“income escaping assessment”

ReassessmentSection 147Section 1471,518 judgments

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

Leading authorities on income escaping assessment

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.

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.

CIT v. Sun Engineering Works (P) Ltd.

198 ITR 297 · 1992 · Supreme Court

814

citing judgments

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

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.

CIT v. Jet Airways (I) Ltd.

331 ITR 236 · 2011 · High Court

694

citing judgments

The Assessing Officer loses jurisdiction and the entire reassessment becomes invalid if no addition is made in respect of the income that formed the basis of the reopening. Explanation 3 to Section 147 does not permit assessing other escaped income unless an addition is made for the original income forming the reason to believe.

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.

Judgments citing income escaping assessment

Surendra Ankush Mundaye, Maharashtra vs. ITO -Ward Kudal

In the result, the appeal filed by the assessee is dismissed

ITA 412/PUN/2025[2013-14]Status: DisposedITAT Pune25 Aug 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Milind Debaje, JCIT

Section 143(2)Section 147Section 148Section 68

employee in an accounting firm. The Assessing Officer reopened the assessment for the impugned assessment year on the ground that the assessee has income escaping assessment amounting to Rs.22,18,088/- being the cash deposited in his savings bank account. Accordingly proceedings u/s 147 were initiated and a notice

Arulmigu Lakshmi Narasimha Swamy Thirukoil, Vellore vs. ITO, Exemptions Ward-1, Chennai

ITA 1813/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Aug 2025AY 2018-19

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1813/Chny/2025

Section 147Section 148Section 148ASection 151Section 151A

Central Government hereby makes the following Scheme, namely:- 1. Short title and commencement.—(1) This Scheme may be called the e-Assessment of Income Escaping Assessment Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions

M/S. Biobuild Developers, Mumbai vs. Income Tax Officer Ward 24(1)(3), Mumbai

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

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

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe

Section 143(3)Section 147Section 148Section 250

considering the rival submissions it would be useful to reproduce the relevant parts of sections 147 and 148. Same are as follows:- "147. Income escaping assessment. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject ... such issue have not been included in the reasons recorded under sub-section (2) of section 148. 148. Issue of notice where income escaped assessment. (1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish

Anil Kumar Mittal H.No. 143, Dlf Valley Panchkula, Panchkula vs. The Income Tax Officer Ward 6(1), Ludhiana, Punjab

In the result, the appeal of the assessee is allowed

ITA 1135/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh22 Aug 2025AY 2012-2013

Bench: the Ld. CIT(A) who has since confirmed the order of the Ld. AO. Against the order of the Ld. CIT(A), the assessee is in appeal before us.3. During the course of hearing, the Ld. AR submitted that the notice under Section 148 dated 30/03/2019 has not been served on the assessee on his address and some other address has been mentioned in the notice which doesn't belong to the assessee. It was submitted that on inspection of the assessment records, it has been noted that the notice has been re

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 144Section 148Section 282Section 69A

taxmann.com 147 (Chandigarh - Trib). (enclosed at Page 81-87 of the Judgment set) Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Service of notice) - Assessment year 2006-07 - Whether service of notice under section 148 Is condition precedent to validity

Chahida Begam, Puducherry vs. Income Tax Officer, Ward 3, Puducherry Range, Income Tax Office, Puducherry

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

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

issued a notification dated 29.03.2022 [after laying the same before each House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

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

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

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

Tyspl 100 Andimadam Paccs Limited, Andimadam vs. Commissioner of Income Tax Appeal, Chennai

In the result, the appeal of the assessee is allowed

ITA 1428/CHNY/2025[2019-20]Status: DisposedITAT Chennai20 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1428/Chny/2025 Assessment Years: 2019-20 Tyspl 100 Andimadam Paccs Income Tax Officer, Limited, Ward-1, Udiyarpalayam, Ariyalur, Kumbakonam. Perambalur, Tamil Nadu-621 801. [Pan: Aacat7731L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : G.Reddi Prakash, C.A प्रत्यर्थी की ओर से /Revenue By : Mr.Krishna Kumar Jcit सुनवाई की तारीख/Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 20.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: G.Reddi Prakash, C.AFor Respondent: Mr.Krishna Kumar JCIT

Section 147Section 148Section 148ASection 151Section 151A

Bhupesh Sharma, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 3083/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Aug 2025AY 2018-19

Bench: Shri M. Balaganeshbhupesh Sharma, Vs. Ito, House No. 1-202, Ward-36(1), Prashant Vihar, Rohini, Delhi Sector-16, New Delhi Pan: Asops8305C

For Appellant: Shri Raghav Sharma, CAFor Respondent: Shri Manoj Kumar, Sr. DR

Section 115Section 147Section 148Section 234ASection 234BSection 234CSection 69A

income for the assessment year 2018-19. Notice under section 148 of the Act stood issued to the assessee on the ground of income escaping assessment. In response to the said notice, the assessee filed his return of income on 13-07-2023 declaring taxable income

Atar Singh, Delhi vs. ITO, Ward 70 (1)-Delhi, Delhi

ITA 186/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Shri M. Balaganesh

For Appellant: Mr. R. Sahu, CAFor Respondent: Shri Manoj Kumar, Sr. DR

Section 115BSection 142(1)Section 147Section 148Section 151ASection 282Section 56(2)Section 56(2)(vii)Section 69A

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 186/Del/2025 (Assessment Year

Income Tax Officer, Ward-20(3), Delhi, New Delhi vs. Rmp Holdings Pvt Ltd, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 1002/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Ito, Vs. Rmp Holdings Pvt. Ltd. New Delhi 138-C, Block -B Group -4 Dilshad Garden New Delhi Pan No.Aaacr5533N (Appellant) (Respondent)

Section 132Section 143Section 147Section 148Section 148ASection 151Section 68

directly co-related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under section 148 within four years after obtaining the approval ... appropriate authorities specified under section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining the prior approval of the Principal

Sri Dhrub Narayan Parihast, Deoghar vs. ITO, Ward-3(1), Deoghar

In the result, appeal of the assessee stands allowed

ITA 51/RAN/2020[2009-10]Status: DisposedITAT Ranchi18 Aug 2025AY 2009-10

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2009-2010 Sri Dhrub Narayan Parihast, Sri Dhrub Narayan Parihast, Vs. Income Tax Office, Ward- Income Tax Office, Ward S/O. S/O. Shri Shri Deo Deo Narayan Narayan 3(1), Deoghar Parihast, Parihast, Dhanuk Dhanuk Tola, Tola, Jousagarhi, Deoghar. Jousagarhi, Deoghar. Pan/Gir No. .Bmrpp 9353 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Poddar, Adv Revenue By : Shri Khub Chand Pandya,, Ld Sr Dr Revenue By , Ld Sr Dr Date Of Hearing : 18/08/202 2025 Date Of Pronouncement : 18/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord Cit(A), Cit(A), Dhanbad Dhanbad Dated 19.9.2019 In Appeal No.Cit(A),Dhanbad/10147/2016 Dhanbad/10147/2016-17 For The Assessment Year For The Assessment Year 2009-2010. 2. Shri Devesh Poddar, Shri Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Appeared For The Assessee. Shri Khub Chand Pandya, Ld Sr Dr Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Khub Chand Pandya,, ld Sr DR

Section 148

Since more than four years have been passed from the end of the relevant assessment year and tax effect on income escaping assessment is more than one lakh, hence the approval of Pr. Commissioner of Income Tax is necessary. Therefore, the proposal is being sent to the Pr. CIT, Dhanbad ... Year : 2009-2010 Since more than four years have been passed from the end of the relevant assessment year and tax effect on income escaping assessment is more than one lah. Hence, the approval of Pr. Commissioner of Income Tax is necessary. Therefore, the proposal is being sent

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

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

Juhi Bhandari, Jaipur vs. DCIT Circle (Intl Tax), Jaipur

In the result, both appeals of the assessee are allowed

ITA 234/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Aug 2025AY 2015-16

For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT (through VC)

