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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

Samkit Shashikant Shah, Mumbai vs. Principal Commissioner of Income Tax -20, Mumbai

In the result, appeal of the assessee is allowed

ITA 3703/MUM/2025[2018-19]Status: DisposedITAT Mumbai21 Jul 2025AY 2018-19

Bench: Dropping The Reassessment Proceedings.”

Section 148Section 148ASection 148BSection 263

matter for faceless adjudication. 10. However, from the records, it is evident that the assessee had duly filed all requisite replies to the notice under section 148 on the ITBA portal. The JAO carried out a due verification of the documents furnished comprising over 55 pages of purchase bills, sales ... interest of the Revenue. 13. In the present case, all the replies were filed on the ITBA portal; the JAO who issued notice under section 148 has applied his mind, considered the replies and documentary evidences, and thereafter passed a reasoned order on the portal. Merely because, in the opinion

Green Maiden A 2013, Mumbai vs. The Assistant Commissioner of Income Tax International Tax Circle 2(3)(2), Mumbai

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

ITA 1986/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Ms. Hirali Desai/ Shri Hardik Nirmal/ MsFor Respondent: Shri Krishna Kumar, Sr.DR
Section 144C(13)Section 144C(5)Section 147Section 153Section 61Section 63

After considering the response of the assessee and necessary approval from the competent authority, an order under section 148A(d) was passed, and notice under section 148 of the Act was issued on 30/03/2023. In response to the notice issued under section 148 of the Act, the assessee filed

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

ITA 2794/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Jeet Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 147Section 148Section 148ASection 29A

declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said notice was unsustainable as it was issued in accordance with the statutory regime ... petitioner’s case that the said notice is barred by limitation. 9. It is material to note that the original notice under Section 148 of the Act [deemed to be a show cause notice under Section 148A(b) of the Act in terms of the decision in the case

Victory Realtech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 5534/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 234B

Income Tax Act, 1961 (‘Act'). Later on the case was reopened under section 148 of the Act. In response to notice under section 148 of the Act, the assessee filed its ITR on 22.03.2013 declaring income of Rs.12,500/-. The case was scrutinized. 3.1 During the relevant year, the assessee

Syed Irfan Hazari, Guntur vs. Income Tax Officer, Ward-2(3), Guntur

The appeal of the assessee is allowed for statistical purposes, in terms of our aforesaid observations

ITA 305/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2012-13

Bench: Us:

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 44A

return of income for the year under consideration, i.e., A.Y. 2012–13, therefore, the A.O. initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act dated 26.03.2019 was issued to the assessee. 4. Ostensibly, the assessee neither complied with the notice issued under Section 148

Aravinda Bhupathiraju Rep by Gpa Holder Sri Kar Bahadur Sri Raja, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle (Internal Taxation), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 262/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. (It). No.262/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Aravinda Bhupathiraju Vs. Asst. Cit (International Taxation) Rep. By. Gpa Holder Income Tax Office, Infinity Towers, K.A.R. Bahadur Sri Raja Sankaramatam Road Falt No. 502, Sky Aditya Apartment Visakhapatnam- 530016 Gitams Road, Yendada Andhra Pradesh Visakhapatnam – 530045 Andhra Pradesh [Pan:Bjopb0898P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 144Section 148Section 271(1)(c)

derived from the sale of immovable property. Therefore, re-assessment proceedings were initiated after taking prior approval of the Competent Authority by issuing notice under section 148 of the Act on 29.03.2021. Assessee did not comply with the notice issued under section 148 of the Act. Further, there ... assessee has not filed return of income under section 139(1) of the Act but has filed return of income in response to notice under section 148 of the Act. However, it is the contention of the department that assessee has not considered the provisions of section

Shubham Trading Company, Nizamabad vs. ITO., Ward 1, Nizamabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 840/HYD/2025[2012-13]Status: DisposedITAT Hyderabad18 Jul 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri G. Saratha, SR-DR
Section 133(6)Section 143(3)Section 147Section 148Section 43B

verify the genuineness of the said claim, the case of the assessee was reopened under section 147 of the Act. Accordingly, notice under section 148 was issued to the assessee on 23.03.2019. During reassessment proceedings, the Learned Assessing Officer (“Ld. AO”) issued notice under section

