| Introduction | 1 | |
| 2 | Income Escaping Assessment [Section 147] | 20 |
| 3 | Issue of Notice Under section 148 where Income has Escaped Assessment [Section 148 : As substituted by the Finance (No. 2) Act, 2024, with effect from 01.09.2024] |
41 |
| 4 | Issue of Notice under section 148 Where Income has Escaped Assessment [Section 148 : As applicable upto 31.08.2024] |
51 |
| 5 | Issue and Service of Notice under section 148 | 85 |
| 6 | Notices under section 148 barred by Limitation | 99 |
| 7 | Notice in the Name of Deceased Assessee in Reassessment Proceedings |
100 |
| 8 | Reassessment – Notice Against Non-existent Entity – Validity | 119 |
| 9 | Notice Deemed to be Valid in Certain Circumstances [Section 292BB] |
124 |
| 10 | Issuance of Notice Under Section 143(2) in Reassessment Proceedings |
132 |
| 11 | Procedure before issuance of notice under section 148 [Section 148A : Applicable with effect from 01.09.2024] |
138 |
| 12 | Procedure before issuance of notice under section 148 [Section 148A : Applicable upto 31.08.2024] |
142 |
| 13 | Prior approval for assessment, reassessment, or recomputation in certain Cases [Section 148B] |
201 |
| 14 | Time Limit for Notices under Sections 148 and 148A [Section 149 : Applicable from 01.09.2024] |
203 |
| 15 | Time Limit for Issue of Notice Under Section 148 [Section 149 : Applicable from 31.08.2024] |
205 |
| 16 | Provision for Cases where Assessment is in Pursuance of an Order on Appeal, etc. [Section 150] |
243 |
| 17 | Sanction for Issue of Noticeunder Section 148 [Section 151] | 265 |
| 18 | Faceless Assessment of Income Escaping Assessment [Section 151A] |
287 |
| 19 | Other Provisions [Section 152] | 306 |
| 20 | Time Limit for Completion of Assessment, Reassessment and Re-computation [Section 153] |
312 |
| 21 | Effect of Re-opening the Assessment Based on Wrong Facts or Conclusions |
325 |
| 22 | Reopening of Assessment and Maintainability of Writ Petition. | 331 |
| 23 | Reopening beyond 4 years’ failure to disclose fully and truly material facts necessary for assessment |
342 |
| 24 | Concept of Reason to believe | 356 |
| 25 | Doctrine of Change of Opinion | 378 |
| 26 | Offences and Prosecutions | 398 |
| 27 | Specimen of Reasons recorded for Reopening of Assessment | 427 |
| 28 | Important Board’s Circulars and Instructions | 429 |
| 29 | Cases where Initiating Reassessment Proceedings Justified | 447 |
| 30 | Cases where initiating reassessment proceedings not justified | 453 |
| 31 | Cases where Reassessment Proceedings Justified on the Basis of Informations Received from other Agencies |
473 |
| 32 | Cases where Reassessment Proceedings not Justified on the Basis of Informations Received from other Agencie |
476 |
| 33 | Important case law on Reassessment | 482 |
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REASSESSMENT (DIRECT TAX) As Amended By Finance Act 2025
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