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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

Kalpana Dilip Mehta As Legal Heir of Dilip D Mehta, Mumbai vs. JCIT 19(2), Mumbai

In the result, the appeal of the Assessee is allowed

ITA 1387/MUM/2025[2007-08]Status: DisposedITAT Mumbai30 May 2025AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2007-08

For Appellant: Shri Suchek Anchaliya, Ld. C.A. a/wFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 69A

recomputation shall be made under section 147 after the expiry of one year from the end of the financial year in which the notice under section 148 was served: Provided that where the notice under section 148 was served on or after the 1st day of April, 1999 but before ... assessment, reassessment or recomputation may be made at any time up to the 31st day of March, 2002: Provided further that where the notice under section 148 was served on or after the 1st day of April, 2005 but before the 1st day of April, 2011, the provisions of this

Yashvardhan Gokuldas Binani, Mumbai vs. ITO 17 (3) (5), Mumbai

ITA 4133/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 May 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Kirit SanghviFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 142(1)Section 144Section 147Section 148Section 2(22)(e)Section 250

were attracted. Thus, the Assessing Officer had reasons to believe that income in the nature of deemed dividend had escaped assessment and therefore, notice under Section 148 of the Act was issued to the Assessee on 28/03/2019. The Assessee failed to respond to the said notice and as a result ... Learned Departmental Representative that the claims/contentions of the Assessee was factually unfounded. The records showed that the Assessing Officer had issued notices under Section 148, Section 142(1) and a show- cause notice which were not complied with by the Assessee. It was submitted that the Assessee was the author

Let'S Talk Institute Pvt Ltd, Mumbai vs. Income Tax Officer-War-12(3)(3), Mumbai

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

ITA 2138/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 May 2025AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(2)Section 254(1)Section 68

view that income of assessee has escape from assessment, obtained approval of Ld. PCIT under section 151 after recording reasons, issued notice under section 148 dated 27.03.2019 to the assessee. The Assessing Officer recorded that in response to notice under section 148 the assessee filed return of income ... notice under section 143(2). Further, the assessee has not participated in the assessment proceedings except filing return of income in response to notice under section 148. On merits of the case, it was also confronted that assessment as well as Ld. CIT(A) order contain the reference that

Deputy Commissioner of Income Tax, Noida vs. Formula One Marketing II Limited, United Kingdom

ITA 5092/DEL/2024[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri Surender Pal Singh, CIT(DR)
Section 148Section 154Section 195Section 209Section 234ASection 234B

Sports International Limited ('JSIL' or the 'Promoter'), an Indian company. 4.1 For the year under consideration, the Assessing Officer ('Learned AO') issued a notice under Section 148 of the Act to Assessee on 6 December 2017. In response to the notice, Assessee filed a 'Nil' return of income under Section

Reeta Rana, Saharanpur vs. DCIT-3, Sahranpur

In the result, assessee’s appeal is allowed

ITA 4672/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2010-11

Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

under: "Held, (i) that so far as the assessment years 1990-91 and 1991-92 were concerned, the officer who had issued the notice under section 148 of the Act, was different from the officer who had recorded the reasons and hence, the notices for both these years were invalid

Income Tax Officer, Ward-, Jind vs. Kulbhushan Kansal, Narwana

In the result, the appeal of Revenue is dismissed

ITA 4631/DEL/2024[2014-15]Status: DisposedITAT Delhi30 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year: 2014-15 Income Tax Officer, Kulbhushan Kansal, Ward -1, H. No.106, Model Town, Jind (Haryana) Vs. Narwana Pin: 126 102 Pin: 126 116 Pan: Adspk5710E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 250Section 69A

Devi Exim. Action under Section 147 of the Act was initiated against assessee after recording reasons and with prior approval from competent authority. Notice under Section 148 of the Act dated 31.03.2021 was issued to the assessee. In response to notice under Section 148 of the Act, assessee filed

Rajeev Behl, New Delhi vs. ACIT, Central Circle-14, Delhi

Appeal is allowed

ITA 2030/DEL/2023[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2013-14

Section 143(1)Section 143(3)Section 147Section 148Section 151(1)Section 56

validity of proceedings u/s 147 read with section 148 of the Act, ignoring the fact that the reasons recorded for issue of notice under section 148 of the Act are without making any allegation that the appellant has failed to disclose fully and truly all material facts necessary ... delete the above grounds of appeal at the time of hearing. 3 2. Learned AR initially assailed the sustainability of the reopening notice under Section 148 issued on 31.03.2018. The reasons for the reopening as contained at page 34 of the paper book is reproduced below: “delhi.doit.cen14 <delhi.doit.cen14@incometax.gov.in

