“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

Siddharth Suryakant Deshmukh, Mumbai vs. Income Tax Officer 4(2)(1), Mumbai

ITA 3318/MUM/2024[2011-12]Status: DisposedITAT Mumbai13 Jan 2025AY 2011-12

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ashish A. ThakurdesaiFor Respondent: Shri Kiran Unavekar

Section 144Section 147Section 148Section 234ASection 250Section 69

entered into transactions at commodity exchange, reassessment proceedings were initiated against the Assessee under Section 147 of the Act by issuance of Notice Under Section 148 of the Act on 15/03/2018. Since the Assessee did not participate in the assessment proceedings, the Assessing Officer completed the assessment under Section ... about the investment, trading transactions and bank accounts of the assessee. During the course of assessment proceedings assessee did not reply to notice under section 148 of the act as well as several other notices issued and show cause notice issued. Therefore, the learned assessing officer passed an order under

Davos International Fund, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-2(1)(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1190/MUM/2024[2018-19]Status: DisposedITAT Mumbai13 Jan 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vijay Mehta / Shri DhavalFor Respondent: Shri Krishna Kumar, Sr. DR

Section 132Section 147Section 148Section 148ASection 149Section 149(1)Section 151Section 68

Income Tax (International Tax) (in short ''CIT(IT)". Therefore, the ld. AR submitted that the order passed under section 148(d) and the notice under section 148 is not valid and liable to be quashed. 5. The ld. DR presented arguments based on the written submissions as extracted ... order disposing the objections of the assessee was passed on 04.04.2022 under section 148A(d) of the Act. The AO issued notice under section 148 dated 04.04.2022. On perusal of the order under section 148A(d) of the Act and 148 (page

Subhashchandra Keshavlal Barot, Ahmedabad vs. The ITO, Intl. Taxn. -1, Ahmedabad

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

ITA 550/AHD/2022[2010-11]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2010-11

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2010-11

Section 142(1)Section 144Section 148Section 250

absence of any explanation from assessee, there was reason to believe by the Assessing Officer that the said transaction was unaccounted. Notice under Section 148 of the Income Tax Act,1961 was issued on 30.03.2017 after recording the reasons for reopening the case and after obtaining necessary satisfaction ... PCIT which was served upon the assessee. The assessee did not comply with the notice under Section 148 of the Act. Since the assessee is a NRI, notice under Section 142(1) of the Act dated 20.09.2017 was issued. There was no compliance to the said notice and after giving

Mr. Chittaranjan Trimbak Gaikwad, Pune vs. The Asst. Commissioner of Income Tax, Circle-4, Pune

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

acceptable. A revised return was filed pursuant to enquiry conducted by ITO (Inv), Unit-II, Pune. After getting information from Investigation, a notice under section 148 for reopening of the case stands on a much higher pedestal and the fact that and assessment pursuant to notice issued under section 148

Psb Constructions, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2288/CHNY/2024[2015-16]Status: DisposedITAT Chennai10 Jan 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5Th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [Pan: Aaffp6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Thulasiram, Advocate & Shri S. Kumarasubramanian, Advocate ""थ" की ओर से/Respondent By : Ms.E. Pavuna Sundari, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 07.01.2025 घोषणा की तारीख /Date Of Pronouncement : 10.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate, But Identical Orders All Dated 30.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2013-14, 2014-15 & 2015-16 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT

Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

with 3 I.T.A. Nos.2286, 2287 & 2288/Chny/24 Canara Bank to the savings account of the partner. The Assessing Officer reopened the case and issued notice under section 148 of the Act and in response to the notice, the assessee furnished ITR declaring the same particulars of income as already declared. Thereafter

Psb Constructions, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2287/CHNY/2024[2014-15]Status: DisposedITAT Chennai10 Jan 2025AY 2014-15

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT

Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

Psb Constructions, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2286/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jan 2025AY 2013-14

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT

Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

M/S. Rana Iron & Power Ltd., Muzaffarnagar vs. DCIT, Muzaffarnagar

In the result, all the appeals of the assessee are allowed

ITA 155/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jan 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 147Section 148Section 148A

Learned AO under section 147 of the Act on the basis of information received from DCIT, Central Circle-26 and accordingly a notice under section 148 of the Act dated 31-3-2021 has been issued to the assessee on 1-4-2021 vide email ... evidence of notice under section 148 of the Act being issued to the assessee by email is enclosed in page 5 of the paper book. The notice issued by the Learned AO under section 148 of the Act dated 31-3-2021 issued to the assessee

Ratika Kumbhat, Jaipur vs. Income Tax Officer, Jaipur

ITA 1017/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Jan 2025AY 2015-16

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri Anil Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr. DR

Section 143(3)Section 250Section 69A

regarding foreign receipts and responded, clarifying that some amounts were received in later years or by a different firm - Revenue later issued a notice under section 148, alleging that income had escaped assessment - Assessee requested details to reconcile payments but did not receive necessary information - Assessee then filed objections, which

Jarnail Singh Gill, Jagraon vs. Income Tax Officer, Ward-1, Jagraon

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

ITA 941/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh09 Jan 2025AY 2011-12

Bench: The Tribunal & The Matter Was Remanded Back To Ao For Fresh Adjudication. Thereafter, The Assessment Order Was Passed

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT

Section 142(1)Section 143(2)Section 144Section 147Section 271(1)(b)

There is no dispute that the assessee has neither filed any return of income nor appeared before the AO in response to the notice under section 148 as well as notices issued under section 142(1) of the Act. The AO has initiated the proceedings under section

Harjit Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Mohali, Punjab

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

ITA 128/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh09 Jan 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.128/Chd/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Harjit Singh C/o M/s VV Bhalla & Company, E-64, Rishi Nagar, Ludhiana- 141001 स्थायी लेखा सं./PAN NO: BLAPS8802E अपीलार्थी/Appellant बनाम The ITO Ward 6(1), Mohali प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, JCIT सुनवाई की तारीख/Date of Hearing : 01/01/2025 उदघोषणा की तारीख/Date of Pronouncement :

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, JCIT

Section 144Section 148Section 249(4)Section 249(4)(b)

Mohali and he was not having any income chargeable to tax, hence no return of income was filed for the impugned assessment. Thereafter, notice under section 148 was issued on 30/03/2019 and assessment proceedings were completed ex-parte by ITO Ward 6(5), Mohali under section 144 r.w.s 147 vide

Natraj Construction Co., Mehsana vs. The ACIT, Circle Gandhinagar, Gandhinagar

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

ITA 775/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

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

available, the assessee entered into high value financial transactions during the relevant A.Y. and, therefore, the case of the assessee was reopened and notice under Section 148 of the Income Tax Act, 1961 was issued on 27.03.2021. Notice under Section 142(1) of the Act was issued and served upon

Natraj Construction Co., Mehsana vs. The ACIT, Circle Gandhinagar, Gandhinagar

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

ITA 774/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

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

Income-Tax Officer, Ward-4(1)(1), Ahmedabad vs. Solace Capital Services Private Limited, Ahmedbad

The appeal of the Revenue is dismissed and the Cross Objection filed by the Assessee is also dismissed as infructuous

ITA 1438/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri M. S. Chhajed, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 151Section 68

Later on, an escapement of income was noticed, and the AO reopened the case under Section 147 of the Act. A notice under Section 148 of the Act was issued on 19/02/2016 after obtaining approval under Section 151 of the Act. The assessee requested the reasons for reopening, which were ... Solace Capital Services Pvt.Ltd. Asst. Year : 2011-12 8. On the legal grounds of Cross Objection, the AR contended that the notice under Section 148 was issued on 19/02/2016 after obtaining approval under Section 151. The AR placed reliance on the decision of the co-ordinate bench in case

Sumita Roy Chowdhury, Kolkata vs. I.T.O., Ward - 48(1), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1272/KOL/2024[2009-2010]Status: DisposedITAT Kolkata08 Jan 2025AY 2009-2010

Bench: Shri Pradip Kumar Choubey & Shri Sanjay Awasthiassessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant 2, Lal Bazaar Street, 1St Floor, Kol-700001.. [Pan: Aaccm0481E] Vs. Ito, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances By: Shri Manoj Kataruka, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 17, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Brief Facts Of The Case Of The Assessee Are That The Assessee Filed Its Return Of Income For The A.Y 2015-16 U/S 139 Of The Act On 20.07.2015 Declaring Total Income Of Rs.9,647/-. The Said Return Was Processed U/S 143(1) Of The Act. Later On, Based On Information Received Through Itba Software Under The Head High Risk Transaction Case Notice U/S 148A(B) Of The Act Was Issued & Finally Notice U/S 148 Of The Act Was Issued On 13.07.2022. In Response, The Assessee Filed Return On 02.11.2021 Declaring Total Income Of Rs.9,647. Assessment Was Made Under Sec. 147 M. A Financial Services Pvt. Ltd Read With Section 144B Of The Act On 24.05.2023 Determining Total Income Of Rs.6,55,31,471/- Inter-Alia Making Following Addition:

Section 139Section 143(1)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

still in existence, and the Revenue could not have ignored the application of TOLA and its notifications. Therefore, for issuing a reassessment notice under section 148 after 1 April 2021, the Revenue would still have to look at: (i) the time limit specified under section 149 of the new regime ... 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

Arun Bhardwaj, Delhi vs. ACIT Circle 1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2024[2010-2011]Status: DisposedITAT Jaipur08 Jan 2025AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 139(1)Section 147Section 148Section 234ASection 250

basis of information about professional receipt of Rs. 19,75,000/- and credit card bill payment of Rs. 2,89,995/-. Notice under section 148 of the IT Act, dated 25.03.2017 was issued and served on the assesee. In response to the notice, the assessee filed his return of income ... fulfill the requirement of Section 151(2). It was held that the Assessing Officer has to give reasons for issuing a notice under Section 148 and there should be some prima facie grounds before him, for taking such action. Therein, the reasons recorded by the Income Tax Officer that proper

Soyala Gram Sewa Sahakari Samiti Limited, Tonk vs. ITO, Tonk

In the result, appeal of the assessee is allowed

ITA 1116/JPR/2024[2015-16]Status: DisposedITAT Jaipur08 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 147Section 250Section 253(3)Section 80A(5)Section 80P

deposit in its bank account. However, no reply was filed by the assessee. Accordingly, the case of the assessee was reopened by issuing notice under section 148 of the IT Act, 1961 dated 29.03.2022 requiring the assessee to file its return of income. In response, the assessee filed its return

Shri Rajeshkumar Maheshbhai Manek, Anjar Kutch vs. The ITO Ward-2, Gandhidham-Kutch

In the result, additional legal ground raised by the assessee is allowed

ITA 155/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal & Shri Brijesh ParekhFor Respondent: Shri Abhimanyu Singh Yadav, Sr.. DR

Section 143(3)Section 147Section 40A(3)

which is not acceptable in the eye of law, as the assessing officer, did not record the reasons and did not issue the notice under section 148 of the Act, to reassess the different item, which is not part of the reasons recorded, for that reliance is placed

M/S Shah Traders, Mumbai vs. