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“notice under section 148”

ReassessmentSection 148Section 1487,377 judgments

The decision most relied on for notice under section 148 is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on notice under section 148

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

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.

Union of India v. Rajeev Bansal
469 ITR 46 · 2024 · Supreme Court
713
citing judgments

The legal fiction created by the Ashish Agarwal judgment stops the limitation clock for Section 148 notices from the date of the deemed notice. Orders issued without proper jurisdiction, or those inconsistent with statutory prescriptions, are a nullity, and there can be no waiver of such fundamental jurisdictional requirements.

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.

Tin Box Company v. CIT
249 ITR 216 · 2001 · Supreme Court
624
citing judgments

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

Judgments citing notice under section 148

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 336/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2015-16

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

assessee as the same goes to the root of the matter. 9. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that notice under section 148 of the Act for the A.Y.2015-16 was issued on 18.04.2022 without following the procedure prescribed by the new provision inserted on 01.04.2021. Ld.AR also ... submitted that notice under section 148 of the Act dated 18.04.2022 is barred by limitation as per the first proviso to section 149(1)(b) of the Act w.e.f 01.04.2021. Ld.AR pleaded that the legal ground raised by the assessee as above, shall first be addressed before adjudicating the other

Income Tax Officer, Ward-2(5), Visakhapatnam vs. Duvvuru Rekha Reddy, Kurmannapalem

In the result, the cross objection filed by the assessee is allowed

ITA 450/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2017-18) Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam -530046 Andhra Pradesh [Pan:Afdpr3780C] सी.ओ सं. / C.O. No. 17/Viz/2024 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)] Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam - 530046 Andhra Pradesh [Pan:Afdpr3780C]

Section 10(38)Section 147Section 148Section 68

identified as one of beneficiaries who entered into transaction in the said scrip to the tune of Rs.3,87,36,001/-. Subsequently, notice under section 148 dated 28.07.2022 was duly issued. In response, assessee filed return of income on 01.08.2022 disclosing an income of Rs.4,63,720/-. The Long-term ... assessee realised Long-term Capital Gain of Rs.1,94,13,599/- which is disclosed in the return of income filed in response to notice under section 148 of the Act. In support of the above submissions, assessee filed relevant evidence in support Page. No 3 I.T.A.No.450/VIZ/2024 C.O. No. 17/VIZ/2024

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. K P Exports Pvt Ltd, Jaipur

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 967/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 147Section 148Section 153C

person other than on whom search was conducted, Section 153C is to be resorted to without giving any finding that issuance of notice under section 148 was incorrect. Thus, the CIT (A) is not justified in quashing notice issued u/s 148 of the Act. (iii) Whether the Learned ... erred in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited

S K N Sikshan Sansthan, Bhadhadhar vs. Dy. Commissioner Income Tax (Central)-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 445/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumarskn Shikshan Sansthan, 1, N. H. 11 Bhadhadar Sikar 332 315 Pan No.: Aamts 1103L ...... Appellant Vs.

For Appellant: Mr. Shafi Mohammad, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT
Section 10Section 115BSection 12ASection 143(3)Section 147Section 148Section 250Section 57

were resorting to hoarding of potatoes and making huge profits by fluctuating the day-to-day price of potatoes in the market, that notices under section 148 were issued to the assessee for the assessment years 2009-10 to 2011-12.The assessee filed a writ petition challenging the issuance of notice ... 148 of the Act. The Hon’ble Court decided the matter as under: “The pre-condition for issuing notice under section 148 of the Income-tax Act, 1961, is satisfaction in terms of section 147 that an income chargeable to tax has escaped assessment in the relevant AY…..that neither

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

Income Tax Act, thus all the proceedings are null &Void. That as per Section 148A. The Assessing Officer shall, before issuing any notice under section 148,— (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable ... issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

Rajesh Jhaveri Stock Brokers (P) Ltd. [2007] 291 ITR 500/161 Taxman 316 (SC) has held that at the stage of issue of notice under section 148 what is required is only reason to believe but not the established fact of escapement of income. The proposition laid down by the Supreme ... Assessing Officer has to complete the income escaping assessment by following the provisions of the Act as if the return furnished against notice under section 148 as one filed under section 139 of the Act. This obviously means that so far as procedure to be followed is concerned, there

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

In the result, the appeal of the assessee is allowed in ITA No

ITA 961/JPR/2024[2014-2015]Status: DisposedITAT Jaipur24 Sept 2025AY 2014-2015
For Appellant: Shri Siddharth Ranka, Adv
Section 11Section 11(2)Section 143(3)Section 147Section 40

Rajesh Jhaveri Stock Brokers (P) Ltd. 2007] 291 ITR 500/161 Taxman 316 (SC) has held that at the stage of issue of notice under section 148 what is required is only reason to believe but not the established fact of escapement of income. The proposition laid down ... provisions of the Act as if the 16 ITA No. 961 To 963/JPR/2024 Whole Sale Cloth Merchant Association, Kota. return furnished against notice under section 148 as one filed under section 139 of the Act. This obviously means that so far as procedure to be followed is concerned, there

