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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

Mongia Steel Limited, Giridih vs. ACIT Central Circle, Dhanbad

In the result, this appeal of the assessee is allowed

ITA 81/RAN/2024[2009-10]Status: DisposedITAT Ranchi19 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaymongia Steel Ltd., A.C.I.T., Burhiadih, Tundi Road, Giridih-815301 Central Circle, Vs. (Jharkhand) Dhanbad. Pan No. Aabcm 4621 M Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 153A

Consequent to the search, the assessment came to be completed under Section 153A on 29/12/2011. It was a submission that subsequently, on 31/03/2016, notice under Section 148 had been issued on the assessee and the assessment came to be completed on 29/12/2016. The ld. AR drew our attention to page

Gurpal Singh Sidhu, Near Govt School vs. ITO Ward 1(2), Bathinda

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

ITA 9/ASR/2025[2017-18]Status: DisposedITAT Amritsar19 Aug 2025AY 2017-18

Bench: Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 142(1)Section 144Section 69A

dismissing the appeal on misstated facts that: - i. Assessment, has been reopened under section 147 of the Income Tax Act by issue of notice under section 148 of the Income Tax Act whereas no such notice has been issued in this case but notice under section

Rajeev Dua Prop M/S Ram Milap Hosiery, Ludhiana, Punjab vs. The Income Tax Officer Ward 2(1), Ludhiana, Punjab

In the result, the appeal of the assessee is allowed

ITA 501/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh19 Aug 2025AY 2017-2018

Bench: The Appeal Is Finally Heard Or Disposed Off.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 145(3)Section 148Section 68

cash deposits in the bank account maintained by the assessee to the tune of Rs. 23,78,000/- during the demonetization period, notice under section 148 dt. 31/03/2021 was issued. Thereafter, notices were issued calling for the necessary information and documentation. After taking into consideration the submissions filed

Sunanda Constructions, Pune vs. DCIT, Central Circle 2(2), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 784/PUN/2025[2013-14]Status: DisposedITAT Pune19 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

assessment and which comes to his notice during course of proceedings. The Hon’ble High Court further held that if after issuing a notice under section 148, he accepts the contention of assessee and holds that income, for which he had initially formed a reason to believe that ... escaped assessment, it is not open to him to independently assess some other income; if he intends to do so, a fresh notice under section 148 would be necessary. 18. In that case the following substantial question of law was before the Hon’ble High Court: "Where upon the issuance

Sunand Constructions, Pune vs. DCIT Central Circle 2(2), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 783/PUN/2025[2014-15]Status: DisposedITAT Pune19 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

assessment and which comes to his notice during course of proceedings. The Hon’ble High Court further held that if after issuing a notice under section 148, he accepts the contention of assessee and holds that income, for which he had initially formed a reason to believe that ... escaped assessment, it is not open to him to independently assess some other income; if he intends to do so, a fresh notice under section 148 would be necessary. 18. In that case the following substantial question of law was before the Hon’ble High Court: "Where upon the issuance

Suresh Kumar Mahavir Prasad Beswal, Thane vs. Assessment Unit, NFAC

The appeal of the assessee is allowed

ITA 5156/MUM/2024[2013-14]Status: DisposedITAT Mumbai19 Aug 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Piyush Chhajed, CAFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 147Section 148Section 148ASection 151Section 250Section 69A

following the grounds of appeal: “The Grounds mentioned hereunder are without prejudice to one another:- 1. The Jurisdictional Assessing Officer erred in issuing notice under section 148 dated 10.07.2022, as the notice was not issued in compliance with the Notification 2 ITA 5156/Mum/2024 Suresh Kumar Mahavir Prasad Beswal No. 18/2022 ... dated 29/03/2022, the issuance of notice under Section 148 after 29/03/2022 should only be done by the Faceless Assessing Officer (FAO) from the National Faceless Assessment Centre (NFAC). Therefore, the issuance of the notice by the Jurisdictional Assessing Officer is without jurisdiction and should be quashed. 2. The Learned Jurisdictional

Mantosh Kumar, Bokaro Steel City vs. Asst Commissioner of Income Tax Circle 2(1), I T, Kolkata

