“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

Jar Pictures LLP, Mumbai vs. DCIT Central Circle 6(1), Mumbai

In the result, appeal of the assessee is allowed on legal grounds

ITA 4410/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 132Section 133ASection 147Section 148Section 148ASection 151

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 ... year. Thus, non-compliance by the assessing officer with the strict time limits prescribed under section 151 affects their jurisdiction to issue a notice under section 148. 77. ……………………………………………………………………….. 78. ……………………………………………………………………….. 79. Under Finance Act 2021, the assessing officer was required to obtain prior approval or sanction of the specified authorities

Kamini Anil Lakhani, Mumbai vs. ITO, 23(2)(1), Mumbai

Appeal is dismissed

ITA 1672/MUM/2024[2010-11]Status: DisposedITAT Mumbai22 May 2025AY 2010-11

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Kamini Anil Lakhani Ito 23(2)(1) 6Th Floor, Arjuna Towers Mumbai & Behind Rang Mahal Building Vs. Nfac, Delhi Bandra West, Mumbai 400 050. Pan : Ablpl7198J Appellant Respondent

For Respondent: Ms. Rutuja Pawar &

Section 148Section 50C

appellant is supposed to use only one PAN and transactions should be tagged to that particular PAN only. In this year, a notice under section 148 of the Act was issued by Revenue to the appellant with the PAN of ABHLP409P where investment in a property was done. The appellant ... that the Return of Income filed with PAN of ABLPL7198J may be treated as Return of Income filed in reply to the notice under section 148 of the Act. So, in this year, the Ld. AO clubbed all the incomes and investments in this PAN of ABHPL4890P while completing

Krishna Kant Mishra, Rewa vs. ITO Ward-1, Rewa

In the result, the appeal of the assessee is dismissed

ITA 92/JAB/2024[2012-13]Status: DisposedITAT Jabalpur21 May 2025AY 2012-13

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2012-13 Krishna Kant Mishra Ito Ward-1 V. 15/894 Near Mpsrtc Depo, Income Tax Office, Kothi Ratahara Rewa (Mp)-486001. Compound, Behind Customer Forum, Rewa (Mp)-486001. Pan:Asgpm4542B (Appellant) (Respondent)

For Appellant: Shri Neeraj Agrawal, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 143(3)Section 144Section 148

Learned officer concluded that the assessment made under section 144 read with section 148 was outside purview of e-assessment scheme 2019 as notice under section 148 was issued before the date of notifying the scheme. All notices and assessment order were issued on the portal in accordance with ... scheme 2019 therefore not a valid order. 4. That the Learned Commissioner Appeals ignored the affidavit issued by the assessee stating that no notice under section 148 or 142(1) was ever served on assessee hence order so passed is bad in law and should be quashed. Page

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 116/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR

Section 153ASection 250Section 271(1)(c)

Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Commissioner, as the case may be, is satisfied, on the reasons recorded

Ashvinbhai Bhavanbhai Kyada, Rajkot vs. Assistant Commissioner, Income Tax

In the result, the appeal (ITA No

ITA 729/RJT/2024[2012-13]Status: DisposedITAT Rajkot21 May 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.729/Rjt/2024 ("नधा"रणवष" /Assessment Years: (2012-13) Ashvinbhai Bhavanbhai Assistant Commissioner, Kyada Income Tax, Circle – 2(2)(1), Vs. Nr. Pitroda Nivas, Opp. Rajkot - 360005 Sadguru Jyot Complex, Pedak Road, Rajkot – 360003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpk7924Q (अपीलाथ" /Appellant) (""यथ" /Respondent)

For Appellant: Shri Darshan Rakholiya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 139Section 143(3)Section 147Section 148

return of income for A.Y 2012-13 under Section 139 on 06.12.2012 declaring net total income of Rs. 1,19,61,380/-. A notice under Section 148 of the Act was served on appellant on 27.03.2019 intimating him that his case is selected for assessment under Section

Balithal Gram Seva Sahakari Samiti Limited, Tonk vs. Rjn-W-(107)(5), Tonk

In the result, the appeal of the assessee is allowed

ITA 1306/JPR/2024[2019-20]Status: DisposedITAT Jaipur21 May 2025AY 2019-20

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalbalithal Gram Seva Sahakari Samiti Limited, Balithal Uniara Tonk, 304024 Pan No.: Aabab4614R ...... Appellant Vs.