Section 144C(5)Section 153CSection 69

lakh rupees or more in one year or in aggregate in the relevant four assessment years (falling beyond the sixth year); (ii) such income escaping assessment is represented in the form of asset; (iii) the income escaping assessment or part thereof relates to such year or years. 80.5 Applicability

Hiral Tapankumar Chudgar, Vadodara, Gujarat vs. Income Tax Officer, Ward 1(3)(1), Vadodara, Gujarat

In the result, the appeal filed by the assessee in ITA No

ITA 44/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 10(38)Section 147Section 148Section 148ASection 69Section 69A

valued at Rs. 50,00,000/- or more or has escaped assessment. Whereas, as per the notice issued u/s.148 of the Act the income escaped assessment is Rs.29,55,558/- which is below Rs.50 lakhs, therefore the assessing officer is not correct in invoking the provisions of section 148A ... assessment year falling within the period as referred to in clause (b) of Section 149(1) of the Act, notwithstanding that the income escaping assessment in the assessment year does not exceed the value as mentioned in that clause provided the following conditions are cumulatively satisfied: (a) that the income

Hiral Tapankumar Chudgar, Vadodara, Gujarat vs. Income Tax Officer, Ward 1(3)(1), Vadodara, Gujarat

In the result, the appeal filed by the assessee in ITA No

ITA 43/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar, Judicial Member And\nShri Makarand Vasant Mahadeokar, Accountant Member\nITA Nos 43 & 44/Ahd/2025\nAssessment Years: 2017-18 & 2018-19\nHiral Tapankumar\nChudgar\n201/A, Premdarshan,\nBehind Jay Ambe School,\nSamasavli Raod, Vemali,\nVadodara-390008,\nGujarat\nPAN: ANCPC4000H\n(Appellant)\nIncome Tax Officer\nWard-1(3)(1),\nVs Vadodara\n(Respondent)\nAssessee Represented:\nShri Deepak Shah, A.R.\nRevenue Represented:\nShri Abhijit, Sr.D.R.\nDate of hearing\n: 18-06-

Section 10(38)Section 115BSection 147Section 148Section 148ASection 69Section 69A

Dy. Commissioner of Income Tax, Ghaziabad vs. Ritu Cansal, Ghaziabad

ITA 2113/DEL/2024[2017]Status: DisposedITAT Delhi12 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 147Section 148Section 148ASection 151Section 151(1)Section 151(2)

directly co-related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under Section 148 within four years after obtaining the approval ... appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining PART E the prior approval

M/S. India Exposition Mart Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Assessee stands allowed

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10

Bench: Shri Mahavir Singhshri Kuldip Singh & Shri Anadee Nath Misshra, Accountnat Member Shri Vikas Awasthy & Shri Brajesh Kumar Singh

For Appellant: Shri A. K. Khanna, C. A./NoneFor Respondent: Shri M.S. Nethrapal, CIT-DR

Section 139(1)Section 147Section 148

barred by limitation. Provisions U/s 147 of IT Act are reproduced as under for ready reference: “Income escaping assessment. 147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections

Rajulhoubienuo Angami, Nagaland vs. ITO Ward 2, Dimapur

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

reported in 85 taxmann.com 129 (Kolkata) the following is recorded: “9. Section 147 of the Income Tax Act provides for assessment of income escaping assessment. Such assessment has to be in terms of Section 148, which provides for recording of reasons and issue of notice where income has escaped assessment

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

present case has been reopened as well as completed without following provisions of section 151A, which provides procedure for “Faceless assessment of income escaping assessment” while issuing the notice u/s 148 of the Act. Kind attention of your goodself is invited to notification no.18/2022 dated 29.03.2022 issued by CBDT ... case of Hexaware Technologies Ltd. is reproduced as under: Section 148, read with section 148A, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Notice without DIN) - Assessment years 2013-14 to 2015-16 - Assessee, engaged in information technology consulting, software development and business process services