Jatin Arora, New Delhi vs. ITO Ward-30(5), New Delhi

In the result, appeal of the assessee is allowed as indicated above

ITA 1833/DEL/2023[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 234BSection 44ASection 68

section 44AD to avoid paying higher tax by hiding under the provisions of section 44AD. It is further contended that merely because a notice under Section 148 was issued and the assessee filed a return under Section 44AD, it cannot be the basis of concealment of income ... present case; the return was filed belatedly only due to the health issue of the assessee’s consultant. Upon receiving the notice under Section 148, the assessee, being lack of time, the only option left with the assessee was to file the return of income under section 44AD. The Learned

Nova Formworks Private Limited (Formely Known As Wonder Moldplast Private Limited), New Delhi vs. ITO Ward - 27(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1724/DEL/2020[2008-09]Status: DisposedITAT Delhi30 May 2025AY 2008-09

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy[Assessment Year 2008-09]

Section 143(2)Section 143(3)Section 147Section 148Section 151

That the jurisdictional LD.AO has erred, both in law and in facts, by assuming wrong jurisdiction in reopening the assessment, to issue notice under section 148, which is Act. 2. That the Id. AO erred both in law and on the facts in not complying with the mandatory provisions

Rajendra Kumar Sharma, Bikaner vs. Income Tax Officer, Bikaner

In the result, the appeal of the assessee bearing ITA No

ITA 607/JODH/2024[2013-14]Status: DisposedITAT Jodhpur29 May 2025AY 2013-14

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

Section 147Section 148Section 44ASection 69B

papad business and he filed the return under presumptive tax scheme under section 44AD of the Act. The return was filed and finally notice under section 148 was issued and the assessment was completed. In assessment proceedings, the assessee submitted the relevant details of introduction to capital account, gift from

Joseph Syngkli, Nongpoh vs. Income Tax Officer, Ward-1, Shillong

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

relieve from being penalised as the Time deposits was done in the bank situated in Meghalaya. That, I was issued with a Notice under section 148 vide DIN No. ITBA/AST/S/148/2020-21/1031833419(1) dated 27.03.2021 requesting me to prepare and file true and correct ... that form Part of the Total Income, as income in question accrues and arises within the Sixth Schedule Areas. However, on receiving Notice under section 148 of the Act I did filed return of income. However, to my utter surprise, the Assessing Officer, had passed the Assessment Order under Section

Vinay Kumar Pathak, Bahraich Uttar Pradesh vs. ITO-1, Bahraich Uttar Pradesh

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

ITA 250/LKW/2025[2017-18]Status: HeardITAT Lucknow29 May 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2017-18 Vinay Kumar Pathak V. The Ito-1 Pathakpurwa Bahraich Khandh Bhari Vishesarganj, Bahraich Tan/Pan:Bejpp5818P (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 28 05 2025 Date Of Pronouncement: 29 05 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 144Section 147Section 148Section 69A

Officer (AO) reopened the assessment under section 147 of the Income Tax Act, 1961 (hereinafter called “the Act’) by issuing notice under section 148 of the Act. In response to notice under section 148 of the Act, the assessee did not file any return of income. The AO, thereafter, issued

Income Tax Officer, Ward-1, Mehsana vs. Shri Meu Juth Vividh Karykari Sahakari Mandali Limited, Mehsana

ITA 2188/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad29 May 2025AY 2019-20

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri T.R. Senthil Kumar

Section 69A

Baroda account. The assessee did not file its return initially and was flagged under the Non-filer Monitoring System. After issuing a notice under section 148 on 31-03- 2022, the assessee filed its return on 13-06-2022. ITA Nos.2179, 2187 & 2188/Ahd/2024 (A.Ys

Incometax Officer, Ward-1, Mehsana vs. Shri Meu Juth Vividh Karyakari Sahkari Mandali Limited, Mehsana

ITA 2187/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad29 May 2025AY 2016-17

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri T.R. Senthil Kumar

Section 69A

Baroda account. The assessee did not file its return initially and was flagged under the Non-filer Monitoring System. After issuing a notice under section 148 on 31-03- 2022, the assessee filed its return on 13-06-2022. ITA Nos.2179, 2187 & 2188/Ahd/2024 (A.Ys

