“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

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 143(3)Section 147

taxmann.com 225 (Bombay), has held that there is no question of concurrent jurisdiction of JAO and FAO for issuance of reopening notice under section 148 or even for passing assessment or reassessment order and it is only FAO which could issue notice under section 148 ... sustainable. Dosch Pharmaceutical (P.) Ltd. v Income-tax Officer [2024] 166 taxmann.com 216 (Bombay) Held: Only Faceless Assessing Officer can issue notice under section 148 and not Jurisdictional Assessing Officer. Jatinder Singh Bhanguv. Union of India [2024] 165 taxmann.com 115 (Punjab & Haryana) Held: Scheme of faceless assessment applies from stage

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 143(3)Section 147

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 143(3)Section 147

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 143(3)Section 147

Sylvan Greens Private Limited, Jaipur vs. Deputy Commissioner of Income Tax Circle 6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

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

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

amended by the Finance Act 2021, though the notice is served on or after 01st April 2021, nor complied the notice under section 148, dated 31.03.2021, was served or dispatched on 01.04.2021 and thus does not comply with the provisions of pre-2021 law. 15 ITA NO.414.JPR/2025 SYLVAN GREEN ... considered time-barred under the pre-2021 regime. Further the assessee would like to submit that according to section 149: 149. [(1) No notice under section 148 shall be issued for the relevant assessment year,- [(a) if four years have elapsed from the end of the relevant assessment year, unless

Ishit Kamleshbhai Sheth, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 753/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble

Section 139Section 139(1)Section 144BSection 147Section 148Section 270ASection 270A(2)(b)Section 270A(6)(a)

Annual Information Return and Form 26AS, indicating salary income credited and TDS deducted, the Assessing Officer reopened the case by issuing a notice under section 148 of the Act on 29.03.2022. In response to the said notice, the assessee filed his return of income on 03.08.2022, declaring total income ... since the assessee had not furnished the return ITA No.753/Ahd/2025 3 of income under section 139, and had filed the return only after notice under section 148, and since the total income assessed exceeded the basic exemption limit, the case squarely fell within the ambit of section 270A

Nitu Kumari Manish Kumar, Ahmedabad vs. Income Tax Officer, Ward-2(1)(2), Ahmedabad

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

ITA 714/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Nitu Kumari Manish Kumar The Ito, Ward-2(1)(2) Shreenath Bungalows Vs. Ahmedabad. Opp: Full Stop Society Motera, Chankheda Link Road Gujarat. Pan : Dvfpk 8773 R (Applicant) (Responent) : Shri Nitin Pathak, Ar Assessee By Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr

For Respondent: Shri Umesh Kumar Agrawal, Sr.DR

Section 115BSection 142(1)Section 147Section 148Section 148ASection 250Section 271ASection 69

filed. Thereafter, the AO passed a speaking order under section 148A(d) dated 31.03.2022, concluding that income had escaped assessment, and issued notice under section 148. Despite service of notice, no return of income was filed. Initially, the assessment proceedings were transferred to the National Faceless Assessment Centre (NFAC

Chokkalingam Thangavel, Agasteeswaram, Kanyakumari vs. Income Tax Officer, Ward-1, Nagercoil, Income Tax Office

Appeal of the assessee is allowed

ITA 577/CHNY/2025[2018-2019]Status: DisposedITAT Chennai25 Jul 2025AY 2018-2019

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Dr. M. Sri Shanmuga Priya, JCIT

Section 139Section 147Section 148Section 148ASection 151Section 250Section 69A

Subsequently the AO passed an order under section 148A(d) dated 06.04.2022 after taking prior approval of PCIT, Madurai-1 and issued a notice under section 148 on 07.04.2022. The assessee filed return in response to notice under section 148 declaring a total income of Rs. 4,84,500/-. Since ... Tribunal against the order of the CIT(A). 3. The ld. AR submitted that if the legal issue with regard to the notice under section 148 being issued without proper approval is adjudicated in favour of the assessee then the grounds raised with regard to merits would become academic. Therefore

Subhash Silk Mills Limited, Mumbai vs. The Income Tax Officer Cirle -11(2)(2), Mumbai

In the result, the appeal filed by the assesse bearing

ITA 3385/MUM/2025[2014-15]Status: DisposedITAT Mumbai25 Jul 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeesubhash Silk Mills Limited Vs Joint Commissioner Of Income-Tax G-15, Prem Kutir, 177 Marine (Osd), Circle 11(2)(2), Mumbai Drive, Marine Lines, Mumbai- 400 020 Pan: Aaacs9966J Appellant Respondent

For Appellant: Shri Govind PrasadFor Respondent: Shri Swapnil Choudhary – Sr AR

Section 139(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

documents available on the record. The Ld.AR, in argument, stated that he assesse during the filing of the return in response of notice under section 148 of the Act has made mistake and has not declared the income amount to Rs.4,97,187/-. He stated that alleged income ... extent of Rs.4,37,187/-. This clearly falls within the ambit of “furnishing of inaccurate particulars of income.” Furthermore, in response to the notice under Section 148, the assessee failed to disclose this income in the return, thereby committing an additional default. Considering the income level during the relevant assessment

