← All Phrases

“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

Ravi Dharampal Khanna, Mumbai vs. Income Tax Officer Ward 2(1), Thane

In the result, appeal of the assessee is allowed

ITA 1431/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 May 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Shailesh M. Bandhi, A/RFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R
Section 147Section 148Section 148A

SHANTI NAGAR MIRA ROAD THANE 401107, Maharashtra India PAN: ARCPK8223G A.Y: 2015-16 Dated: 04/04/2022 DIN & Notice No: ITBA/AST/S/148_1/2022- 23/1042494828(1) Sir/Madam/ M/s. Notice under section 148 of the Income-tax Act, 1961 2. I have the following information in your case or in the case of the person ... 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

Narendra Khimji Savla, Mumbai vs. Income Tax Officer Ward 6(1)(1), Mumbai

Appeal of the assessee is allowed

ITA 6567/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 May 2025AY 2012-13

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Leyaqat Ali Aafaqui- Sr. DR
Section 132Section 143(2)Section 144Section 147Section 148Section 271(1)(c)Section 69ASection 69C

which time it was found that M/s Evergreen Enterprises is involved in providing accommodation entries for unaccounted cash. The AO accordingly issued a notice under section 148 of the Act reopening the assessment. The AO issued notices calling for details from the assessee in the regard. The assessee in response ... notice under section 148 filed a letter saying that the PAN i.e. DQGPS6936E under which the AO has issued the notice have been surrendered by the assessee and a cancellation request has already been filed. The assessee further submitted that the actual PAN of the assessee is AHEPS9345P and that

Nissim Traders Pvt. Ltd., Mumbai vs. ACIT, Circle 10(3)(1), Mumbai

The appeal of the assessee is allowed

ITA 3090/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 May 2025AY 2012-13

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri P.V. Desai, ARFor Respondent: Shri Leyaqat Ali Aafaqui- Sr. DR
Section 133(6)Section 143(3)Section 144Section 147Section 148

entries from the parties who Nissim Traders Pvt. Ltd. were surveyed. Therefore, the AO reopened the assessment of the assessee by issue of notice under section 148 of the Act. The AO called on the assessee to furnish the details of the transactions with M/s Payal Fine

Roshan Lal, Alwar vs. Income Tax Officer, Bhiwadi

Appeal of the assessee is allowed for

ITA 50/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

For Appellant: Sh. Prateek BasotiaFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 142(1)Section 147Section 148Section 151(1)Section 69A

bona fide and transparent manner, with the proceeds being deposited in the bank, further confirming their legitimacy. 9. On 21.02.2020, a notice under Section 148 of the Income Tax Act was issued, reopening the assessment for the relevant year. However, the Appellant did not comply with the notice

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Jitendra Kumar Daga, Jaipur

In the result, the appeal is treated as allowed

ITA 1171/JPR/2024[2012-13]Status: DisposedITAT Jaipur05 May 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT a
Section 132Section 142(1)Section 143(2)Section 147Section 148Section 153C

person other than on whom search was conducted, Section 153C is to be resorted to without giving any finding that issuance of notice under section 148 was incorrect. Thus, the CIT (A) is not justified in quashing notice issued u/s 148 of the Act. (iii) Whether the Learned ... erred in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited

Dharmessh Shah, Ahmedabad vs. The ITO, Ward-1, Patan

In the result the appeal of the assessee is partly allowed

ITA 439/AHD/2025[2019-2020]Status: DisposedITAT Ahmedabad05 May 2025AY 2019-2020

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2019-20 Dharmessh Shah The Ito, Ward-1 A-301, Vasantkunj Vs Patan. Garden Residency Sanjivan Road Paldi, Ahmedabad. Pan : Aelps 5203 A (Applicant) (Responent) : Shri Kunal T. Sanghavi, Ar Assessee By : Shri Prathvij Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 05/05/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Prathvij Raj Meena, CIT-DR
Section 147Section 148Section 148ASection 271ASection 69C

notice under section 148A(b), duly considered the assessee's response, and passed an order under section 148A(d), followed by issue of notice under section 148. The Ld. CIT(A) has upheld the validity of such reopening by relying on Explanation 1(i) to Section 148

Mohammedaarif Yunusbhai Patel, Vadodara vs. The ITO, Ward-1(2)(1) (Previously Ward-1(2)(3)), Vadodara

In the result, appeal of the assessee is partly allowed

ITA 16/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad05 May 2025AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144Section 147Section 148Section 50CSection 69A

account maintained with Royal Bank of Scotland. On the basis of these informations, the case was reopened by the AO by issue of notice under Section 148 of the Income Tax Act, 1961. (“the Act’ hereafter) after recording proper reason. In the course of assessment, no compliance was made

