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

Author: Ramesh Patodia

Year: 3rd Edition, 2025

About the Book:
Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961 by Advocate Ramesh Patodia offers a thorough and practical analysis of reassessment proceedings under Indian tax law. This updated edition provides an in-depth comparison of old and new provisions, incorporating judicial decisions and legislative updates up to April 2025. The book addresses TOLA, validity of notices, judicial interpretations, and compliance obligations, making it an indispensable resource for tax professionals, chartered accountants, and legal practitioners.

Key Features:

• Threadbare analysis and comparison of old vs. new reassessment law.

• Covers TOLA and its impact on reassessment provisions.

• Detailed analysis of judicial decisions under old law (till 31 March 2021) and their relevance post-1 April 2021.

• Discussion on the validity of notices for AY 2013–14 and 2014–15 under new law.

• Practical insights into issues like change of opinion, disclosure obligations, and recorded reasons.

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Ideal For:

• Chartered Accountants and Tax Professionals

• Advocates specializing in taxation law

• Income Tax Officers and departmental officials

• Law students focusing on taxation and corporate law

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Caveat Legalis:
Description based on available details—interpret with due diligence!

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