In the result, appeal of the assessee stands allowed

ITA 80/RAN/2024[2018-19]Status: DisposedITAT Ranchi18 Aug 2025AY 2018-19

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2018-19 Mantosh Kumar, C/O Sri Mantosh Kumar, C/O Sri Vs. Asst. Asst. Commissioner Commissioner Of Of Surendra Singh, Flat No.Va Surendra Singh, Flat No.Va- Income Income Tax, Tax, Circle Circle-2(1), 12, 12, Block Block A.Vaikshnavi A.Vaikshnavi Kolakata Apartment, Apartment, Chira Chira Chas, Chas, Bokaro, Jharkhand Bokaro, Jharkhand Pan/Gir No. .Bwtpm 1034 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv & Dr Bhanu Giri Assessee By Devesh Poddar, Adv & Dr Bhanu Giri Revenue By Revenue By : Shri Khub Chand Pandya, Ld Sr Dr , 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 This Is An Appeal Filed By The Assessee Against The Assessment Assessment Order Passed U/S.147 Of The Act R.W.S. 144C Of The Act Dated 31.1.2024. Of The Act R.W.S. 144C Of The Act Dated 31.1.2024. Of The Act R.W.S. 144C Of The Act Dated 31.1.2024. 2. Shri Devesh Poddar, Adv & Dr Bhanu Giri Devesh Poddar, Adv & Dr Bhanu Giri, Ld Ars Appeared For The Appeared For The Assessee. Shri Assessee. Shri Khub Chand Pandya, Ld Sr Dr Represented On Behalf Of The Represented On Behalf Of The Revenue.

For Appellant: Shri Devesh Poddar, Adv and Dr Bhanu GiriFor Respondent: Shri Khub Chand Pandya, ld Sr DR
Section 147Section 148Section 148A

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

Jharkhand Bhawan Evam Anay Sanirman Karmkar Kalyan Board, Ranchi vs. ITO Ward 1(1), Ranchi

In the result, these appeals of the assessee are allowed

ITA 325/RAN/2024[2013-14]Status: DisposedITAT Ranchi18 Aug 2025AY 2013-14

Bench: Shri Before Shri George Mathan & Shri Ratnesh Nandan Sahay Ratnesh Nandan Sahay

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 272A(1)(d)

same was upheld by the ld. CIT(A). 3. The facts of the case, in brief are that notice under Section 148 of the Act dated 31/03/2022 for the A.Y. 2018-19 was issued for the reason that the assessee had deposited cash amounting

Jharkhand Bhawan Evam Anay Sanirman Karmkar Kalyan Board, Ranchi vs. ITO Ward 1(1), Ranchi

In the result, these appeals of the assessee are allowed

ITA 324/RAN/2024[2015-16]Status: DisposedITAT Ranchi18 Aug 2025AY 2015-16

Bench: Shri Before Shri George Mathan & Shri Ratnesh Nandan Sahay Ratnesh Nandan Sahay

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 272A(1)(d)

same was upheld by the ld. CIT(A). 3. The facts of the case, in brief are that notice under Section 148 of the Act dated 31/03/2022 for the A.Y. 2018-19 was issued for the reason that the assessee had deposited cash amounting

Jharkhand Bhawan Evam Anay Sanirman Karmkar Kalyan Board, Ranchi vs. ITO Ward 1(1), Ranchi

In the result, these appeals of the assessee are allowed

ITA 323/RAN/2024[2015-16]Status: DisposedITAT Ranchi18 Aug 2025AY 2015-16

Bench: Shri Before Shri George Mathan & Shri Ratnesh Nandan Sahay Ratnesh Nandan Sahay

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 272A(1)(d)

same was upheld by the ld. CIT(A). 3. The facts of the case, in brief are that notice under Section 148 of the Act dated 31/03/2022 for the A.Y. 2018-19 was issued for the reason that the assessee had deposited cash amounting

Jharkhand Bhawan Evam Anay Sanirman Karmkar Kalyan Board, Ranchi vs. ITO Ward 1(1), Ranchi

