Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961 3rd Edition 2025

The Complete Guide to Reassessment under Section 148 of the Income Tax Act, 1961 3rd Edition 2025 offers an in-depth examination of the law governing reopening of completed assessments. It explains statutory provisions, jurisdictional prerequisites, limitation timelines, and procedural safeguards in a structured manner. The book incorporates landmark Supreme Court and High Court decisions that define the scope and validity of reassessment proceedings. Practical guidance is provided on drafting replies, filing objections, and challenging invalid notices. Updated with recent legislative changes, it reflects current reassessment practices. This guide is indispensable for tax professionals, advocates, and consultants involved in reassessment advisory and litigation.