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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

Sanjeev Agrawal, Bhopal vs. Assistant Commissioner of Income Tax Central-2, Bhopal

Appeal is allowed

ITA 38/IND/2024[2017-18]Status: DisposedITAT Indore21 Feb 2025AY 2017-18

Bench: Shri B.M. Biyani

Section 131Section 133ASection 139(1)Section 147Section 148Section 69C

tangible material, when the time for scrutiny assessment has elapsed on 31.3.2001, prior to issue of notice ws. 148. The notice under section 148 dated 9.12.2002 is thus an arbitrary exercise of power and a review of proceedings impermissible in law. Further, in Vaibhav Realty Development Limited versus Income

S Gandhi Jewellery Private Limited, Indore vs. PCIT-1, Indore

Appeal is allowed

ITA 311/IND/2024[2017-18]Status: DisposedITAT Indore21 Feb 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

Section 143(2)Section 143(3)Section 147Section 263

purchases of gold amounting to Rs. 1,55,00,000/- from M/s N.S. Jewellers & Bullion during FY 2016-17. The AO issued a notice under section 148 on 31/03/2021 after forming a belief that income had escaped assessment. The appellant contended that the reasons recorded for reopening the assessment were ... incorrect and unsubstantiated information. The appellant further argued that there was no independent application of mind by the AO before issuing the notice under section 148. The reassessment proceedings were initiated based on credible information received from the Investigation Wing. The AO followed due process by recording reasons and obtaining

Rohidas Bhiku Jambhulkar, Hinjawadi vs. Commissioner of Income Tax (Appeals) CIT (A), Pune-3, Pune

In the result, appeal of the assessee is partly allowed

ITA 2530/PUN/2024[2012-13]Status: DisposedITAT Pune21 Feb 2025AY 2012-13

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2530/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Rohidas Bhiku Jambhulkar, V The Commissioner Of At Hinjawadi, Near Ganesh S Income Tax (Appeals) Mandir, Tal.Mulshi, Cit(A), Pune – 3. Dist-Pune – 411057. Pan: Ahypj9277D Appellant/ Assessee Respondent / Revenue Assessee By Shri J.G.Bhumkar – Ar Revenue By Shri Sanjay Dhivare –Addl.Cit(Dr) Through Virtual Hearing Date Of Hearing 05/02/2025 Date Of Pronouncement 21/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2012-13 Dated 28.08.2024 Passed U/Sec.250 Of

Section 139(1)Section 148Section 250Section 271(1)(b)Section 44Section 44A

deleted.” ITA No.2530/PUN/2024 [A] 2. The assessee has raised grounds of appeal on merits as well as also legal issue challenging validity of notice under section 148 of the Act. 2.1 At the outset, ld.Counsel for the Assessee requested for not pressing legal issue raised for challenging the validity ... notice under section 148 of the Act. Accordingly, Ground Number 6 and 7 raising legal issues are dismissed as not pressed. 3. As far as remaining grounds which relates to the addition for unexplained cash deposit of Rs.14,94,000/-, the ld.Counsel for the assessee submitted that the assessee

Abhishek Sanjeev Nadgeri, Navi Mumbai vs. Assessment Unit, Income Tax Department, Navi Mumbai

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 4499/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai21 Feb 2025

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

Section 115BSection 131Section 147Section 148Section 148ASection 149Section 151Section 69A

that, assessee received bogus accommodation entry and the case was reopened under section 147 of the Act after recording reasons. Assessee was issued notice under section 148 by the jurisdictional assessing officer on 05/04/2021. The said notice was treated to be the deemed notice issued under section 148A ... section 148A(d) on 29/07/2022, rejecting the objections raised by the assessee with regard to the alleged bogus transaction. 2.3 The Ld.AO issued notice under section 148 of the Act, on 29/07/2022. The assessment was completed under section 147 of the Act, by making addition

M/S. Himangshu Mahato Vanijaya Pvt. Ltd., Dhanbad vs. PCIT, Dhanbad

ITA 64/RAN/2024[2018-19]Status: DisposedITAT Ranchi20 Feb 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 143(3)Section 147Section 148Section 252(3)Section 263

that the appellant company has filed its return of income on 27/10/2022 disclosing an income of ₹ 11,55,740/- in response to notice under Section 148 of the Act. The name of the said company was struck off from register of company due to non-operation of business and thereafter