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.] Accordingly as there is no adverse impact on the tax liability due to the change of head of income in the present case, considering ... amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However in the present case the return of income was filed by the appellant u/s 139(1) of the Act wherein the income surrendered during

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.] ITA No. 267, 196 & 197/JPR/2024 9 Shri Nath Corporation & Ors., Jaipur. Accordingly as there is no adverse impact on the tax liability ... amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However in the present case the return of income was filed by the appellant u/s 139(1) of the Act wherein the income surrendered during

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.] Accordingly as there is no adverse impact on the tax liability due to the change of head of income in the present case, considering ... amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However in the present case the return of income was filed by the appellant u/s 139(1) of the Act wherein the income surrendered during

Nidhiben Mrugeshkumar Shah, Anand vs. The ACIT, (OSD), Ward-5, Anand

In the result, the appeal of the assessee is allowed for statistical

ITA 990/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

For Appellant: Shri Viranch Modi, CA
Section 142(1)Section 144Section 147Section 148Section 250

remained un-complied. Thereafter, proceedings under section 147 were initiated after obtaining approval from the Pr. CIT- 2, Vadodara, and notice under section 148 dated 27.03.2018 was duly served. The assessee, however, did not respond to the said notice nor to subsequent notices issued under section 142(1) on different

Prasanna Prabhakaran L/H of Late Vasava Panicker Prabhakaran Kavintavadakkadath, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1741/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 147Section 148

information the case of assessee was reopened under section 147 of the Act after obtaining due approval of the prescribed authority and a notice under section 148 of the Act was issued on 24.03.2020. In the course of assessment, no compliance was made by the assessee. Therefore ... prior approval of PCIT-3, Ahmedabad. Prasanna Prabhakaran, L/H. of Late Vasava Panicker Prabhakaran Kavintavadakkadath vs. ITO Page 6 of 15 (iii) A notice under section 148 of the Act was issued on 24.03.2020 requiring the assessee to file his return of income. In response thereto, no return was filed

Sama Sangeeta Reddy Rep. by Gpa Holder Sama Sunil Kumar Reddy, Hyderabad vs. DCIT., Central Circle-3(2), Hyderabad

In the result appeal of the assessee allowed

ITA 680/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, KA Sai PrasadFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 56(2)(vii)

Assessee referring to screen-shot taken from the Income Tax Business Application [in short “ITBA”] portal submitted that, as per the ITBA portal, notice under section 148 of the Act was issued on 01.04.2021 which is also evident from the email sent by the Income Tax Officer, Ward ... Assessing Officer is bound to follow procedure before issuance of notice as per sec.148A of the Act. In the present case, although, notice under section 148 7 ITA.No.680/Hyd./2025 of the Act has been issued on 01.04.2021, but, the Assessing Officer without following the procedure laid down under section

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, all the appeals of the assessee for the

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, im pugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition ... Hyderabad. 21. Reasons ppiliars Pe. approval / rejection | the specified authority 0 | 6S, boven / of 4hIWG): ' order ws 148A(d) and / ‘or issuance of notice : under section 148 of the Levefe ea K { Income Tax Act, 1961 fics fs 1G8 es om 6[i=(03 oa ia ge Director General

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

Accordingly Page 2 of 78 grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned notice under Section 148 is bad in law. Modified Ground No.7 On the facts and circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically ... Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition of Rs.7

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

ITA 1110/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Sri S. Rama Rao, Advocate For Revenue : Dr. Narendra Kumar Naik, CIT-DRFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 147Section 148Section 80I

assessee company at Rs.89,87,85,042/-. 5.1. The assessment has been, subsequently reopened and under section 147 of the Act and notice under section 148 of the Act dated 31.03.2021 was issued and served on the assessee company. In response to notice under section 148

Exel Rubber Private Limited, K.V.Rangareddy vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, im pugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition ... satisfied or not. For ready reference, section 149(1) of the Act is reproduced as under: “149. (1) No notice under section 148 shall be issued for the relevant assessment year, (a) if three years have elapsed from the end of the relevant assessment year, unless the case falls under

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, im pugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition ... satisfied or not. For ready reference, section 149(1) of the Act is reprodued as under: “149. (1) No notice under section 148 shall be issued for the relevant assessment year, (a) if three years have elapsed from the end of the relevant assessment vear, unless the case falls under

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1107/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, im pugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition ... Income Tax (Central), Hyderabad. 21. Reasons for according approval / rejection by the specified authority to order u/s 148A(d) and / or issuance of notice under section 148 of the Income Tax Act, 1961 Improper manner is covered w/s149(1)(b). Issue of notice u/s 148 is approved. Date: 6/10/23 (SANJAY

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, im pugned notice under Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition ... Income Tax (Central), Hyderabad. 21. Reasons for according approval / rejection by the specified authority to order u/s 148A(d) and / or issuance of notice under section 148 of the Income Tax Act, 1961 Improper many is covered w/1149(1)(b). Isame of motive of/5148 is ayyun. Date: 6/10/23 (SANJAY BAHADUR