Income Tax Officer, Ward-1, Mehsana vs. Shri Meu Juth Vividh Karyakari Sahkari Mandali Limited, Mehsana

ITA 2179/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad29 May 2025AY 2015-16

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri T.R. Senthil Kumar

Section 69A

Baroda account. The assessee did not file its return initially and was flagged under the Non-filer Monitoring System. After issuing a notice under section 148 on 31-03- 2022, the assessee filed its return on 13-06-2022. ITA Nos.2179, 2187 & 2188/Ahd/2024 (A.Ys

Kamalesh Kumar Tripathi, Kolkata vs. I.T.O., Ward - 52(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2513/KOL/2024[2012-2013]Status: DisposedITAT Kolkata29 May 2025AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2513/Kol/2024 Assessment Year: 2012-2013 Kamalesh Kumar Tripathi,…………….………Appellant Vishwasadan Co-Op. Housing Society, Action Area-1A, Plot No. Al/1/E/3, Flat 2B, Street No. 15, New Town, Kolkata-700156 [Pan:Abjpt4000B] -Vs.- Income Tax Officer,……………………..……...Respondent Ward-52(2), Kolkata, Bamboo Villa, Central Revenue Building, 169, A.J.C. Bose Road, Kolkata-700014 Appearances By: Shri S.K. Tulsian, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 12, 2025 Date Of Pronouncing The Order: May 29, 2025 O R D E R

Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

declaring total income of Rs.6,49,200/-, which was accepted by the Department without any modification or alteration. Thereafter the assessee received a notice under section 148 of the Act on 29.03.2019 proposing to reassess the income for the relevant assessment year and directing him to file return under section ... 148 in the prescribed form. The assessee complied with the notice under section 148 and filed return of income on 30.04.2019. The main allegation as per reasons recorded for reopening of assessment based on which the appellant’s case was reopened was that as per information passed by the DDIT

Romex Developers Private Limited, Kolkata vs. I.T.O., Ward-4(1), Kolkata

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

ITA 1988/KOL/2024[2013-14]Status: DisposedITAT Kolkata29 May 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1988/Kol/2024 Assessment Year: 2013-2014 Romex Developers Pvt. Limited,…..…………Appellant 23, Strand Road, Kolkata-700001 [Pan:Aafcr0812D] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Soumitra Chaudhury, Advocate, Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 20, 2025 Date Of Pronouncing The Order: May 29, 2025 O R D E R

Section 143(2)Section 144BSection 147Section 148Section 234BSection 69A

source of fund received was unexplained and the assessee had transacted with shell entities, whose identity, genuineness and creditworthiness remained unexplained. Accordingly notice under section 148 of the Act dated 16.03.2021 was issued and served on the assessee. Notices under section 143(2) and 142(1) were also issued

Income Tax Officer, Kolkata vs. Venkatesh International Exim Pvt Ltd, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1456/KOL/2024[2013-14]Status: DisposedITAT Kolkata29 May 2025AY 2013-14

Bench: Shri Duvvuru RL Reddy (Vice President)

Section 143(2)Section 148Section 68

from Investigation Wing that the assessee is one of the beneficiaries, who has availed benefit from shell companies floated of Banka Group. Accordingly notice under section 148 of the Act was issued on 31.03.2021. The assessee filed return of income in response to notice under section 148 on 30.04.2021 declaring ... orders passed by the lower authorities. It is an admitted fact that 4 Venkatesh International Exim Pvt. Limited after receipt of notice under section 148 of the Act, the assessee requested the ld. Assessing Officer to furnish the date of alleged transaction and also informed the ld. Assessing Officer that

Anwar Sulthan Akbar Ali, Tiruvallur vs. ITO, Ncw-19(3), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 461/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 May 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Krishna Kumar, JCIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 271Section 69A

Income Tax Act, 1961 [“Act” in short]. To take recourse action under section 147 of the Act, the Assessing Officer issued notice under section 148 of the Act dated 31.03.2021 through ITBA. However, the assessee did not file the return of income. Thereafter, the Assessing Officer issued notices under section

Anwar Sulthan Akbar Ali, Tiruvallur vs. ITO, Ncw-19(3), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 460/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 May 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Krishna Kumar, JCIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 271Section 69A

Income Tax Act, 1961 [“Act” in short]. To take recourse action under section 147 of the Act, the Assessing Officer issued notice under section 148 of the Act dated 31.03.2021 through ITBA. However, the assessee did not file the return of income. Thereafter, the Assessing Officer issued notices under section