Search, Survey, Summons and Reassessment Under the Income Tax Act, 1961 1st Edition 2025

Search, Survey, Summons and Reassessment Under the Income Tax Act, 1961 is a comprehensive and practice-oriented guide that explains the powers of income tax authorities and the procedural framework governing enforcement actions. Search and survey operations, summons issuance, and reassessment proceedings form the backbone of income tax compliance and litigation in India.

This book systematically explains statutory provisions, procedural safeguards, and limitations on the powers exercised by tax authorities. It discusses conditions for conducting search and survey operations, the legal framework governing summons, and the reassessment mechanism in detail. Judicial interpretations are incorporated to provide clarity on disputed and evolving issues.

Written with a strong practical focus, the book balances enforcement powers with taxpayer rights, making it valuable for both advisory and litigation purposes. It serves as a reliable reference for professionals dealing with complex tax investigations and reassessment cases under the Income Tax Act.