In the result, these appeals of the assessee are allowed

ITA 322/RAN/2024[2013-14]Status: DisposedITAT Ranchi18 Aug 2025AY 2013-14

Bench: Shri Before Shri George Mathan & Shri Ratnesh Nandan Sahay Ratnesh Nandan Sahay

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 272A(1)(d)

same was upheld by the ld. CIT(A). 3. The facts of the case, in brief are that notice under Section 148 of the Act dated 31/03/2022 for the A.Y. 2018-19 was issued for the reason that the assessee had deposited cash amounting

Jharkhand Bhawan Evam Anay Sanirman Karmkar Kalyan Board, Ranchi vs. ITO Ward 1(1), Ranchi

In the result, these appeals of the assessee are allowed

ITA 321/RAN/2024[2018-19]Status: DisposedITAT Ranchi18 Aug 2025AY 2018-19

Bench: Shri Before Shri George Mathan & Shri Ratnesh Nandan Sahay Ratnesh Nandan Sahay

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 272A(1)(d)

same was upheld by the ld. CIT(A). 3. The facts of the case, in brief are that notice under Section 148 of the Act dated 31/03/2022 for the A.Y. 2018-19 was issued for the reason that the assessee had deposited cash amounting

M/S. Aman Enterprises, Ranchi vs. DCIT Circle-1, Ranchi

In the result, this appeal of the assessee is allowed

ITA 134/RAN/2024[2011-12]Status: DisposedITAT Ranchi18 Aug 2025AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aaifa 9921 A Appellant/ Assessee Respondent/ Revenue

Section 143Section 143(3)Section 144Section 147Section 148

original assessment in the case of the assessee came to be completed under Section 143(3) on 26/12/2013. Subsequently, notice under Section 148 came to be issued on 18/08/2017 beyond four years. It was a submission that the assessment order came to be passed under Section 144 read with Section

Binalben Pinkeshbhai Naik, Na vs. Arivs.ITO, Ward-1, Navsari

ITA 1061/SRT/2024[2012-13]Status: DisposedITAT Surat18 Aug 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Dakshaben Ajitbhai Desai, Surat vs. ITO, Ward 2(3)(1), Surat

ITA 1060/SRT/2024[2012-13]Status: DisposedITAT Surat18 Aug 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपीलसं./Ita No. 1059/Srt/2024 (निर्धारण वर्ष / Assessment Year: (2012-13) Anilbhai Desai 87, Brahman Faliya, Udhna Kharwasa Road, Dindoli, Surat – 394210 Vs. Income Tax Officer, Ward 2(3)(1), Surat स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Gcbpd0303J (Appellant) (Respondent) आयकर अपीलसं./Ita No. 1060/Srt/2024 (निर्धारण वर्ष / Assessment Year: (2012-13) Dakshaben Ajitbhai Desai Income Tax Officer, Ward 87, Brahman Faliyu, Dindoli, Choryasi. Surat – 394 210 Vs. 2(3)(1), Surat स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Ayspd 0711F (Appellant) (Respondent) आयकर अपीलसं./Ita No. 1061/Srt/2024 (निर्धारण वर्ष / Assessment Year: (2012-13) Binalben Pinkeshbhai Naik Vs. Income Tax Officer, Ward -1, 132/2 Zaveri Faliya, Kachhori Gandevi Navsari Navsari - 396445 स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Aftpn 6207 L (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Sapnesh R Sheth, Ca : Shri Ajay Uke, Ld. Sr. Dr : 05/08/2025 : 18/08/2025

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Anilbhai Desai, Surat vs. ITO, Ward 2(3)(1), Surat

