., 2021

No of Pages: 648

Language: English

Vendor: Bharat Law House Pvt. Ltd.

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

Chapter 1  Analysis of Statutory Provisions Relating to Reassessment under 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  Reasons to believe that income chargeable to tax has escaped assessment

Chapter 6 Sanction/Approval/Direction from Higher Authority

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

Chapter 8    Order on Objection/Order under section 148A

Chapter 9       Writ Petition against Reassessment Proceedings

Chapter 10     Assessment or Reassessment Proceedings under section 148

Chapter 11     Miscellaneous Issues

Chapter 12     COVID-19 and Reassessment

Chapter 13     Reassessment and Information Technology Act, 2000

Chapter 14     Reassessment and Code of Civil Procedure, 1908

Chapter 15     Reassessment and the 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

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

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