New Reassessment Regime : Law, Procedure and Practical Guide

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Description
Message from Hon'ble Justice Rajesh Bindal, Judge, Supreme Court of India
Message from Hon'ble Justice Ujjal Bhuyan, Judge, Supreme Court of India
Message from Hon'ble Justice K. R. Shriram, Chief Justice, High Court of Madras
Message from Hon'ble Justice Abhay Ahuja, Judge, High Court of Bombay
Message from Hon'ble Justice Dr. Neela Gokhale, Judge, High Court of Bombay
Message from Justice Somasekhar Sundaresan, Judge, High Court of Bombay
Message by Justice C. V. Bhadang (Former Judge, Bombay High Court), President Income Tax Appellate Tribunal
From the desk of the Editor
From the desk of the Co-Editor
Message from the National President
From the desk of the Chairperson of the Publication Committee
About the All India Federation of Tax Practitioners (AIFTP) About the Author
Contents
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Table of Contents
Chapter 1. Introduction to Reassessment
Chapter 2. Income Escaping Assessment [Section 147 of the Act]
Chapter 3. Procedure before Issuance of Notice under Section 148 of the Act [148A of the Act]
Chapter 4. Issue of Notice where income has Escaped Assessment [Section 148 of the Act]
Chapter 5. Time Limit for notice [Section 149 of the Act]
Chapter 6. Sanction for Issue of Notice [Section 151 of the Act]
Chapter 7. Faceless Assessment of Income Escaping Assessment [Section 151A of the Act]
Chapter 8. Miscellaneous Provisions relating to Reassessment [Sections 148B, 150 and 152 of the Act]
Chapter 9. Filing the return and Participating in Reassessment Proceedings [Sections 139, 142(1), 143(2), 143(3),144, 144B, 147, 148 and 153 of the Act]
Chapter 10. Appeal and Revision Reassessment
Chapter 11. Penalties
Chapter 12. Offences and Prosecutions
Chapter 13. Writ remedies (Constitutional Remedies) in Reassessment Proceedings
Chapter 14. A Practical Guide and Checklist on Preparing a Response to a Notice Issued under Section 148A of the Act
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Author Details
MR. SHASHI ASHOK BEKAL, Advocate is a Tax Counsel in the chambers of Dr. K. Shivaram, Senior Advocate, Mumbai He also serves as a Panel Counsel for the Central Board of Indirect-tax and Customs.
He is a visiting professor teaching income tax at Pravin Gandhi College of Law, Mumbai. He is also serving as an Independent Director at Golkunda Diamonds & Jewellery Limited. He frequently delivers lectures at various study circles in India.
He is a qualified Chartered Accountant from the Institute of Chartered Accountants of India and a Lawyer from the University of Mumbai. He was awarded a scholarship to pursue his Master in Law in the field of taxation from Jindal Global Law School. He pursued his second Master in Law from Maharashtra National Law University - Mumbai. He was honoured as a Fellow of the Foundation for International Tax.
He is regularly practicing before the Tax Authorities, various Income- tax Appellate Tribunals and High Courts. He advises Domestic and International Taxpayers on various issues emanating from Withholding of tax, Transfer Pricing, Permanent Establishment, Mergers and Restructuring, Estate Planning, Prosecution under Income-tax laws, et cetera.
He has contributed to several books and articles in the field of Income- tax. His publication titled, "Handbook on Taxation of Partnership Firms & Limited Liability Partnerships: Frequently Asked Question", Published by Taxmann in 2022, ISBN 9789392211225 is recognized as a Best Seller.
His Article on the Faceless Appeal Scheme has been cited by the Hon'ble Income-tax Appellate Tribunal in the case of Mahadev Cold Storagev. JCIT[2021] 127 taxmann.com 722/190 ITD 273 (Agra-Trib.).