Income Tax Officer, Mumbai vs. Naresh Jaiprakash Shroff, Mumbai

In the result, appeal of the revenue and cross-objection by the assessee

ITA 2793/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Jul 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Subodh Ratnaparkhi, A/RFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. D/R

Section 148Section 149Section 151Section 151(2)Section 3(1)

Section 3(1) of TOLA overrides section 149 only to the extent of relaxing the time-limit for issuance of a reassessment notice under section 148; (d) TOLA will extend the time-limit for the grant of sanction by the authority specified under section 151. The test to determine whether ... weeks allowed to the assessees to respond to the show cause notices; and (h) The Assessing Officers were required to issue the reassessment notice under section 148 of the new regime within the time-limit surviving under the Income-tax Act read with TOLA. All notices issued beyond the surviving

Arvind Bansal, Delhi vs. Income Tax Officer Ward 44(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Jul 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

take a decision under Section 149A(d) based on the available material and the reply of the assessee; and (iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was See State ... surviving time limit, as prescribed under the Income Tax Act read with TOLA, was available to the assessing officers to issue the reassessment notices under Section 148 of the new regime. 112. Let us take the instance of a notice issued on 1 May 2021 under the old regime

Pamela Bhardwaj, Karnal vs. ITO, Ward- 3, Karnal

ITA 2595/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2014-15

Section 143(3)Section 147Section 148Section 151Section 263Section 263(1)

course. The assessee declared Rs.2,00,000/- as agricultural income which was accepted under Section 143(3) of the Act. Thereafter, on 14.09.2015 notice under Section 148 of the Act upon recording satisfaction of escapement of assessment by the assessee on the issue that the cash deposit made ... assessee on 17.04.2015. The same P a g e | 5 Pamela Bhardwaj (AY: 2014-15) was open for scrutiny upto 30.09.2016, whereas the notice under Section 148 of the Act as appearing at page 39 of the paper book filed before us was issued on 14.09.2015 when the original proceeding

Rameshwari Agro Services Private Limited, Aurangabad vs. Income Tax Department, NFAC, Delhi

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 188/PAT/2025[2018-19]Status: HeardITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.187&188/Pat/2025 Assessment Year: 2017-18 & 2018-19 Rameshwari Agro Services Pvt. Ltd.…..…………………....Appellant C/O Lakshman Prasad & Kamlesh Kr. Yadav (Directors), Jai Gurudev Automobile, Gaya Road, Daudnagar, Aurangabad, Bihar-824113. [Pan: Aahcr9701K] Vs. Nfac, Delhi…………………….……….…............................…..…..... Respondent Appearances By: Shri Abhi Sarkar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24, 2025 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Have Been Filed By The Assessee Against Separate Orders Dated 29.07.24 & 31.07.24 Passed By The Nfac ["Cit(A)"]. Since The Issues Involved In Ita Nos.187 & 188/Patna/2025 For The Assessment Years 2017-18 & 2018-19 Are Identical Except For Figures & Assessment Years, Both Appeals Are Heard Together & Are Being Disposed Of By This Common Order. For The Sake Of Convenience, The Facts Are First Taken From Ita No.187/Patna/2025. 2. Ita No. 187/Patna/ 2025 - A.Y. 2017-18 - Brief Facts Of The Case Are That The Assessee Did Not File Its Return Of Income For The Assessment

Section 144Section 147Section 148Section 69A

financial year. In view of the above facts, proceedings under Section 147 of the Income-tax Act, 1961 ("the Act") were initiated and notice under Section 148 was issued. The assessee partially complied and filed a return claiming a loss of Rs.388,487, but the same was held

Rameshwari Agro Services Private Limited, Aurangabad vs. Income Tax Department, NFAC, Delhi

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 187/PAT/2025[2017-18]Status: HeardITAT Patna24 Jul 2025AY 2017-18

Section 144Section 147Section 148Section 69A

Dinesh Baranwal, East Champaran vs. ITO, Ward-1(3), Motihari

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

ITA 593/PAT/2024[2012-13]Status: HeardITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.593/Pat/2024 Assessment Year: 2012-13 Sri Dinesh Baranwal……………….....…..…………………....Appellant C/ M/S Salarpuria Jajodia & Co., 7, C. R Avenue, 3Rd Floor, Kol-72. [Pan: Adkpg6603N] Vs. Ito, Ward-1(3), Motihari…...……….…............................…..…..... Respondent Appearances By: Shri Siddharth Jhajharia, Fca, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24 , 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Dated 24.05.2024 Passed By The Nfac For The Assessment Year 2012-13. 2. At The Outset, It Is Noted That There Is A Delay Of 57 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. Brief Facts Of The Case Are That The Assessee Was A Dealer Of A Telecom Service Operator, Namely M/S Unitech Wireless Tamil Nadu Pvt.