Mohammedaarif Yunusbhai Patel, Vadodara vs. The ITO, Ward-1(2)(1), Vadodara

In the result, appeal of the assessee is partly allowed

ITA 15/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad05 May 2025AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144Section 147Section 148Section 50CSection 69A

account maintained with Royal Bank of Scotland. On the basis of these informations, the case was reopened by the AO by issue of notice under Section 148 of the Income Tax Act, 1961. (“the Act’ hereafter) after recording proper reason. In the course of assessment, no compliance was made

Mohammedaarif Yunusbhai Patel, Vadodara vs. The ITO, Ward-1(2)(1) (Previously Ward-1(2)(3)), Vadodara

In the result, appeal of the assessee is partly allowed

ITA 14/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad05 May 2025AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144Section 147Section 148Section 50CSection 69A

account maintained with Royal Bank of Scotland. On the basis of these informations, the case was reopened by the AO by issue of notice under Section 148 of the Income Tax Act, 1961. (“the Act’ hereafter) after recording proper reason. In the course of assessment, no compliance was made

Ajithraj, Thiruvannamalai vs. Income Tax Officer Ward -1, Tiruvannamalai

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

ITA 407/CHNY/2025[2018 - 19]Status: DisposedITAT Chennai05 May 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:407/Chny/2025 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Mr. K. Vishwa Padmanabhan, C.AFor Respondent: Ms. Deeptha, Addl. C.I.T
Section 142Section 144BSection 147Section 148Section 40A(2)(b)Section 68

407/Chny/2025 u/s.40A(2)(b) to the tune of Rs.28,10,700/-. In order to verify the facts, the Assessing Officer issued notice under Section 148 dated 31.03.2022 requiring the assessee to furnish necessary details with documentary evidence. Further, a show cause notices under section 142 (1) dated

K. Rathinam, Coimbatore vs. ITO, Ncw-2(4), Coimbatore

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

ITA 360/CHNY/2025[2012-13]Status: DisposedITAT Chennai05 May 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:360/Chny/2025 धनधाारण वर्ा / Assessment Year: 2012-13 K. Rathinam, Income Tax Officer, 9, S N Layout, Vs. Non Corporate Ward - 2(4), Edayarpalayam, Coimbatore. Coimbatore – 641 025. [Pan: Adspr-4055-P] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. A. Suraj Nahar, C.AFor Respondent: Ms. Deeptha, Addl.C.I.T
Section 144Section 148Section 271(1)(c)Section 44A

Year 2012-13, the assessee had neither admitted the sale transaction nor claimed any exemption from capital gain arising. In view of this, notice under Section 148 of the Act was issued for filing the return. But the assessee neither filed the return of income in response to notice under

Avinash S Sadamate ACIT Circle 3 3 1, Mumbai vs. Vijay Security Systems Private Limited, Mumbai

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 1208/MUM/2025[2009-10]Status: DisposedITAT Mumbai05 May 2025AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Acit Circle-(3)(3)(1) Vijay Security Systems Private Room No. 552, Aayakar Limited, 35 Chandivali Village Off Bhavan, M.K. Road, Vs. Saki Vihar Road, Andheri (East), Churchgate, Mumbai-400072. Mumbai-400020. Pan: Aaacv1363L (Appellant) .. (Respondent) Assessee By Shri. Sandeep Chaturvedi Ca Revenue By Ms. Pradnya Gholap, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 05/05/2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue / Assessing Officer Is Directed Against The Order Of Learned Commissioner Of Income Tax (Ld. Cit(A)) Dated 24.01.2025 For A.Y. 2009-10. The Assessee Has Raised The Following Grounds Of Appeal: “ (1) "Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld.Cit(A) Has Justified In Treating The Assessment Completed Ex-Parte U/S.144 Of The Act Disregarding The Fact That Desired Details Called For Were Not Submitted Before The Ao I.E. Ito-11(3)(3) Having Jurisdiction Over The Case?" (Ii) "Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld.Cit(A) Has Justified In Not Deciding The Appeal On Merit Of The Additions Made By Ao & In Fact, Not Considering The Fact That The Information Of Obtaining Accommodation Bills Towards Alleged Bogus Purchases Was Received From The Sales Department?" (Iii) "Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld.Cit(A) Has Rightly Dismissed The Appeal Without Considering The Fact That The Genuineness Of The Details Submitted By The Assessee During Remand Proceedings By The Assessee Officer Could Not Be Ascertained In The Absence Of Parties Involved & The Same Was Not Questioned As Well By The Ld.Cit(A)?" Acit Vs Vijay Security Services (Iv) "The Appellant Craves Leave To Add, Amend And/Or Vary Grounds Of Appeal Before Or During The Course Of Hearing.”