Mahanth Kumar Singh, Muzaffarpur vs. ITO, Muzaffarpur

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

ITA 232/PAT/2024[2017-18]Status: DisposedITAT Patna20 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 249Section 250Section 69A

deposits in the current bank account indicated that besides the commission/brokerage income, the assessee had also earned income from other sources. Accordingly, a notice under section 148 of the Act was issued and the assessee was asked to furnish various details vide questionnaire issued. However, no compliance was made

Jasbir Ranjitsingh Walia, Gujarat vs. Income Tax Officer Ward 1(2)(2), Aayakar Bhawan (Vejalpur)

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

ITA 2029/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

case was reopened for scrutiny after taking necessary approval of the appropriate authorities. The copy of reasons were placed on record and notice under Section 148 of the Income Tax Act, 1961 was issued on 23.03.2019 and was duly served upon the assessee. In response to the notice under Section ... assessee. 5. The Ld. AR has taken additional ground which is legal ground as follows :- “The Learned Assessing Officer erred in issuing notice under Section 148 without forming reasons to believe as contemplated under Section 147; moreover, sanction under Section 151 was granted by the PCIT-1, Ahmedabad

Jasbir Ranjitsingh Walia, Gujarat vs. Income Tax Officer Ward 1(2)(2), Aayakar Bhawan (Vejalpur)

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

ITA 2028/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

case was reopened for scrutiny after taking necessary approval of the appropriate authorities. The copy of reasons were placed on record and notice under Section 148 of the Income Tax Act, 1961 was issued on 23.03.2019 and was duly served upon the assessee. In response to the notice under Section ... assessee. 5. The Ld. AR has taken additional ground which is legal ground as follows :- “The Learned Assessing Officer erred in issuing notice under Section 148 without forming reasons to believe as contemplated under Section 147; moreover, sanction under Section 151 was granted by the PCIT-1, Ahmedabad

Manas Kumar Das, Ahmedabad vs. The ITO, Ward-5(1)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1278/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Pradeep Tulsian, A.RFor Respondent: Shri Ravindra, Sr. D.R
Section 133(6)Section 142(1)Section 148Section 250

Ahmedabad, and presently the assessee is residing in Pune, Maharashtra. In this case, the Income Tax Officer, Ward-1(2), Alwer issued notice under Section 148 of the Act dated 29.03.2018 initiating proceedings under Section 148 of the Act. The assessee informed the concerned Assessing Officer at Alwer that

Manas Kumar Das, Ahmedabad vs. The ITO, Ward-5(1)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1277/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Pradeep Tulsian, A.RFor Respondent: Shri Ravindra, Sr. D.R
Section 133(6)Section 142(1)Section 148Section 250

Ahmedabad, and presently the assessee is residing in Pune, Maharashtra. In this case, the Income Tax Officer, Ward-1(2), Alwer issued notice under Section 148 of the Act dated 29.03.2018 initiating proceedings under Section 148 of the Act. The assessee informed the concerned Assessing Officer at Alwer that

Maliha Syeda, Usa vs. ITO (Int Taxn)-2, Hyderabad

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 834/HYD/2024[2014-2015]Status: DisposedITAT Hyderabad20 Feb 2025AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

sections 69 of the Income Tax Act, 1961 (henceforth "the Act") and sustained by the Id. CIT(A). In the present case, the notice under section 148 of the Act reopening the assessment was issued on 29.03.2021. There is no reference under section 92CA of the Act in respect ... Proviso to section 153(2) of the Act is ONE YEAR from the end of the financial year in which the notice under section 148 of the Act was issued. Such time limit to pass asst. order ends by 31.03.2022. However, the assessment 5 ITA.Nos.833, 834, 823 & 824/Hyd./2024

Maliha Syeda, Usa vs. ITO (Int Taxn)-2, Hyderabad

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 833/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad20 Feb 2025AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

sections 69 of the Income Tax Act, 1961 (henceforth "the Act") and sustained by the Id. CIT(A). In the present case, the notice under section 148 of the Act reopening the assessment was issued on 29.03.2021. There is no reference under section 92CA of the Act in respect ... Proviso to section 153(2) of the Act is ONE YEAR from the end of the financial year in which the notice under section 148 of the Act was issued. Such time limit to pass asst. order ends by 31.03.2022. However, the assessment 5 ITA.Nos.833, 834, 823 & 824/Hyd./2024

