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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

Tyagi Pipe Craft Pvt.Ltd., Delhi vs. ITO, Ward-25(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 147/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumartyagi Pipe Craft Pvt. Ltd, Vs. Ito, B-2/18, Ashok Vihar, Ward-25(3), Phase-Ii, New Delhi Delhi (Appellant) (Respondent) Pan:Aaact0871F

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149A

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

Sonea Dhir, Delhi vs. ACIT Circle-32 (1), New Delhi

Appeal of the assessee is allowed

ITA 3073/DEL/2024[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(1)Section 143(2)Section 147Section 250Section 50C

assessment or reassessment of escaped income, and which he intends to take into account, he would be required to issue a fresh notice under section 148.” 13. The Hon’ble Jurisdictional High Court in the case of CIT vs Adhunik Niryat Ispat Ltd. reported in [2011] 63 DTR 212 (Delhi ... income which has escaped assessment and which comes to his notice during course of proceedings Held, yes Whether, however, if after issuing a notice under section 148, he accepts contention of assessee and holds that income, for which he had initially formed a reason to believe that it had escaped

Basant Aerospace Private Limited, New Delhi vs. ACIT Central Circle-5, New Delhi

In the result, the appeal of the Assessee for assessment year 2016-17

ITA 2292/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Agarwal, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 131Section 133Section 143(1)Section 147Section 148Section 68

which was duly processed under section 143(1) of the Act. This assessment was sought to be reopened by issuance of notice under section 148 of the Act on 27-03-2019 in response to which, the assessee filed the return on 12-06-2019 declaring the same income

DCIT Central Circle-2, Delhi vs. Apple Commodities Ltd., Gautam Budh Nagar

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 139(1)Section 143(3)Section 147Section 148

longer hold the field on the subject. 10. The ratio of both the afore cited cases was that upon the issuance of notice under section 148(2), when proceedings were initiated by the Assessing Officer on issues in respect of which he had formed a reason to believe that income ... Officer has reason to believe that income chargeable to tax has escaped 9 ITA No.1405/Del/2022 & CO No.72/Del/2022 assessment and proceeds to issue a notice under section 148, it is not open to him to assess or reassess the income under an independent or unconnected issue, which was not the basis

Aman Holdings Pvt Ltd, New Delhi vs. Pr.CIT - 1, Delhi

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

ITA 660/DEL/2021[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Ms. Monika Singh, CIT DR
Section 127(2)Section 127(2)(a)Section 143(3)Section 263

that no person shall be entitled to call in question the jurisdiction of AO after the expiry of the time allowed by the notice under section 148 for the making of the return or by the notice under the first proviso to section 144 to show cause why the assessment

Basant Aerospace Pvt Ltd, New Delhi vs. ACIT Central Circle-5, New Delhi

In the result, the appeal of the Assessee for assessment year 2016-17

ITA 520/DEL/2021[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Agarwal, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 131Section 133Section 143(1)Section 147Section 148Section 68

which was duly processed under section 143(1) of the Act. This assessment was sought to be reopened by issuance of notice under section 148 of the Act on 27-03-2019 in response to which, the assessee filed the return on 12-06-2019 declaring the same income

Wadhawa Mission, Anand Nagar, Telibandha vs. Income Tax Officer Ward 1(1), Central Revenue Building, Civil Lines

In the result, appeal of the assessee is allowed

ITA 385/RPR/2025[2018-19]Status: DisposedITAT Raipur22 Jul 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.385/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Wadhawa Mission House No.141, Anand Nagar, Telibandha, Raipur-492 007 (C.G.) Pan: Aaaaw5873C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 144Section 147Section 148

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 ... 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

Devanand Singh, Patna vs. ITO, Ward- 4 (2), Patna

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

ITA 67/PAT/2025[2016-17]Status: DisposedITAT Patna22 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 67/Pat/2025 Assessment Year: 2016-2017 Devanand Singh,……………..……..….………Appellant Baluan, Patna-800001, Bihar [Pan:Adlps8382F] -Vs.- Income Tax Officer,…………………………….Respondent Ward-4(2), Patna, Jay Prakash Bhawan, Income Tax Department, Patna-800001, Bihar

Section 133(6)Section 142(1)Section 147Section 148

that the agricultural income chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act and accordingly notice under section 148 was issued and served on the assessee through ITBA but no compliance was made by the assessee. Again, notice under section

