Understanding of Law and Procedure of Reassessment is a Practice book on Income Tax on Conferenza, priced at ₹796 (20% off MRP ₹995). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹796 · 20% off
- Course
- Practice
- Subject
- Income Tax
Understanding of Law and Procedure of Reassessment
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Understanding of Law and Procedure of Reassessment by Ram Dutt Sharma explains income escaping assessment under Sections 147 to 153 of the Income Tax Act, 1961, covering both the substantive law and the procedure. This 6th Edition is updated with all amendments introduced by the Finance Act, 2025.
At a glance
| Edition | 6th Edition, 2025 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2025 |
| Covers | Sections 147 to 153, Income Tax Act, 1961 |
| Publisher | Commercial Law Publishers |
What's inside
- Scope, conditions and limitations for initiating reassessment proceedings
- Jurisdictional requirements and validity of notices issued under section 148
- Time limits for issuing and completing reassessment after the recent amendments
- Supreme Court and High Court rulings interpreting reassessment, plus CBDT circulars and instructions
- Step-by-step procedure from initiation to completion, including framing, serving and replying to notices
- Remedies and appellate provisions against reassessment orders, with case studies and illustrations
Who should buy this
- Tax practitioners, chartered accountants and advocates handling reassessment matters
- Tax officers and departmental representatives working on section 148 proceedings
- Taxpayers who have received a reassessment notice and want to understand the process
Publisher's description
This 6th Edition (2025) of Understanding of Law & Procedure of Reassessment (Income Escaping Assessment) by Ram Dutt Sharma provides an in-depth and practical exposition of the law relating to reassessment under the Income Tax Act, 1961, as contained in Sections 147 to 153, updated with all amendments introduced by the Finance Act, 2025.
The book serves as a comprehensive guide for understanding the substantive and procedural aspects of reassessment, incorporating the latest legislative changes, judicial pronouncements, and CBDT instructions.
Key highlights include:
• Detailed coverage of the scope, conditions, and limitations for initiating reassessment proceedings
• Analysis of jurisdictional requirements and validity of notices under section 148
• Time limits for issuance and completion of reassessment proceedings post-amendments
• Impact of recent amendments introduced by the Finance Act, 2025 on reassessment provisions
• Incorporation of important Supreme Court and High Court rulings interpreting reassessment provisions
• Procedural guidance on framing, serving, and responding to reassessment notices
• Step-by-step explanation of reassessment proceedings, from initiation to completion
• Reference to CBDT circulars and notifications for practical clarity
• Discussion on remedies and appellate provisions against reassessment orders
• Case studies and illustrations for practical application
This edition is particularly useful for:
• Tax practitioners, chartered accountants, and advocates dealing with reassessment matters
• Tax officers and departmental representatives
• Students of taxation law seeking clarity on reassessment procedures
• Professionals appearing before appellate forums and courts in income-tax cases
With its practical orientation, updated legislative coverage, and judicial insights, this book is an indispensable reference for mastering the law and practice of reassessment under the Income Tax Act, 1961.
Frequently asked questions
What is Understanding of Law and Procedure of Reassessment?+
Understanding of Law and Procedure of Reassessment by Ram Dutt Sharma explains income escaping assessment under Sections 147 to 153 of the Income Tax Act, 1961, covering both the substantive law and the procedure. This 6th Edition is updated with all amendments introduced by the
How much does Understanding of Law and Procedure of Reassessment cost?+
Understanding of Law and Procedure of Reassessment is available for ₹796 (MRP ₹995) on Conferenza, with fast delivery.
Which exam is Understanding of Law and Procedure of Reassessment for?+
Practice — Income Tax.
Is Understanding of Law and Procedure of Reassessment good for self-study of Income Tax?+
Understanding of Law and Procedure of Reassessment is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Understanding of Law and Procedure of Reassessment is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Understanding of Law and Procedure of Reassessment available as a free PDF download?+
Understanding of Law and Procedure of Reassessment is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.