{"product_id":"complete-guide-to-reassessment-ramesh-patodia-editio-2025","title":"Complete Guide to REASSESSMENT | Ramesh Patodia | Editio 2025","description":"\u003ch2 data-start=\"257\" data-end=\"331\"\u003e📘 Complete Guide to Reassessment u\/s 148 of the Income Tax Act, 1961\u003c\/h2\u003e\n\u003ch3 data-start=\"332\" data-end=\"386\"\u003e\u003cem data-start=\"336\" data-end=\"386\"\u003eLaw, Procedure, Case Laws \u0026amp; Practical Strategies\u003c\/em\u003e\u003c\/h3\u003e\n\u003cp data-start=\"388\" data-end=\"636\"\u003e\u003cstrong data-start=\"388\" data-end=\"399\"\u003eAuthor:\u003c\/strong\u003e Ramesh Patodia\u003cbr data-start=\"414\" data-end=\"417\"\u003e\u003cstrong data-start=\"417\" data-end=\"430\"\u003eCategory:\u003c\/strong\u003e Income Tax Law | Reassessment | Direct Tax Litigation\u003cbr data-start=\"484\" data-end=\"487\"\u003e\u003cstrong data-start=\"487\" data-end=\"507\"\u003eTarget Audience:\u003c\/strong\u003e Chartered Accountants, Tax Consultants, Income-tax Advocates, Corporate Tax Teams, Departmental Officers, CA\/CS\/CMA\/Law Students\u003c\/p\u003e\n\u003chr data-start=\"638\" data-end=\"641\"\u003e\n\u003ch3 data-start=\"643\" data-end=\"715\"\u003e⚖️ Definitive Practical Guide on Income-tax Reassessment Proceedings\u003c\/h3\u003e\n\u003cp data-start=\"717\" data-end=\"1025\"\u003e\u003cstrong data-start=\"717\" data-end=\"787\"\u003eComplete Guide to Reassessment u\/s 148 of the Income Tax Act, 1961\u003c\/strong\u003e by \u003cstrong data-start=\"791\" data-end=\"809\"\u003eRamesh Patodia\u003c\/strong\u003e is a \u003cstrong data-start=\"815\" data-end=\"860\"\u003especialised and litigation-focused manual\u003c\/strong\u003e that provides \u003cstrong data-start=\"875\" data-end=\"925\"\u003eend-to-end clarity on reassessment proceedings\u003c\/strong\u003e, especially in the light of \u003cstrong data-start=\"954\" data-end=\"1024\"\u003erecent amendments, judicial pronouncements, and procedural changes\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp data-start=\"1027\" data-end=\"1269\"\u003eThe book demystifies the **entire reassessment mechanism—from information suggesting escapement of income to issuance of notice, objections, approval, and completion of proceedings—**making it an indispensable reference for tax professionals.\u003c\/p\u003e\n\u003chr data-start=\"1271\" data-end=\"1274\"\u003e\n\u003ch3 data-start=\"1276\" data-end=\"1294\"\u003e✅ Key Features\u003c\/h3\u003e\n\u003cp data-start=\"1296\" data-end=\"1619\"\u003e✔ Detailed explanation of \u003cstrong data-start=\"1322\" data-end=\"1360\"\u003eSections 147, 148, 148A, 149 \u0026amp; 151\u003c\/strong\u003e\u003cbr data-start=\"1360\" data-end=\"1363\"\u003e✔ Coverage of \u003cstrong data-start=\"1377\" data-end=\"1404\"\u003enew reassessment regime\u003c\/strong\u003e\u003cbr data-start=\"1404\" data-end=\"1407\"\u003e✔ Step-by-step procedural guidance\u003cbr data-start=\"1441\" data-end=\"1444\"\u003e✔ Analysis of \u003cstrong data-start=\"1458\" data-end=\"1505\"\u003elandmark Supreme Court \u0026amp; High Court rulings\u003c\/strong\u003e\u003cbr data-start=\"1505\" data-end=\"1508\"\u003e✔ Practical drafting guidance for replies \u0026amp; objections\u003cbr data-start=\"1562\" data-end=\"1565\"\u003e✔ Focus on \u003cstrong data-start=\"1576\" data-end=\"1619\"\u003elitigation strategy and risk mitigation\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"1621\" data-end=\"1624\"\u003e\n\u003ch3 data-start=\"1626\" data-end=\"1652\"\u003e📚 Coverage Highlights\u003c\/h3\u003e\n\u003cp data-start=\"1654\" data-end=\"2137\"\u003e🔹 Concept of income escaping assessment\u003cbr data-start=\"1694\" data-end=\"1697\"\u003e🔹 “Information” vs “reason to believe”\u003cbr data-start=\"1736\" data-end=\"1739\"\u003e🔹 Procedure under \u003cstrong data-start=\"1758\" data-end=\"1785\"\u003eSection 148A (a) to (d)\u003c\/strong\u003e\u003cbr data-start=\"1785\" data-end=\"1788\"\u003e🔹 Show cause notices \u0026amp; opportunity of hearing\u003cbr data-start=\"1834\" data-end=\"1837\"\u003e🔹 Validity of approvals \u0026amp; jurisdictional issues\u003cbr data-start=\"1885\" data-end=\"1888\"\u003e🔹 Time limits under Section 149\u003cbr data-start=\"1920\" data-end=\"1923\"\u003e🔹 Reopening of completed assessments\u003cbr data-start=\"1960\" data-end=\"1963\"\u003e🔹 Reassessment in search \u0026amp; survey cases\u003cbr data-start=\"2003\" data-end=\"2006\"\u003e🔹 Faceless reassessment framework\u003cbr data-start=\"2040\" data-end=\"2043\"\u003e🔹 