ITA 1059/SRT/2024[2012-13]Status: DisposedITAT Surat18 Aug 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपीलसं./Ita No. 1059/Srt/2024 (निर्धारणवर्ष / Assessment Year: (2012-13) Anilbhai Desai Vs. Income Tax Officer, Ward – 87, Brahman Faliya, Udhna Kharwasa Road, Dindoli, Surat – 394210 2(3)(1), Surat स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Gcbpd0303J (Appellant) (Respondent) आयकर अपीलसं./Ita No. 1060/Srt/2024 (निर्धारण वर्ष / Assessment Year: (2012-13) Dakshaben Ajitbhai Desai Vs. Income Tax Officer, Ward – 87, Brahman Faliyu, 2(3)(1), Surat Dindoli, Choryasi. Surat – 394 210 स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Ayspd 0711F (Appellant) (Respondent) आयकर अपीलसं./Ita No. 1061/Srt/2024 (निर्धारणवर्ष / Assessment Year: (2012-13) Binalben Pinkeshbhai Naik Vs. Income Tax Officer, Ward -1, 132/2 Zaveri Faliya, Kachhori Gandevi Navsari Navsari - 396445 स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Aftpn 6207 L (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Sapnesh R Sheth, Ca : Shri Ajay Uke, Ld. Sr. Dr : 05/08/2025 : 18/08/2025

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Aashita Garg, Nabha, Patiala vs. Jao the Income Tax Officer Ward Nabha, Patiala

In the result, appeal of the assessee is allowed

ITA 539/CHANDI/2025[2019-2020]Status: DisposedITAT Chandigarh18 Aug 2025AY 2019-2020

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Miss Pallavi, Advocate and Shri Sudhir Sehgal, Advocate (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 144BSection 148Section 148ASection 151A

reassessment proceedings initiated under section 148 of the Income Tax Act, 1961 are bad in law and void ab initio, as the notice under section 148 was issued by the Jurisdictional Assessing Officer (JAO) instead of the National Faceless Assessment Centre (NFAC), which is in violation of the mandatory procedure ... show cause was issued under section 148A(b) of the Act by ITO Ward-1, Nabha on 02/03/2023 as to why notice under section 148 should not be issued on the basis of information that income chargeable to tax has escaped assessment. In response, the assessee filed her submission

Dy Commissioner of Income Tax Circle 7 Pune, Pune vs. Kumar Housing Corporation Private Limited, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

impugned notice dated 31 March 2023, inter alia, on the ground that, post- merger, AFTPL was a non-existing entity. Therefore, no notice under Section 148 of the Income Tax Act, 1961 (IT Act, 1961) could have been issued to AFTPL. 9. Mr. Walve, the learned counsel for the Petitioner ... CITY CHAMBERS, F.C. ROAD PUNE PUNE 411004, Maharashtra India PAN : AAKCA3074H A.Y : 2013-14 Dated : 31/03/2023 DIN & Notice No: ITBA/AST/S/148_1/20 22- 23/1051822997(1) Notice under section 148 of the Income-tax Act, 1961 Sir/Madam/ M/s. I have information that a search was initiated under section

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corpn. Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

impugned notice dated 31 March 2023, inter alia, on the ground that, post- merger, AFTPL was a non-existing entity. Therefore, no notice under Section 148 of the Income Tax Act, 1961 (IT Act, 1961) could have been issued to AFTPL. 9. Mr. Walve, the learned counsel for the Petitioner ... CITY CHAMBERS, F.C. ROAD PUNE PUNE 411004, Maharashtra India PAN : AAKCA3074H A.Y : 2013-14 Dated : 31/03/2023 DIN & Notice No: ITBA/AST/S/148_1/20 22- 23/1051822997(1) Notice under section 148 of the Income-tax Act, 1961 Sir/Madam/ M/s. I have information that a search was initiated under section

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corporation Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

impugned notice dated 31 March 2023, inter alia, on the ground that, post- merger, AFTPL was a non-existing entity. Therefore, no notice under Section 148 of the Income Tax Act, 1961 (IT Act, 1961) could have been issued to AFTPL. 9. Mr. Walve, the learned counsel for the Petitioner ... CHAMBERS, F.C. ROAD PUNE PUNE 411004, Maharashtra India PAN : AAKCA3074H A.Y: 2013-14 Dated : 31/03/2023 DIN & Notice No: ITBA/AST/S/148 1/20 22- 23/1051822997(1) Notice under section 148 of the Income-tax Act, 1961 Sir/Madam/M/s. I have information that a search was initiated under section 132 of the Act in your