Technical Grounds for a Favourable Income Tax AppealAssessing Officer Defaults and
Procedural LapsesA Practitioner's Reference — 28 Grounds
With Supporting Case Law and Drafting TipsCovers the Income-tax Act, 20...
Transition From the 1961 Act to the 2025 Act — Which Law Governs Your
Assessment or Reassessment
Understanding
Section 536 and the saving-clause principles that determine whether the old or
new Act applies to...
Rectification, Appeals and Remedies Against Assessment and Reassessment
Orders
What
to do once an assessment or reassessment order has been passed, and how to
protect your position at every stageRectification U...
Search, Seizure and Block Assessment Under Sections 247, 248 and 294 — What
Changes for Taxpayers
Rights,
obligations and precautions during and after an income tax search operation,
and the Supreme Court rul...
Sanction, Time Limits and Deadlines for Reassessment — Sections 282, 284 and
286 Explained
The
limitation periods and approval requirements that decide whether a reassessment
notice is even legally valid, and...
Income Escaping Assessment (Reassessment) Under Sections 279 to 281 — The
New Regime Explained
How
reopening of assessments works under the Income-tax Act, 2025, and why the
mandatory show-cause step an...
Faceless Assessment Under Section 273 — Procedure, Safeguards and Practical
Realities
How
electronic, jurisdiction-free assessment works under the new Act, the strong
body of case law protecting the rig...
Best Judgment Assessment Under Section 271 — When the Assessing Officer
Decides Without You
Understanding
the triggers, the legal standard for a fair estimate, consequences, and
remedies available when ...
Regular and Scrutiny Assessment Under Section 270(10) — A Complete GuideHow
cases are selected for detailed examination, the natural-justice standard
courts demand, and how to conduct yourself through the process...
Processing
of Return and Summary Assessment Under Section 270(1) — What Every Taxpayer
Must Know
Understanding
intimations, prima facie adjustments, the new mandatory hearing requirement,
and why an intimati...