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With the introduction of e-assessment, there is no comprehensive single book, but you can refer an article.... comprehensive-guide-to-the-law-of-reopening-of-assessments-under-sections-147-to-153-of-the-income-tax-act-1961
You may also refer the attachment.
For assessment procedure you can refer any good book, like ...
https://taxpublishers.in/Book?Book_SCRASS_2K16
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