Remedies—writs, appeals \u0026amp; stay of proceedings\u003cbr data-start=\"2091\" data-end=\"2094\"\u003e🔹 Practical checklists \u0026amp; compliance tips\u003c\/p\u003e\n\u003chr data-start=\"2139\" data-end=\"2142\"\u003e\n\u003ch3 data-start=\"2144\" data-end=\"2160\"\u003e🎯 Ideal For\u003c\/h3\u003e\n\u003cp data-start=\"2164\" data-end=\"2207\"\u003e✔ Chartered Accountants \u0026amp; tax consultants\u003c\/p\u003e\n\u003cp data-start=\"2210\" data-end=\"2247\"\u003e✔ Income-tax advocates \u0026amp; litigators\u003c\/p\u003e\n\u003cp data-start=\"2250\" data-end=\"2289\"\u003e✔ Corporate tax \u0026amp; finance departments\u003c\/p\u003e\n\u003cp data-start=\"2292\" data-end=\"2339\"\u003e✔ Professionals handling reassessment notices\u003c\/p\u003e\n\u003cp data-start=\"2342\" data-end=\"2374\"\u003e✔ CA \/ CS \/ CMA \/ Law students\u003c\/p\u003e\n\u003cp data-start=\"2377\" data-end=\"2422\"\u003e✔ Anyone dealing with \u003cstrong data-start=\"2399\" data-end=\"2422\"\u003eSection 148 notices\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2424\" data-end=\"2427\"\u003e\n\u003cp data-start=\"2464\" data-end=\"2673\"\u003e\u003cstrong data-start=\"2464\" data-end=\"2488\"\u003eReassessment u\/s 148\u003c\/strong\u003e, \u003cstrong data-start=\"2490\" data-end=\"2522\"\u003eIncome Tax Reassessment Book\u003c\/strong\u003e, \u003cstrong data-start=\"2524\" data-end=\"2545\"\u003eSection 148 Guide\u003c\/strong\u003e, \u003cstrong data-start=\"2547\" data-end=\"2575\"\u003e148A Procedure Explained\u003c\/strong\u003e, \u003cstrong data-start=\"2577\" data-end=\"2607\"\u003eIncome Escaping Assessment\u003c\/strong\u003e, \u003cstrong data-start=\"2609\" data-end=\"2638\"\u003eRamesh Patodia Income Tax\u003c\/strong\u003e, \u003cstrong data-start=\"2640\" data-end=\"2673\"\u003eReopening of Assessment India\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2675\" data-end=\"2678\"\u003e\n\u003ch3 data-start=\"2680\" data-end=\"2706\"\u003e🧑⚖️ About the Author\u003c\/h3\u003e\n\u003cp data-start=\"2708\" data-end=\"2889\"\u003e\u003cstrong data-start=\"2708\" data-end=\"2726\"\u003eRamesh Patodia\u003c\/strong\u003e is a respected \u003cstrong data-start=\"2742\" data-end=\"2780\"\u003edirect tax professional and author\u003c\/strong\u003e, known for his \u003cstrong data-start=\"2796\" data-end=\"2888\"\u003edeep understanding of income-tax litigation, procedural law, and practical advisory work\u003c\/strong\u003e.\u003c\/p\u003e\n\u003chr data-start=\"2891\" data-end=\"2894\"\u003e\n\u003ch3 data-start=\"2896\" data-end=\"2917\"\u003e⭐ Book Highlights\u003c\/h3\u003e\n\u003cp data-start=\"2919\" data-end=\"3110\"\u003e📘 Dedicated book on reassessment proceedings\u003cbr data-start=\"2964\" data-end=\"2967\"\u003e⚖️ Litigation-ready analysis\u003cbr data-start=\"2995\" data-end=\"2998\"\u003e📑 Practical drafting \u0026amp; procedural guidance\u003cbr data-start=\"3041\" data-end=\"3044\"\u003e🧠 Updated with latest case laws\u003cbr data-start=\"3076\" data-end=\"3079\"\u003e📚 Essential for tax practice\u003c\/p\u003e\n\u003chr data-start=\"3112\" data-end=\"3115\"\u003e\n\u003ch3 data-start=\"3117\" data-end=\"3144\"\u003e🔔 Final Recommendation\u003c\/h3\u003e\n\u003cp data-start=\"3146\" data-end=\"3376\"\u003eIf you handle \u003cstrong data-start=\"3160\" data-end=\"3202\"\u003ereassessment notices under Section 148\u003c\/strong\u003e, this book by \u003cstrong data-start=\"3217\" data-end=\"3235\"\u003eRamesh Patodia\u003c\/strong\u003e is a \u003cstrong data-start=\"3241\" data-end=\"3276\"\u003emust-have professional resource\u003c\/strong\u003e to \u003cstrong data-start=\"3280\" data-end=\"3375\"\u003echallenge invalid reopenings, ensure procedural compliance, and safeguard taxpayers’ rights\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp data-start=\"3378\" data-end=\"3452\"\u003e👉 \u003cstrong data-start=\"3381\" data-end=\"3452\"\u003eHighly recommended for every income-tax practitioner and litigator.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"3454\" data-end=\"3457\"\u003e\n\u003cp data-start=\"3459\" data-end=\"3685\"\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43084619022470,"sku":null,"price":1295.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/Gemini_Generated_Image_qbhm96qbhm96qbhm.png?v=1769603188","url":"https:\/\/genzbookcompany.com\/products\/complete-guide-to-reassessment-ramesh-patodia-editio-2025","provider":"GenZbookcompany","version":"1.0","type":"link"}