Chapter 1 Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961 Chapter 2 Meaning of some important words and phrases in relation to reassessment and understanding of provisions Chapter 3 Issue and Service of Notice under section 148 of Income-tax Act, 1961 Chapter 4 Filing of return in response to notice under section 148 Chapter 5 Reasons to believe that income chargeable to tax has escaped assessment Chapter 6 Sanction/Approval/Direction from Higher Authority Chapter 7 Filing of Objection/Reply to Show cause notice under section 148A Chapter 8 Order on Objection/Order under section 148A Chapter 9 Writ Petition against Reassessment Proceedings Chapter 10 Assessment or Reassessment Proceedings under section 148 Chapter 11 Miscellaneous Issues Chapter 12 COVID-19 and Reassessment Chapter 13 Reassessment and Information Technology Act, 2000 Chapter 14 Reassessment and Code of Civil Procedure, 1908 Chapter 15 Reassessment and the Indian Evidence Act, 1872 Chapter 16 Income-tax Act, 1922 — Relevant provisions Chapter 17 Checklist for handling case under section 148 Chapter 18 Specimen Formats Appendix 1 Circulars, Notifications, Instructions, Press Release & Statute |