Mohd Younus, Hyderabad vs. ITO (Int Taxn)-1, Hyderabad

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

ITA 329/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Jul 2025AY 2016-17

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Y V Bhanu Narayan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 144C(5)Section 147Section 148Section 69

source for the same is remained unexplained. Therefore, the assessment has been reopened under section 147 of the Income Tax Act 1961 and notice under section 148 of the Act dated 27.03.2023 was issued and served on the assessee. The assessee has filed his return of income in response ... notice under section 148 of the Act on 26.04.2023 declaring total income of Rs.4,07,690/-. The case was selected for scrutiny and during the course of assessment proceedings, the Assessing Officer called-upon the assessee to file relevant evidences in support of source of income for the time deposit

Geethala Tejaswini, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

Appeals of the assessee are allowed for statistical purposes in terms of our aforesaid observations

ITA 325/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Jul 2025AY 2014-15

Bench: Us:

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 68

filed her return of income for the year under consideration, i.e., A.Y. 2013-14, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act dated 30.03.2021 was issued by the A.O. 4. As the assessee neither filed the return of income in compliance to notice

Geethala Tejaswini, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

Appeals of the assessee are allowed for statistical purposes in terms of our aforesaid observations

ITA 324/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Jul 2025AY 2014-15

Bench: Us:

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 68

filed her return of income for the year under consideration, i.e., A.Y. 2013-14, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act dated 30.03.2021 was issued by the A.O. 4. As the assessee neither filed the return of income in compliance to notice

Geethala Tejaswini, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

Appeals of the assessee are allowed for statistical purposes in terms of our aforesaid observations

ITA 323/HYD/2025[2013-14]Status: DisposedITAT Hyderabad18 Jul 2025AY 2013-14

Bench: Us:

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 68

filed her return of income for the year under consideration, i.e., A.Y. 2013-14, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act dated 30.03.2021 was issued by the A.O. 4. As the assessee neither filed the return of income in compliance to notice

Geethala Tejaswini, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

Appeals of the assessee are allowed for statistical purposes in terms of our aforesaid observations

ITA 322/HYD/2025[2013-14]Status: DisposedITAT Hyderabad18 Jul 2025AY 2013-14

Bench: Us:

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 68

filed her return of income for the year under consideration, i.e., A.Y. 2013-14, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act dated 30.03.2021 was issued by the A.O. 4. As the assessee neither filed the return of income in compliance to notice

Kolan Vanaja, Hyderabad vs. ITO, Ward-15(1), Hyderabad

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 297/HYD/2025[2015-16]Status: DisposedITAT Hyderabad18 Jul 2025AY 2015-16

Bench: Us:

For Appellant: Smt. S. Sandhya, AdvocateFor Respondent: Shri Gurpreet Singh, Sr.DR
Section 147Section 148Section 148ASection 69A

Show- Cause Notice (SCN) under Section 148A(b) of the Act, dated 22.03.2022, calling upon the assessee to explain as to why a notice under Section 148 of the Act may not be issued to her. Thereafter, 3 Kolan Vanaja the A.O. not finding favour with the reply filed ... assessee issued notice under Section 148 of the Act. 3. During the course of assessment proceedings, the A.O. observed that though the assessee had along with her son and daughter as co-owners sold an ancestral immovable property for a consideration of Rs. 59.67 lakhs vide sale deed No.9008/2014, dated

Sandeep Perneti, Nellore vs. ITO., Ward -1, Gudur

ITA 226/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Jul 2025AY 2017-18

Bench: Us :

For Appellant: Shri Abhishek Murali, C.AFor Respondent: Shri Pavitran Kumar J. Sr.DR
Section 142(1)Section 147Section 148Section 69Section 69A

filed his return of income for the year under consideration, initiated proceedings 3 Sandeep Perneti, Nellore under Section 147 of the Act. Notice under Section 148 of the Act dated 30.03.2021 was issued to the assessee. 3. During the course of assessment proceedings, the assessee submitted that he had advanced

