“reassessment proceedings”

ReassessmentSections 147-151Sections 147-1518,150 judgments

The decision most relied on for reassessment proceedings is CIT v. Kelvinator of India Ltd. (320 ITR 561), cited in 1,673 judgments on BharatTax.

Leading authorities on reassessment proceedings

CIT v. Kelvinator of India Ltd.

320 ITR 561 · 2010 · Supreme Court

1,673

citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

GKN Driveshafts (India) Ltd. v. ITO

259 ITR 19 · 2003 · Supreme Court

1,349

citing judgments

When a notice under Section 148 of the Income Tax Act is issued, the Assessing Officer is bound to furnish reasons for reopening upon the assessee's request and must dispose of the assessee's objections to the notice by passing a speaking order.

ACIT v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.

291 ITR 500 · 2007 · Supreme Court

1,030

citing judgments

For initiating reassessment proceedings under Section 147, the Assessing Officer needs only prima facie material providing a reason to believe that income has escaped assessment. Conclusive proof or the sufficiency/correctness of the material is not required at the stage of issuing the notice under Section 148.

Raymond Woollen Mills Ltd. v. ITO

236 ITR 34 · 1999 · Supreme Court

862

citing judgments

For reassessment proceedings under Section 148, the Assessing Officer only needs prima facie material to have a reason to believe income has escaped assessment. Conclusive proof or evaluation of the sufficiency and correctness of such material is not required at the stage of issuing the notice.

ITO v. Lakhmani Mewal Das

103 ITR 437 · 1976 · Supreme Court

721

citing judgments

For reassessment proceedings, the 'reason to believe' that income has escaped assessment must be based on some material and not mere suspicion, establishing a live link between the information and the belief. Furthermore, for reassessment beyond four years, there must be a specific finding of the assessee's failure to disclose fully and truly all material facts.

Hindustan Lever Ltd. v. R.B. Wadkar

268 ITR 332 · 2004 · High Court

695

citing judgments

The validity of reassessment proceedings initiated under Section 147, by issuing a notice under Section 148, must be judged solely on the reasons originally recorded by the Assessing Officer. These recorded reasons cannot be supplemented, improved upon, or modified at any later stage.

PCIT v. Meenakshi Overseas Pvt. Ltd.

395 ITR 677 · 2017 · High Court

471

citing judgments

Reassessment proceedings initiated solely based on an investigation wing/appraisal report, without the Assessing Officer's independent application of mind to form a 'reason to believe' that income has escaped assessment, are beyond jurisdiction, bad in law, and void ab initio.

Ranbaxy Laboratories Ltd. v. CIT

336 ITR 136 · 2011 · High Court

398

citing judgments

In reassessment proceedings under Section 147/148, the Assessing Officer can assess other income not specified in the original notice if the initial ground for reopening assessment is found to be valid. However, if the income for which the assessment was initially reopened is found not to have escaped assessment, the Assessing Officer cannot proceed to assess any other income.

Judgments citing reassessment proceedings

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 13, Delhi

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Officer has reasons to believe that income, which is otherwise chargeable to tax, has escaped assessment and the reasons recorded ... assessee for further course of action. Since the same is not done in the instant case before me, it becomes fatal to the entire reassessment proceedings itself and accordingly the re- assessment proceedings deserve to be quashed accordingly. I find that the aforesaid decision of Hon‟ble Delhi High Court

Deepak Agarwal, Delhi vs. DCIT, Central Circle-25, Delhi

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

Honeywell Exim Private Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result the appeal of the assessee is allowed”

ITA 6033/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2015-16 Honeywell Exim Private Vs. Acit, Limited, House No. 121, Circle-10(1), A Pkt., B-04, Keshavpuram. Delhi New Delhi-1100 35 1100 07 Pan: Aadch3719B (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv. , Shri Pawan Garg and Ms. Ishika Dua, CAsFor Respondent: Shri Sanjeev Kaushal, CIT (DR)

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 151Section 250

case, the CIT(A), NFAC has erred both on facts and in law in confirming the assessment, despite the fact that the reassessment proceedings initiated and consequent reassessment order passed by AO are bad in the eye of law as the information on the basis of which notice under Section ... case, the CIT(A), NFAC has erred both on facts and in law in confirming the order of the AO in reopening of the reassessment proceedings, despite the fact that the same has been made by the AO on the basis of borrowed satisfaction without independent application of his mind

Dharampal Satyapal Ltd., New Delhi vs. ACIT Central Circle 29, New Delhi

ITA 5519/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. Acit, 98, Okhla Industrial Estate Central Circle-29, Phase Iii, New Delhi. Tehkhand, New Delhi – 110 020. Pan: Aaacd0132H (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, Cas Revenue By : Shri Amit Jain, Cit-Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.10.2025 Order