For Appellant: Mr. Hemang Gargieya, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT, Ld. Sr. DR

Section 139Section 139(1)Section 147Section 148Section 148ASection 234ASection 234FSection 250Section 80P

Income-tax Officervs.Lakhmani Mewal Das as under: Two conditions have to be satisfied before an ITO acquires jurisdiction to issue notice under section 148 in respect of an assessment beyond the period of four years but within a period of eight years from the end of the relevant year

M/S. Soft Zone, Pune vs. DCIT, Circle5, Pune, Puine

In the result, appeal of the assessee is partly allowed

ITA 724/PUN/2025[2017-18]Status: DisposedITAT Pune21 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.724/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 M/S.Soft Zone, V The Dcit, 84 Laxmi Road, Opp.Ganesh S. Circle-5, Pune. Peth Police Station, Ganesh Peth, Pune – 411003. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Vindo Pawar – Add.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 21/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2017-18, Dated 16.01.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Re-Opening Of The Assessment In This Case Is Invalid & Bad In Law. The Notice U/S 148 & Consequentially, The Impugned Re-

Section 115BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 68

Various grounds have been raised but one of the primary grounds for challenging the notice under section 148A(d) and the notice under section 148 of the Act both dated 7th April 2022 is that order as well as the notice both mention the authority that has granted approval ... decision of Hon’ble Bombay High Court(supra) and ITAT Pune(supra), the order under Section 148A(d) of the Act, and notice under section 148 are quashed. Accordingly, the legal ground raised by the assessee is allowed. Since we have decided the Legal Ground in favour of the assessee

M/S. Bna Commerce Pvt. Ltd., Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 155/KOL/2025[2014-15]Status: DisposedITAT Kolkata21 May 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Ankur Goyal, DR

Section 132Section 143(3)Section 144BSection 147Section 148

Dear Taxpayer, Thank you for filing your return of income for Assessment Year 2 for Assessment Year 2013-14 in response to notice under section 148 of the Act, vide Ack no 450805111080820 on 08/08/2020 2. While acknowledging the care and diligence you have taken in preparing the return, there

M/S. Bna Commerce Pvt. Ltd., Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 154/KOL/2025[2013-14]Status: DisposedITAT Kolkata21 May 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Ankur Goyal, DR

Section 132Section 143(3)Section 144BSection 147Section 148

Suvidhi Gold Private Limited, Ahmedabad vs. Deputy Commissioner of Income Tax Central Circle 3(2) Kolkata, Kolkata

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

ITA 2120/KOL/2024[2015-16]Status: DisposedITAT Kolkata21 May 2025AY 2015-16

Bench: us, the Ld. AR pointed out the chronology of event through detailed submissions filed for the purpose of assisting the Bench. He reiterated the fact that ultimately the notice u/s 148 of the Act was issued beyond the time prescribed for issuing such notice. 2.2 The Ld. DR relied on the orders of authorities below.

Section 148Section 148ASection 149Section 250

that were time-barred under the old regime. The provisions of section 149 of the new regime are as under: 149. (1) No notice under section 148 shall be issued for the relevant assessment year,— (a) if three years have elapsed from the end of the relevant assessment year, unless ... books of account, which has escaped assessment amounts to or is likely to amount to fifty lakh rupees or more:] Provided that no notice under section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 1st day of April

Abbas Khan, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 80/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 May 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Miss. Padmavathy Sabbas Khan, (Through Legal Vs National Faceless Appeal Centre/ Heir Mr. Iqbal Khan) Income-Tax Officer 41(1)(1), Flat No.7, Haroon Building, 1St Mumbai Floor, A H Wadia Marg, Opp Habib Hospital, Old Agra Road, Kurla (W), Mumbai-400 070 Pan: Aahpk3046K Appellant Respondent