Mithilesh Kumar Aakela, Aurangabad vs. ITO, War-3(3), Aurangabad

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

ITA 195/PAT/2025[2017-18]Status: DisposedITAT Patna22 Jul 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 195/Pat/2025 Assessment Year: 2017-2018 Mithilesh Kumar Aakela,…………...….………Appellant S/O Mahendra Singh Pouthu, Aurangabad-824101, Bihar [Pan:Atepa0896R] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-3(3), Aurangabad, 2Nd Floor, R.J. Palace, Raikashinath More, Gaya-823001, Bihar

Section 142(1)Section 143(2)Section 144Section 148

failed to file the return within stipulated time. It was found that the assessee deliberately chose not to file return under consideration. Accordingly notice under section 148 of the Act was 2 Mithilesh Kumar Aakela issued and the assessee filed his return of income for the AY 2018- 19 where

Shri Humad Jain Sakh Sahakari Sanstha Maryadit, Indore vs. ITO 2(1), Indore

Appeal is allowed

ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13

Bench: Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80P

section 148. The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded under sub-section (2). The assessee has an opportunity to challenge the reasons given for issuance ... subsequent years." It is thus clear that once satisfaction of reasons for the notice is found sufficient, i.e., if the notice under section 148(2) is found to be valid, then addition can be made on all grounds or issues (with regard to ‘any other income’ also) which may come

Manaksia Limited, Kolkata vs. DCIT, Circle 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Pradeep Dung Dung, DR
Section 115JSection 142(1)Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

under Section 142 (1) of the Act. At the time relevant for the assessment that was undertaken by the Assessing Officer after a notice under Section 148 of the Act had been issued, Section 143(2) in its then form had two clauses and a proviso after Clause (ii) that ... date on which the Assessee informed the AO that the return originally filed should be treated as the return filed pursuant to the notice under Section 148 of the Act. 13. In DIT v. Society for Worldwide Interbank Financial Telecommunications [2010] 323 ITR 249 (Delhi), this Court invalidated an reassessment

Binod Moktan, Kalimpong vs. ITO, Ward-3(4), Kalimpong

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

ITA 353/KOL/2025[2018-19]Status: DisposedITAT Kolkata22 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.353/Kol/2025 Assessment Year: 2018-19 Binod Moktan……...……………………..…………………....Appellant Upper Pedong, P.O Pedong, Kalimpong District, W.B. 734311. [Pan: Aripm6300Q] Vs. Ito, Ward-3(4), Kalimpong……………..………………….…..... Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Bonnie Debbarma, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 21, 2025 Date Of Pronouncing The Order : July 22, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.12.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Had Received Contractual Receipts Of Rs.51,04,000 From M/S. Gajmer Works During The A.Y. 2018-19 & Tax Deducted At Source (Tds) Amounting To Rs.54,040/- Was Also Made On The Said Receipts. However, The Assessee Did Not File Its Return Of Income For The Said Assessment Year. Subsequently, Proceedings Were Initiated Under Section 147 Of The Income-Tax Act, 1961 & A Notice Under Section 148 Was Issued. In Response, The Assessee Filed A Return Declaring Total Income Of Rs.4,92,770/-. However, The Assessing Officer Completed The

Section 147Section 148Section 249(3)Section 250

return of income for the said assessment year. Subsequently, proceedings were initiated under Section 147 of the Income-tax Act, 1961, and a notice under Section 148 was issued. In response, the assessee filed a return declaring total income of Rs.4,92,770/-. However, the Assessing Officer completed the I.T.A

Indrajit Ghosh, Hooghly vs. ITO, Ward 23(3), Chinsurah, Hooghly

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

ITA 214/KOL/2025[2018-19]Status: DisposedITAT Kolkata22 Jul 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 214/Kol/2025 Assessment Year: 2018-2019 Indrajit Ghosh,……………………………..………Appellant 248, G.T. Road, P.O. Sheoraphuli, P.S. Serampore, Dist. Hooghly-712223, West Bengal [Pan:Adipg1201C] -Vs.- Income Tax Officer,……………………………..Respondent Ward-23(3), Hooghly, Aayakar Bhawan, Chinsurah, Hooghly-712101, West Bengal Appearances By: Shri Suman Majumder, Advocate, Appeared On Behalf Of The Assessee Shri Abhijit Adhikary, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 06, 2025 Date Of Pronouncing The Order: July 22, 2025 O R D E R

Section 139(1)Section 142(1)Section 148

during the FY 2017-18 relevant to AY 2018-19. The assessment for the AY 2018-19 was reopened by issue of notice under section 148 on 31.05.2022. In response to notice under section 148 of the Act, the assessee failed to file his return of income. Notice under section ... Rs.2,11,74,784/-. As the assessee has not furnished its return of income for the AY 2018-19 in response to notice under section 148 of the Income Tax Act, the ld. Assessing 2 Indrajit Ghosh Officer computed the total taxable income of the assessee at Rs.16

Amrita Jhunjhunwala, L/H of Saket Khaitan (Since Deceased), Kolkata vs. ACIT, Central Circle 3(4), Kolkata

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

ITA 186/KOL/2025[2019-20]Status: DisposedITAT Kolkata22 Jul 2025AY 2019-20

Bench: the Ld. CIT(A) wherein the appeal was disposed off on the ground that appeal has been filed against the order passed u/s 154 of the Act though the grounds of appeal has been taken against the order passed u/s 143(3) of the act.

Section 142Section 143Section 143(2)Section 143(3)Section 148Section 149(1)(b)Section 154Section 159Section 159(2)(b)

Income escaping assessment - Issue of notice for (Deceased assessee) – Assessment year 2016-17 - Assessee had passed away on 14-10-2022 - Notice under section 148 was issued on 13-3-2023 - Assessee filed a petition contending that while notice was issued under section 148 against a dead person, such notice ... being invalid, all consequential proceedings including assessment order and penalty notices were required to be set aside - Whether notice under section 148 issued against a deceased person is invalid in law - Held, yes - Whether proceedings against deceased's-legal representatives are permissible only if initiated in compliance with section

Solo Hotels India Private Limited, Kolkata vs. Circle 11(1).Kolkata, Kolkata

In the result, appeal filed by the Revenue is dismissed as infructuous and Cross

ITA 2540/KOL/2024[2015-16]Status: DisposedITAT Kolkata22 Jul 2025AY 2015-16

Bench: The Ld. Cit(A), Wherein Appeal Of The Assessee Has Been Dismissed As There Was Non-Compliance On Behalf Of The Assessee. Being Aggrieved By & Dissatisfied The Assessee Preferred Appeal Before Us.

Section 142(1)Section 147Section 148Section 148ASection 149Section 250

TOLA apply "notwithstanding anything contained in the specified Act." Section 3(1), therefore, overrides the time limits for issuing a notice under section 148 read with Section 149 of the Income-tax Act. d. TOLA does not extend the life of the old regime. It merely provides a relaxation ... Revenue between 1 April 2021 and 30 June 2021 as showcause notices in terms of Section 148A(b). Thereafter, the Revenue issued notices under section 148 of the new regime between July and August 2022. Invalidation of the Section 148 notices issued under the new regime on the ground that

Bhadresh Mansukhlal Dodhia, Bhiwandi vs. DCIT-CC-3, Thane

In the result, the appeal of the assesseeis allowed

ITA 2218/MUM/2025[2013-14]Status: DisposedITAT Mumbai22 Jul 2025AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Bhadresh Mansukhlal Dodhia Dcit – Cc-3, Thane 60/100, New Mavji Compound Behind Vs Room No. 12, A Wing, 6Th Floor, Ashar It Park, Ratan, Talkies Narpoli Bhiwandi, Maharashtra-421302. Thane West, [Pan No. Afhpd2871E] Maharashtra-400604. Appellant / Assessee Respondent / Revenue

Section 143(3)Section 153ASection 254(1)Section 37Section 68

record perused. The learned Authorised Representative (ld. AR) of the assessee submits case of assessee for A.Y. 2013-14 was reopened by issuing notice under section 148 dated 27.03.2021. Assessment in the year under consideration was completed under section 147 rws 144 of the Income ... grounds of appeal, the assessee has inadvertently mentioned assessment order under section 153A, in fact assessment was completed under section 147. Notice under section 148 dated 27.03.2021 was issued beyond six years from the end of relevant assessment year. The assessing officer issued such notice after substitution of sections

