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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

Priti Suresh Purohit, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, the grounds of appeal

ITA 1868/MUM/2025[2022-23]Status: DisposedITAT Mumbai09 Jul 2025AY 2022-23

Bench: Shri Pawan Singh

Section 139(4)Section 147Section 148Section 151ASection 254(1)Section 274Section 44ASection 69A

also covered. The case of assessee was reopened after taking prior approval of Principal Commissioner of Income Tax (PCIT), Central Circle -3, Mumbai. Notice under section 148 dated 12.06.2023 was served upon the assessee. In response to notice under section 148, the assessee filed her return of income declaring income ... Before ld. CIT(A), the assessee filed detail written submission. In challenging the reopening under section 147 as well as issuance of notice under section 148 and addition on merit. The submission of assessee is recorded in para 5 at page no. 9 to 26 of order

Essel Housing Projects Private Limited, Delhi vs. DCIT, Circle-20, Delhi

ITA 1900/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Narpat Singh, Sr. DR
Section 148Section 148ASection 151

terms of Section 148-A(d) in respect of each of the assesses concerned.” Further, it directed the assessing officers to issue a notice under Section 148 of the new regime “after following the procedure as required under Section 148-A.” Although this Court waived off the requirement of obtaining ... specified authority according to Section 151 of the new regime before passing an order under Section 148A(d) or issuing a notice under Section 148. These notices ought to have been issued following the time limits specified under Section 151 of the new regime read with TOLA, where applicable. ITAs

Essel Housing Projects Private Limited, Delhi vs. DCIT, Circle-20, Delhi

ITA 1899/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jul 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Narpat Singh, Sr. DR
Section 148Section 148ASection 151

terms of Section 148-A(d) in respect of each of the assesses concerned.” Further, it directed the assessing officers to issue a notice under Section 148 of the new regime “after following the procedure as required under Section 148-A.” Although this Court waived off the requirement of obtaining ... specified authority according to Section 151 of the new regime before passing an order under Section 148A(d) or issuing a notice under Section 148. These notices ought to have been issued following the time limits specified under Section 151 of the new regime read with TOLA, where applicable. ITAs

R.D. Vohra HUF, New Delhi vs. PCIT, Faridabad

In the result, the application for condonation of delay of 165 days in filing

ITA 4948/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jul 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Vimal Kumar

For Appellant: Shri Rajkumar Gupta, CA & Shri J.PFor Respondent: Ms. Monika Singh, CIT (DR)
Section 142(1)Section 147Section 148Section 151Section 263

reason for reopening of the case was recorded and with the satisfaction of the Ld. PCIT on the above reasons recorded to issue notice under Section 148 of the Act as per provisions of section 151 of the Act. Proceedings for assessment under Section 147 of the Act was initiated ... issuing notice under Section 148 dated 31.03.2021 of the Act. In response to the notice issued under Section 148 of the Act, assessee has filed its return declaring total income of Rs.5,48,140/- on 19.07.2021. Further, notices under Section 142(1) dated 24.11.2021, 17.12.2021, 08.02.2022 and 28.02.2022 along with

Anurag Pandey, Delhi vs. ITO, Ward 29(1), Civic Centre

ITA 3924/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jul 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Amitabh Shukla

For Appellant: Shri Mukesh Kumar, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148ASection 151

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT

Arjun Rishi, Sainik Farms vs. ITO Ward 28(1), ITO Office Civic Centre

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

ITA 3020/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahmanarjun Rishi, Vs. Ito, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (Pan : Agvpr4625D) (Appellant) (Respondent) Assessee By : Shri Arun Kishore, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 09.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 01.09.2023 For Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. I) That The Order Of Ld. Cit (A) Nfac Delhi Confirming The Addition Of Rs.9,81,173/- Made By Ld. Ao Ward 28(1) Delhi Is Illegal, Unjust, Opposed To Facts & Suffers From The Vice Of Arbitrariness. Ii) That All Grounds Of Appeal Are Independent & Without Prejudice To Each Other.

For Appellant: Shri Arun Kishore, CAFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 124(3)Section 127Section 143Section 143(2)Section 143(3)Section 68

objection to reopening on various grounds. 2. The primary ground that has been raised is that the Income Tax Officer who issued the notice under section 148 of the Act, had no jurisdiction to issue such notice. According to Petitioner as per instruction No. 1/2011 dated 31st January, 2011 issued ... about Rs. 64,34,663/- and therefore, the jurisdiction will be that of DC/AC and not ITO. Mr. Jain submitted that since notice under section 148 of the Act has been issued by ITO, and not by DC/AC that is by a person who did not have any jurisdiction over

Tremendous Mining and Minerals Pvt Limited, Delhi vs. DCIT Central Circle-3, New Delhi

ITA 157/DEL/2023[2012-13]Status: DisposedITAT Delhi09 Jul 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Tremendous Mining & Vs Dcit, Minerals Pvt. Ltd., Central Circle-3, Cabin No.-1, 1205, New Delhi. 89-Hemkunth Chamber, Nehru Place, New Delhi – 110 019. Pan: Aacct8840N (Appellant) (Respondent) Assessee By : Shri Ashwini Kumar, Ca & Shri Ankur Aggarwal, Ca Revenue By : Shri Kailash Dan Ratnoo, Cit-Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 09.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 05.01.2023 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Cit(A), Delhi-23/10303/2019-20 Arising Out Of The Appeal Before It Against The Order Dated 24.12.2019 Passed U/S 148 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle- 3, Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ashwini Kumar, CA &For Respondent: Shri Kailash Dan Ratnoo, CIT-DR
Section 132Section 139Section 143(1)Section 143(3)Section 148Section 153A

light of the Explanation 1 of section 147 of the I.T. Act, 1961. Hence, it is a fit case for issuance of notice under section 148 of the Income-tax Act, 1961.” 9. Now, as a matter of fact, at page 120 of the paper book, the copy of notice

Balbir Singh Saini, Gurgaon vs. Income Tax Officer Ward-1(3), Gurgaon

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

ITA 2170/DEL/2022[2012-13]Status: DisposedITAT Delhi09 Jul 2025AY 2012-13

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Jai Bhagwan Saini, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2(14)Section 2(14)(b)Section 2(14)(iii)Section 2(14)(iiib)

assessee was reopened under section 147 of the Income-tax Act, 1961 (for short ‘the Act’) for AY 2012-13 by issue of notice under section 148 of the Act, after recording the reasons and prior approval of the Pr.CIT, Gurgaon, notice was duly served on the 2 assessee

ITO, Ward-18(), New Delhi vs. Nivia Agencies Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1009/DEL/2021[2002-03]Status: DisposedITAT Delhi09 Jul 2025AY 2002-03

Bench: MS. MADHUMITA ROY (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(1)Section 142Section 143(1)Section 144Section 148Section 250(6)Section 68

Revenue merely contended in the grounds of appeal that since no return was filed in response to notice under section 148 of the I.T. Act, 1961, therefore, there is no question of issuing of notice under section 143(2) of the I.T. Act and that Ld. CIT(A) has ignored ... India Ltd. had pertinently observed that additional reasons cannot be provided or recorded by the Assessing Officer subsequent to the issuance of a notice under Section 148 of the Act. We deem it apposite to quote the following passage from that decision:- "13. With regard to the additional reasons which

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 303/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from ... Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 302/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Vaibhav Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 301/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 300/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 299/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 298/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from ... assessee to file his income-tax return and pay tax accordingly. 5. On 31-3-1994, the appellant was served with impugned notices under section 148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the assessment years

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 296/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 295/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 293/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 292/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give ... notice for reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from