3 Review(s)

? The only book is originally written discussing the law relating to reassessment in its entire compass with equal emphasis on old as well as the new law.? Discussing law relating to reassessment under the new scheme in an elaborate manner covering the issues that may arise during the practice of new law and explaining them in a lucid manner.? Identifying the issues in the new law and their probable resolution.? Contours of new section 148A explained encompassing all facets thereof and also incorporating latest judgments pronounced on applicability and scope of section 148A thus making the matter fully updated.? Providing check-lists on receipt of notice under section 148A/148 and providing guidance as to steps to be taken on receipt of show-cause notice under section 148A and on receipt of final notice under section 148.? New assessment procedure post survey and search, where such action is taken after 31.03.2021 discussed in detail identifying the issues that may arise and explain with reasons their probable resolution.? The entire subject matter is fully updated in the wake of the Finance Act, 2022 and any circular/notifications/instructions issued so far, wherever relevant for the subject matter of the book. Incorporating all the latest, relevant and important case laws on the subject.