Law Relating to Reassessment 5th Edition 2025

Law Relating to Reassessment – 5th Edition 2025 is a specialized and authoritative reference focusing on one of the most litigated areas of Indian income tax law—reassessment proceedings. Fully updated to reflect the latest statutory amendments, faceless procedures, and judicial pronouncements applicable in 2025, this edition provides clarity on the evolving reassessment framework. The book offers a section-wise analysis of Sections 147 to 151, covering reopening of assessments, issue of notices, approval mechanisms, time limits, and procedural safeguards available to taxpayers. It examines the legal validity of reassessment actions, jurisdictional issues, and common grounds of challenge, supported by relevant case law. Written from a practitioner’s perspective, the book equips professionals with the tools required to respond effectively to reassessment notices and manage litigation. Its structured approach ensures ease of reference while retaining analytical depth.