This book is a comprehensive commentary on the Reassessment provision under the Income-tax Act. It features an exhaustive discussion on the fundamental concepts & issues arising under the law of reassessment combined with essential commentary on statutory provisions & the jurisprudence. It also includes cross-references to other chapters wherever implications must be understood entirely to assist the reader.
This book will be helpful for departmental officers, litigants, and tax professionals dealing with the reopening of assessment. The provisions are explained in a manner so that not only the experts in Income-tax law will be benefited, but also a beginner can be elevated to the next level.
The Present Publication is the 2nd Edition, authored by D.C. Agrawal & Ajay Kumar Agrawal. This book is amended by the Finance Act 2022, and the law stated in this book is amended up to 12th May 2022.