Maliha Syeda, Usa vs. ITO (Int Taxn)-2, Hyderabad

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 824/HYD/2024[2014-2015]Status: DisposedITAT Hyderabad20 Feb 2025AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

sections 69 of the Income Tax Act, 1961 (henceforth "the Act") and sustained by the Id. CIT(A). In the present case, the notice under section 148 of the Act reopening the assessment was issued on 29.03.2021. There is no reference under section 92CA of the Act in respect ... Proviso to section 153(2) of the Act is ONE YEAR from the end of the financial year in which the notice under section 148 of the Act was issued. Such time limit to pass asst. order ends by 31.03.2022. However, the assessment 5 ITA.Nos.833, 834, 823 & 824/Hyd./2024

Maliha Syeda, Usa vs. ITO (Int Taxn)-2, Hyderabad

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 823/HYD/2024[2013-14]Status: DisposedITAT Hyderabad20 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

sections 69 of the Income Tax Act, 1961 (henceforth "the Act") and sustained by the Id. CIT(A). In the present case, the notice under section 148 of the Act reopening the assessment was issued on 29.03.2021. There is no reference under section 92CA of the Act in respect ... Proviso to section 153(2) of the Act is ONE YEAR from the end of the financial year in which the notice under section 148 of the Act was issued. Such time limit to pass asst. order ends by 31.03.2022. However, the assessment 5 ITA.Nos.833, 834, 823 & 824/Hyd./2024

Practo Technologies Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle 1(3), Bengaluru, Bangalore

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

case and in law, the Learned AO erred in not accepting the return of income filed on 7 July 2021 pursuant to notice under section 148 of the Act. 2.2. On the facts and in circumstances of the case and in law, the Learned AO erred in not issuing notice ... Fund under section 111A. 3.2 Subsequent to a survey conducted under section 133A, proceedings under section 147 of the Act were initiated accordingly notice under section 148 of the Act dated 25.03.2021 was issued, requiring the Assessee to file a return of income within 5 days from date of issue

Ram Kumar, Supaul vs. ITO, 3(5), Saharsa

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

ITA 464/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

information available was noted by the Ld. AO, who initiated the proceeding under section 147 by issuing notice under section 148 of the Act. The assessee had shown turnover of ₹26,08,400/- from the business on which the Ld. AO applied net profit rate of 8% and also added

Usha Keshri, Saharsa vs. ITO, Ward-3(4), Saharsa

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

ITA 417/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

Assessing Officer had information regarding deposit of Rs. 10,00,000/- during I.T.A. No.417/Pat/2024 Smt. Usha Keshri demonetisation period. In response, notice under Section 148 of the Act dated 23.05.2018, the assessee did not file any return of income. Thereafter, notice under Section 142(1) of the Act was issued

Madhuri Devi, Saharsa vs. ITO Ward- 3 (4), Saharsa

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

ITA 238/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 145(3)Section 148Section 250Section 69A

total income of Rs.2,96,510/-. 3. For that The Learned AO has erred in not supplying reason of issuance Notice under section 148, to the appellant, without supplying reason recorded for issue notice u/s 148 established position of law is that without supply of reason recorded for reopening

Jignesh Sukhdevbhai Patel L/H of Sukhdev Patel, Surat vs. Income Tax Officer, Ward -2(3)(6), Surat

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

appeal. Though the assessee while filing appeal has raised ground of appeal relating to validity of assessment under section 147 and issuance of notice under section 148 of the Act. As such grounds of appeal were not raised before Ld. CIT(A), therefore, the assessee is seeking permission to raise ... which assessee failed to pay. On the basis of such material, Assessing Officer recorded that it is a fit case for issuance of notice under section 148 of the Act. There is no independent satisfaction of Assessing Officer. The Assessing Officer relied on third party information without making independent verification

Smt. Meenakshi Mittal, Jagraon vs. ITO, Ward-1, Jagraon

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

ITA 1132/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh19 Feb 2025AY 2010-11
For Respondent: Shri S.K. Mukhi, Advocate
Section 142(1)Section 148

case are that basis information that the assessee has made financial transactions in purchase of shares amounting to Rs. 10,07,130/-, notice under section 148 was issued to the assessee on 28/03/2017. There was however no compliance on the part of the assessee. Subsequently, notice under section ... under 17A, Aggar Nagar Extension, Ludhiana 141001 After marriage Appellants name has been changed from Meenakshi Mittal to Meenakshi Garg. The Notices under section 148 and 142 (1) of the Income Tax Act, 1961 have not been received by her, as she was not residing at Jagraon at the address