Shamsu Ul Zoha Jermain, Coulsdon, United Kingdom vs. Income Tax Officer, (Int Taxn)-1, Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1125/HYD/2024[2015-16]Status: DisposedITAT Hyderabad18 Jul 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 139Section 144C(1)Section 147Section 148

account of capital gains on sale of land, which had escaped assessment within the meaning of Section 147 of the Act. Accordingly, notice under Section 148 of the Act dated 28.03.2021 was issued to the assessee. After considering the submissions filed by the assessee, the Ld. AO passed a draft

Madasu Rambabu, Uppugundur vs. ITO, Ward-1, Ongole

ITA 242/HYD/2023[2017-18]Status: DisposedITAT Hyderabad18 Jul 2025AY 2017-18

Bench: Us:

Section 142(1)Section 147Section 148

income: Rs.1,485/-, but had not filed his return of income for the said year, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act, dated 28.03.2021 was issued by the A.O. 4. Although the assessee, in compliance to the notice issued under Section 148

Madasu Rambabu, Uppugundur vs. ITO, Ward-1, Ongole

ITA 241/HYD/2023[2013-14]Status: DisposedITAT Hyderabad18 Jul 2025AY 2013-14

Bench: Us:

Section 142(1)Section 147Section 148

income: Rs.1,485/-, but had not filed his return of income for the said year, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act, dated 28.03.2021 was issued by the A.O. 4. Although the assessee, in compliance to the notice issued under Section 148

Bimal Kumar Drolia, Howrah vs. ITO, Ward-43(2), Kolkata

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

ITA 347/KOL/2024[2009-10]Status: DisposedITAT Kolkata18 Jul 2025AY 2009-10

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(2)Section 147Section 147(6)Section 148Section 250Section 34

Supreme Court order in the matter of NTPC vs CIT (1998) 229 ITR 383(SC) legal ground can be raised before appellate authority. "Notice under section 148 was served to the appellant on 02.04.2016, and since the notice is time barred the assessment proceedings carried out are without jurisdiction ... Bimal Kumar Drolia. 'service of notice' under the 1961 Act. Section 149 prescribes the period of limitation. It categorically prescribes that no notice under section 148 shall be issued after the prescribed limitation has lapsed. Section 148(1) provides for service of notice as a condition precedent to making

Kalpana Ravikumar, Chennai vs. ITO, Ncw-8(40, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1320/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Jul 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1320/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 Kalpana Ravikumar, Vs. The Income Tax Officer, No. 78, Block 2, 2Nd Floor, Non Corporate Ward 8(4), Bbc City Paark, No. 76, Anna Salai, Chennai. Chinna Porur, Chennai 600 116. [Pan:Aiupr6455L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Raghav Rajeev Menon, Advocate ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.02.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2012-13. 2. We Find That This Appeal Is Filed With A Delay Of 372 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit As 2

For Appellant: Shri Raghav Rajeev Menon, AdvocateFor Respondent: Ms. V. Supraja, Addl.CIT
Section 148Section 250Section 54

property at Coimbatore on 23.06.2011 for a sale consideration of ₹.2,00,00,000/-. Accordingly, the Assessing Officer reopened the assessment by issuing notice under section 148 of the Income Tax Act, 1961 [“Act” in short] dated 29.03.2019, but, however, there was no compliance to the notice issued under section

Subbiah Subramani Venkatesh, Chennai vs. ITO, Ncw-6(1), Chennai

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

ITA 1316/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1316/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Subbiah Subramani Venkatesh, Vs. The Income Tax Officer, Old No. 157, New No. 14, Non Corporate Ward 6(1), Sanjeevarayan Koil Street, West Chennai. Mambalam, Chennai 600 021. [Pan:Avups4151M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Hitesh, Advocate For Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Ms. V. Supraja, Addl.CIT
Section 142(1)Section 144Section 147Section 148Section 148ASection 69A

record are that the order under section 148A(d) of the Income Tax Act, 1961 [“Act” in short] was passed on 31.03.2022 and notice under section 148 of the Act was issued on 31.03.2022. In response to the notice under section 148 of the Act, the assessee has not filed