Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961
Meaning of some important words and phrases in relation to reassessment and understanding of provisions
Issue and Service of Notice under section 148 of Income-tax Act, 1961
Filing of return in response to notice under section 148
Information/Reasons to believe that income chargeable to tax has escaped assessment
Sanction/Approval/Direction from Higher Authority
Reply to Show cause notice under section 148A/ Filing of Objections
Order under section 148A/Order on objection
Writ Petition against Reassessment Proceedings
Assessment or Reassessment Proceedings under section 148
Miscellaneous Issues
TOLA and Reassessment
Reassessment and Information Technology Act, 2000
Reassessment and Code of Civil Procedure, 1908
Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872)
Income-tax Act, 1922 — Relevant provisions
Checklist for handling case under section 148
Specimen Formats
Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961
Circulars, Notifications, Instructions, Press Release & Statute