Albert Joseph Rozario, Mumbai vs. ITO, Int. Tax, Circle 4(1)(1), Mumbai

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

ITA 1168/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jul 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2018-19 Albert Joseph Rozario, Ito, (Int. Tax), Circle-4(1)(1), B-311, 5Th Wing, Room No. 629, 6Th Floor, Inlaks Park, Vs. Kautilya Bhavan, Yari Road, Versova, C-41 To C-43, G Block, Andheri West, Bandra Kurla Complex, Mumbai-400058 Bandra East, Pan : Afvpr6139P Mumbai-400051 (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Sridhar G. Menon, Sr.Dr Date Of Hearing : 01-05-2025 Date Of Pronouncement : 22-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Final Assessment Order Passed By The Assessing Officer U/S 147 R/W 144C(13) Of The Act Dt. 30-12-2024, Consequent To The Directions Given By The Ld. Drp-1, Mumbai-3, U/S 144C(5) Of The Act, Dated 30-11-2024 Pertaining To Assessment Year (Ay.) 2018-19. 2. Briefly The Facts Of The Case Are That Basis Information Available Through The Insight Portal That The Assessee Had Purchased Immoveable Properties Amounting To Rs. 8,31,45,549/- & Has Received Interest

For Appellant: Shri Dharan GandhiFor Respondent: Shri Sridhar G. Menon, Sr.DR
Section 144C(1)Section 144C(5)Section 147Section 148Section 148ASection 56(2)(x)Section 69

section 5 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under section 148. In Chhugamal Rajpal v. S P Chaliha, [1971] 79 ITR 603 (SC), a three-Judge Bench of this Court held that Section ... assessments. The provision imposes a responsibility on the Revenue to ensure that it obtains the sanction of the specified authority before issuing a notice under section 148. The purpose behind this procedural check is to save the assesses from harassment resulting from the mechanical reopening of assessments Sri krishna

Ataat Rahat Khan, Gurgaon vs. DCIT/ACIT-Int-Tax Gurgaon, Gurgaon

ITA 1801/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 115BSection 144Section 144BSection 147Section 148Section 151Section 270ASection 271Section 69

appeal raised by the assessee are as under:- 1. That on the facts and circumstances of the case and in law, the notice under Section 148 of the Income-tax Act, 1961 ("the Act") is illegal, bad in law and without jurisdiction. 2. That on the facts and circumstances

Nazar Impex Private Limited, Surat vs. Income Tax Officer-1(1)(3), Surat (Current Jurisdiction), Surat

In the result, assessee’s appeal is allowed

ITA 1212/SRT/2024[2012-13]Status: DisposedITAT Surat21 Jul 2025AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1212/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Nazar Impex Pvt.Ltd. Income Tax Officer बनाम/ 408, Saryu Diamond Complex, Ward-1(1)(3), Surat, Aaykar Vs. Jadda Khadi, Mahidharpura, Bhavan, Majura Gate, Opp. New Surat-395 003 Civil Hospital, Surat-395 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccn3603R (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Himanshu Gandhi, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 21/07/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’), Dated 26.09.2024 By The National Faceless Appeal Centre, Delhi /Commissioner Of Income-Tax (Appeals), [In Short ‘Nfac/Cit(A)’] For The Assessment Year (Ay) 2012-13, Which In Turn Assessment Order Passed By Assessing Officer (In Short, ‘Ao’) U/S 144 R.W.S. 147 Of The Act On 30.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeals Are As Under: “1. Ground 6. On The Facts & Circumstances Of The Case & Law, The Ld. Cit(A) Erred In Confirming Rejection Of Books Of Account Under Section 145(3) Of Income Tax, Act 1961 Without Pointing Out Any Defect In Books Of Account & Even The Return Income On The Basis Of Books Of Account Were Also Not Disputed.

Section 132Section 133ASection 144Section 145(3)Section 148Section 151Section 153CSection 250

hearing. 4. Ground 1. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming issuance of notice under section 148, even though there is no new tangible material for reopening. 5. Ground 2. On the facts and circumstances of the case

Vinita Bajoria, Jaipur vs. Income-Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

income Rs.2,50,00,000/- in the case of the assessee for the AY 2016-17. 3.1 Based on the above information, a notice under section 148 of Act was issued to the assessee on 02.06.2021 for Assessment Year 2016-17 with prior approval of the Appropriate Authority ... Supreme Court in Ashish Agarwal Case in Civil Appeal No. 3005/2022, vide its order dated 04/05/2022, directed that the above referred notice under section 148 of the Act issued shall be construed or treated to be the show-cause notice in term of Section 148A(b) of the (amended