Section 143(1)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 44A

disclosing profit of Rs.2,30,875 (at 853%). The return was processed under Section 143(1), and no demand was raised. Subsequently, a notice under Section 148 was issued, and the Assessing Officer completed the reassessment under Section 147 r.w.s. 144 vide order dated 09.12 2019, estimating income and initiating ... levied penalty of Rs.1,53,232 under Section 271(1)(c) vide order dated 21.12.2021. The assessee contended that no notice under Section 148 or 142(1) was ever received and hence, did not respond or file return in the re-assessment proceeding. The penalty order which was challenged before

Poonam Sen, Lucknow vs. ITO, Range 1(3), Lucknow

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

ITA 70/LKW/2021[2008-09]Status: DisposedITAT Lucknow24 Jul 2025AY 2008-09

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. Deepak Yadav, DR

Section 142(1)Section 147Section 148Section 250

Bareilly. On the basis of this information, the ITO-2(1) issued a verification letter on 18.07.2014. When reply was not received, a notice under section 148 was issued on 23.03.2015 and was served on the assessee through his mother-in-law. No return was filed in response to this ... notice under section 148. Subsequently, notice under section 142(1) was issued, which was also not complied with. Thereafter, the ITO-2(1) transferred the case to ITO-1(3), Lucknow informing the ITO that the second address of the assessee was A-1/73, Vikram Khand, Lucknow and jurisdiction

Incometax Officer Ward-3(3)(1), Ahmedabad vs. Haresh Dayashankar Shrivastav, Ahmedabad

In the result the appeal filed by the Revenue is allowed for statistical purpose

ITA 684/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarassessment Year : 2017-18 Income-Tax Officer, Haresh Dayashankar Shrivastav, Vs Ward 3(3)(1), 35, Swetanjali Society, Nr. Ahmedabad Hasubhai Park, Satellite, Ahmedabad-380015 Pan : Bbpps 5719 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Arsh Shaikh, Ar Revenue By : Shri Abhijit, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 25.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.07.2025 आदेश / O R D E R Per T.R. Senthil Kumar:

For Appellant: Shri Arsh Shaikh, ARFor Respondent: Shri Abhijit, Sr DR

Section 142(1)Section 144

continuation) and thus, the AO has rightfully amended the details of the addressee in its consequent order under section 148A(d) and notice under section 148 of the Act. 9. Further, the reliance placed by the assessee on the decision of this Court in Sangeeta Vig (supra) in misplaced since

M/S Om Shriniwas Developers, Pune vs. ITO Wared-6(3), Pune

In the result, appeal of the assessee is partly allowed

ITA 1345/PUN/2025[2016-17]Status: DisposedITAT Pune24 Jul 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1345/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 M/S.Om Shriniwas Developers, V The Income Tax Officer, Off No.2 & 3, Vastusadan S Ward-6(3), Pune. Bldg, 743, Guruwar Peth, Pune – 411042. Maharashtra. Pan: Aabfo7491G Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Smt. N C Shilpa – Addl.Cit(Dr) Date Of Hearing 01/07/2025 Date Of Pronouncement 24/07/2025

Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 43C

आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA

Omprakash Daruka, Raniganj vs. ITO, Ward 3(1), Asansol

In the result, appeal of the assessee is allowed

ITA 685/KOL/2025[2013-2014]Status: DisposedITAT Kolkata24 Jul 2025AY 2013-2014

Bench: Shri George Mathanआयकर अपील सं/Ita No.685/Kol/2025 (नििाारण वर्ा / Assessment Year :2013-2014) Omprakash Daruka, Vs Ito, Ward-3(1), Asansol C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street Kolkata-700001 Pan No. : Acqpd 1122 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Somnath Ghosh, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri Shankar Naskar, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025 आदेश / O R D E R

For Respondent: Shri Shankar Naskar, Sr. DR

Section 147Section 148Section 148(2)Section 149Section 151

satisfaction about the correctness or otherwise of the information or his satisfaction that a case has been made out for issuing a notice under section 148 of the Act. Read in this light, what has been recorded by the Assessing Officer as his "reasons to believe" is nothing more than

Pramod Lakra Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Urvashi Sarees Pvt. Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 222/KOL/2025[2015-16]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-16

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

reassessment proceedings are liable to be quashed and/or set aside. V. FOR THAT the Learned CIT (Appeals) erred in upholding the validity of notice under Section 148 of the Act, even though it was issued without Document Identification Number ("DIN") in clear violation of the circular of the Central Board ... relied upon the decision of the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal by deeming the notice under Section 148 of the Act dated July 31, 2022 as notice under Section 148A(b) of the Act in pursuance of the decision