One Stop Referencer for Assessments & Appeals

Bharat’s One Stop Referencer for Assessments & Appeals – 3rd Edition 2025 is a comprehensive and practical guide that provides complete coverage of the law, rules, procedures, and case-law relating to income tax assessments and appeals. Updated with the latest Finance Act, 2025 amendments, CBDT circulars, notifications, and judicial pronouncements, this book is a ready reckoner for tax practitioners, chartered accountants, advocates, and corporate professionals.

Key Features of the Book:

• Comprehensive Coverage: Detailed discussion on assessment procedures, scrutiny, reassessment, faceless assessment, and appellate remedies under the Income-tax Act, 1961.

• Appeals Explained: Step-by-step guidance on filing appeals before the CIT(A), ITAT, High Courts, and the Supreme Court, with procedural aspects and timelines clearly explained.

• Latest Amendments: Incorporates all relevant changes under the Finance Act, 2025, recent CBDT circulars, and case-law updates.

• Practical Insights: Includes checklists, formats, and references to help professionals prepare accurate assessment replies and draft appeal submissions effectively.

• Judicial Pronouncements: Summarizes landmark judgments and their impact on assessments and appellate proceedings.

• User-Friendly Structure: Designed as a referencer with topic-wise arrangement, enabling quick and easy access to key provisions and practical notes.

• Special Focus: Coverage of faceless appeal schemes, dispute resolution mechanisms, stay of demand, penalties, prosecution, and settlement commission provisions.

Why This Book is Essential:

• Serves as a complete handbook on income tax assessments and appeals.

• Bridges the gap between statutory provisions, CBDT guidance, and judicial interpretation.

• Ideal for CAs, tax consultants, lawyers, corporate professionals, academicians, and students of taxation.

• Helps professionals handle complex assessment and appellate matters with confidence.

Bharat’s One Stop Referencer for Assessments & Appeals – 3rd Edition 2025 is an indispensable guide for anyone dealing with tax litigation and compliance, ensuring updated knowledge and practical solutions at every stage of the assessment and appeal process.