Section 143(3)Section 144Section 148Section 254(1)Section 69C

such information, the Assessing Officer (AO) has a reason to believe that income of assessee has escaped assessment within meaning of 147. Notice under section 148 dated 14.03.2014 was served upon the assessee. In response to notice under section 148, the assessee filed reply dated 20.04.2014, stating that return ... income filed on 27.09.2009 may be treated as return in response to notice under section 148. The AO after serving reasons recorded proceeded for reassessment. The AO in para 4 of the assessment order recorded that Chartered Accountant (CA) of assessee attended only once on 19.01.2015 and filed copy

M/S Abhman Distributor Pvt. Ltd., Kolkata vs. NFAC, Delhi

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

ITA 1410/KOL/2023[2013-14]Status: DisposedITAT Kolkata02 May 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 151Section 250Section 68

part of the assessee to claim that proper opportunity has not been given in the case. It is on record that notice under section 148 has been issued to the assessee on 01.05.2020 requesting the assessee to furnish ITR within 30 days from the receipt of the said notice. However ... case before the Ld. CIT(A) and our attention was drawn to para 5.1 of the appeal order. It was submitted that the notice under section 148 issued for A.Y. 2013-14 was issued on 01.05.2020 and the same was barred by limitation of time as the same could have

Dattatray Namdev Suryawanshi, Panvel vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeal filed by assessee is allowed

ITA 896/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 May 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Mr. Kaushik Makwana, ARFor Respondent: Shri R. R. Makwana, Addl. CIT
Section 115BSection 147Section 194CSection 234ASection 234BSection 250Section 270ASection 69

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. 128 A table ... 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. Parliament enacted TOLA to ensure that the interests of the Revenue are not defeated because the assessing officer could not comply with

DCIT 3(2)(1), Mumbai vs. Jovial Investment and Trading Company Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 5025/MUM/2024[2017-18]Status: DisposedITAT Mumbai02 May 2025AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Prashant Barate, Sr.DR
Section 147Section 148Section 14ASection 250Section 68Section 69C

assessee is one of the beneficiaries of the accommodation entry transaction in the form of bogus unsecured loans amounting to INR 4 crores, notice under section 148 of the Act was issued to the assessee on 31/03/2021 and proceedings under section 147 of the Act were initiated. In response ... selected for scrutiny, and an order under section 143(3) of the Act was passed on 28/06/2019, accepting the income as returned. Subsequently, notice under section 148 of the Act was issued on 31/03/2021 on the basis of the information available in the Insight Portal regarding the transaction

Ntt Docomo, Inc., Mumbai vs. ACIT (International Taxation), Circle-3(3)(1)

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

ITA 2736/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 May 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 147Section 148Section 148ASection 9(1)(vii)

following principles after observing and holding as under:- 108. The Income-tax Act read with TOLA extended the time limit for issuing reassessment notices under section 148, which fell for completion from 20 March 2020 to 31 March 2021, till 30 June 2021. All the reassessment notices under challenge ... available to the Revenue to complete the remaining proceedings in 8 NTT Docomo, Inc. furtherance of the deemed notices, including issuance of reassessment notices under section 148 of the new regime. The surviving or balance time limit can be calculated by computing the number of days between the date

Kanak Kumar Jain L/H of Partner of M/S. Kesariyaji Filling Station, Udaipur vs. DCIT, Circle-1, Udaipur

ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

deposit of Rs. 19,77,80,000 + Business income of Rs. 16,77,283 + Receipt of Rs. 23,401 u/s 194C). Accordingly, a notice under section 148 dated 08.03.2018 was issued in the name of non-existent firm and not properly served thereon. The said reassessment proceeding was based ... ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without

Kanak Kumar Jain L/H of Partner of M/S. Kesariyaji Filling Station, Udaipur vs. DCIT, Circle-1, Udaipur

ITA 66/JODH/2020[2014-15]Status: DisposedITAT Jodhpur01 May 2025AY 2014-15
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

deposit of Rs. 19,77,80,000 + Business income of Rs. 16,77,283 + Receipt of Rs. 23,401 u/s 194C). Accordingly, a notice under section 148 dated 08.03.2018 was issued in the name of non-existent firm and not properly served thereon. The said reassessment proceeding was based ... ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without

Kanak Kumar Jain L/H of Partner of M/S. Kesariyaji Filling Station, Udaipur vs. DCIT, Circle-1, Udaipur

ITA 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

deposit of Rs. 19,77,80,000 + Business income of Rs. 16,77,283 + Receipt of Rs. 23,401 u/s 194C). Accordingly, a notice under section 148 dated 08.03.2018 was issued in the name of non-existent firm and not properly served thereon. The said reassessment proceeding was based ... ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without

Kanak Kumar Jain L/H of Partner of M/S. Kesariyaji Filling Station, Udaipur vs. DCIT, Circle-1, Udaipur

ITA 64/JODH/2020[2012-13]Status: DisposedITAT Jodhpur01 May 2025AY 2012-13
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

deposit of Rs. 19,77,80,000 + Business income of Rs. 16,77,283 + Receipt of Rs. 23,401 u/s 194C). Accordingly, a notice under section 148 dated 08.03.2018 was issued in the name of non-existent firm and not properly served thereon. The said reassessment proceeding was based ... ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without