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri Mukesh Thakwani (SR DR)

Section 142(1)Section 144Section 147Section 148Section 194CSection 250Section 68Section 69A

record. The Ld. AR primarily advanced arguments on the additional ground raised, contending that the assessee had passed away on 09.12.2017, whereas the notice under Section 148 of the Actwas issued on 28.03.2019. It was thus argued that the entire assessment proceedings initiated and concluded by the Ld. AO were ... reported mismatch in TDS amounting to Rs.39,571/- under Section 194C (TDS on contractual receipts) for the AY 2012–13. Subsequently, a notice under Section 148 of the Act dated 28.03.2019 was issued in the name of the deceased assessee. Pursuant thereto, notices under Section 142(1) dated

Goldie Sud, Mumbai vs. ITO Ward 24(1)(1), Mumbai

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

ITA 1735/MUM/2025[2009-10]Status: DisposedITAT Mumbai21 May 2025AY 2009-10

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailgoldie Sud 191-192, Shaheed Bhagatsingh Chsl, J.B. Nagar, Andheri East Mumbai – 400059 Pan : Amnps2413C ............... Appellant V/S

For Appellant: Shri Goldie SudFor Respondent: Shri Bhangepatil Pushkaraj Ramesh

Section 142(1)Section 144Section 147Section 148Section 250

more than Rs. 10 lakhs during the year in a savings account. As the assessee did not file his return of income, accordingly notice under section 148 of the Act was issued to the assessee on 20/03/2014 and proceedings under section 147 of the Act were initiated

Mrs Nayana Ashok Shah, Mumbai vs. Income Tax Officer-20(2)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 6247/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 May 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 148Section 151Section 69Section 69A

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 show-cause 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

Alka Sand, Faridabad vs. ITO Ward 1(1) Faridabad, Faridabad

The appeal of the assessee is allowed

ITA 5615/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Ms. Madhumita Royalka Sand Vs. Ito, Ward 1(1) C/O, Ca Mr Sahu, House C R Building No. 651, 1St Floor, Faridabad 121001 Sector-10A, Nr. Gd Haryana Goenka Public School Gurgaon – 122001 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Arips8647N Appellant .. Respondent

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 44A

unsecured loan of Rs.10,73,978/- to said Shri Pankaj Sand during the Financial Year 2012-13. The assessee was served with the notice under Section 148 of the Act in response whereto the assessee duly filed its return of income on 08.12.2021. Notices under Section ... assessee that by and under a representation dated 22.12.2021 the assessee raised objection against the reopening of assessment on the ground of notice under Section 148 of the Act having been issued without jurisdiction, barred by limitation, bad in law, illegal and invalid. Further that the assessee categorically requested

Nakul Singh, Uttar Pradesh vs. ITO, Ward -2(2)(5), Uttar Pradesh

The appeal of the assessee is allowed

ITA 5323/DEL/2024[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Ms. Madhumita Roynakul Singh Vs. Ito, Ward 2(2)(5) House No. 100, Penga-1, House No. 100, Penga-1 Penga Modinagar, Penga Modinagar Dist. Ghaziabad Dist. Ghaziabad Uttar Pradesh – 201204 Uttar Pradesh – 201204 "थायीलेखासं./जीआइआरसं./Pan/Gir No:Dqmps3893G Appellant .. Respondent

For Appellant: Sh. Shantanu Kanungo, Adv &For Respondent: Sh. Sanjay Kumar, Sr. DR

Section 133(6)Section 143(2)Section 144Section 148

from SRO Modi Nagar, Ghaziabad during the year under consideration, reasons were recorded and upon obtaining approval from the PCIT, Ghaziabad, notice under Section 148 of the Act dated 28.03.2019 was issued and served upon the assessee. 3. The notice under Section 143(2) was issued on different dates along