For Appellant: Shri R.S. SinghviFor Respondent: Shri Amit Jain, CIT-DR

Section 115JSection 144CSection 147Section 148Section 148ASection 149Section 69ASection 80ISection 92C

appellant company during the relevant A.Y. had done the suspected sale of Rs. 168,08,66,530/- which will be verified during the reassessment proceedings with the above mentioned dealers. After that remedial action had been taken by Commercial Tax Department, Gujrat. The aggregate amount of this evasion ... liability on book profits under s. 115JB amounting to Rs. 31,04,38,156/- [without provision for repair which adjustment is impermissible in reassessment proceedings] exceeds the tax liability on Rs. 13,67,21,152 [income assessed earlier under s. 143(3) plus the income allegedly escaped under normal provision

DCIT Central Circle-06, New Delhi vs. Praveen Kumar Jolly, New Delhi

In the result, appeal of the Revenue in No

ITA 1654/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2011-12] Dcit, Vs Praveen Kumar Jolly, Central Circle-06, 39/1, East Patel Nagar, New Delhi New Delhi-110008. Pan-Aagpj0144C Appellant Respondent

Section 139(1)Section 147Section 148Section 250Section 68

facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the reassessment proceedings initiated by the AO, despite the same being bad in law, as the reasons recorded for the issue of notice under Section 148 are vague ... facts and circumstances of the case, the learned CIT(A) has erred both on facts & in law in confirming the reassessment proceedings, despite the same being initiated without obtaining valid approval of authority prescribed under the provision of section 151 of the Income-tax Act. 6. On the facts

Santosh Rathore, Indore vs. Principal Commissioner of Income Tax, Indore - 1, Indore

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: DisposedITAT Indore14 Oct 2025AY 2015-16

Bench: Shri B.M. Biyani

Section 139Section 143(2)Section 147Section 148Section 151Section 263

case and in law, the Ld. PCIT has erred invoking the provisions of Section 263 of the Act without considering that the reassessment proceedings itself are void ab initio and jurisdiction u/s 263 cannot be exercised when the reassessment proceedings itself are unlawful and bad in law. Thus, the Revision ... case and in law, the Ld. PCIT has erred in invoking the provisions of Section 263 of the Act without appreciating that the reassessment proceedings could not have been initiated merely on the basis of suspicion and for verification and without any evidence against the assessee. Thus, the Revision Order

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

have been saved. 3. However, so far as the prayer made on behalf of the Revenue to permit them to initiate the reassessment proceedings is concemed, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with ... search no incriminating material is found, in case of completed/unabated assessment, the only remedy available to the Revenue would be to initiate the reassessment proceedings under sections 147/48 of the Act, subject to fulfilment of the conditions mentioned in sections 147/148, as in such a situation, the Revenue cannot

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Shweta Chordia, Jaipur

In the result, both the appeals of the revenue are dismissed

ITA 440/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mr. Rajesh Ojha, Ld. DR

Section 132Section 147Section 153ASection 153CSection 250

search incriminating material is found, in case of completed/ unabated assessment, the only remedy available to the revenue would be to initiate the reassessment proceedings u/s. 147/ 148 of the Act subject to fulfilment of conditions mentioned therein and not u/s. 153A of the Act and in relying ... search no incriminating material is found, in case of completed/unabated assessment, the only remedy available to the Revenue would be to initiate the reassessment proceedings under ss. 147/148 of the Act, subject to fulfilment of the conditions mentioned in ss. 147/148, as in such a situation, the Revenue cannot

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Shweta Chordia, Jaipur

In the result, both the appeals of the revenue are dismissed

ITA 439/JPR/2025[2015-16]Status: DisposedITAT Jaipur14 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mr. Rajesh Ojha, Ld. DR

Section 132Section 147Section 153ASection 153CSection 250

Bankim Education Trust, Dahod vs. The ITO, Ward-Exemption, Vadodara

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 442/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2025AY 2010-11

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri R P Rastogi, CIT-D.R

Section 144Section 147

Exemption) 3. The Id CIT(A)/NFAC also erred in law and on facts in upholding the order of Id AO initiating reassessment proceedings without valid and correct reason to believe as envisaged by the law and also when no such material and sanction as required by law was furnished

Income Tax Officer Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nitinbhai Kanubhai Patel, Ahmedabad

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 183/AHD/2025[2016-17]Status: FixedITAT Ahmedabad14 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2016-2017 Ito, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3Rd Floor Aaykar Bhavan Vejalpur, Ahmedabad. Pan : Aaspp 5802 F (Applicant) (Responent) : None Assessee By : Shri Veerabadram Vislavath, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 13/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/10/2025

For Appellant: Shri Veerabadram Vislavath, sr.DR

Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 54BSection 54B(1)(i)

pertinent to note that the assessee himself, in his written submission before the Assessing Officer, admitted that though the reassessment proceedings were initiated on the basis of information arising from the case of his real brother Shri Ashokbhai K. Patel, the factual matrix in his own case stood

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

been alleged by the Revenue in the Office Memorandum. Further, in paragraph 3.2 of the Office Memorandum, with respect to the reassessment proceedings, the reference to 'random allocation' has correctly been made as random allocation of cases to the Assessment Units by the National Faceless Assessment Centre. When random allocation ... jurisdiction vide issuance of u/s. 148 of the Act dated 28.03.2023 by the JAO is bad in law and void abinitio. Accordingly, the reassessment proceedings are hereby quashed. 5. Since the reassessment is quashed, the other grounds raised by the assessee both on law as well as facts need

Anthonymuthu Udayar Xavier, Sivaganga vs. ITO, Ward-1, Karaikudi

In the result, the appeal of the assessee is allowed

ITA 1943/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Oct 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 Mgr Salai, Vs. Ward-1 Soodamanipuram, Karaikudi. Karaikudi, Sivaganga – 630 002. Tamil Nadu. [Pan:Aaapx-3145-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Addl. Cit. सुिवाईकीतारीख/Date Of Hearing : 14.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025 आदेश /O R D E R

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 69Section 69A

section 148 of the Act of 1961 must be served in accordance with the procedure established by law, to the correct addressee, otherwise the reassessment proceedings would be invalid in law. Chetan Gupta (supra). The issuance of e-mail attaching electronic notice to an unrelated e-mail address does ... decision of the Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal reported in 444 ITR 1(SC), the reassessment proceedings need to be quashed for invalid assumption of jurisdiction of the Learned AO. Further we find that the CBDT had issued Instruction No. 1/2022

Ruby Rajendra P Tiwari, Mumbai vs. ITO Ward 42(3)(2), Mumbai

Appeal is treated as allowed for statistical purposes

ITA 3546/MUM/2025[2016-17]Status: DisposedITAT Mumbai14 Oct 2025AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sanjay ChaudharyFor Respondent: Shri Annavaran Kosuri

Section 144Section 144BSection 147Section 192Section 45Section 69ASection 69C

resident, individual did not filed return of income for the Assessment Year 2016-2017. On the basis of information uploaded through ‘Insight Portal’, the reassessment proceedings were initiated in the case of the Assessee while the Assessee participated in the reassessment proceedings, only a partial reply was filed

Walmark Garment Compamy Pvt Ltd, Mumbai vs. ITO Ward 14(3)(1), Mumbai

In the result, the assessee’s appeal is hereby dismissed

ITA 6979/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 Oct 2025AY 2014-15

Bench: Shri Pawan Singh & Smt.Renu Jauhriwalmark Garment Company Vs. Income Tax Officer Pvt. Ltd. Ward 14(3)(1), Ch. No. 9 , Shop No. 18, Aayakar Bhavan, Porbandarwala Chawl, Mumbai-400020. Chiragnagar, L.B.S Marg, Ghatkopar West, Mumbai-400086. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacw9438P Appellant .. Respondent

For Appellant: Shri Sharwan Kumar JhaFor Respondent: Shri Swapnil Choudhary- Sr. AR

Section 148Section 148ASection 250Section 69C

other hand, ld. DR has argued that no evidence whatsoever, was submitted by the assessee, during 148A proceedings, reassessment proceedings and appellate proceedings despite specific queries made by the ld. AO to establish the genuineness of the purchases in question. P a g e | 9 7.2 Even now, while filing ... therefore, he rightly passed the order u/s. 148A(d) and issued notice u/s. 148. iv. During the course of reassessment proceeding also, none of the documentary evidences sought by the ld.AO was furnished and hence assessment was completed after making addition of the entire purchases amounting

Steelwill Globotech Private Limited, Faridabad, Haryana vs. Income Tax Officer, Ward 1(4), Faridabad, Haryana

In the result, ground nos

ITA 1466/DEL/2025[2018-19]Status: DisposedITAT Delhi14 Oct 2025AY 2018-19

For Appellant: Shri Nikhil Goyal (Through VC), &For Respondent: Shri M.S Nethrapal, CIT(DR)

Section 144CSection 147Section 148Section 148ASection 92C

been taken by the Hon’ble Jurisdictional High Court in the case of Ranbaxy Laboratories Ltd. vs. CIT (supra) holding that where in reassessment proceedings u/s. 147 of the Act addition has been made only on the ground other than for which the AO had reasons to believe for reopening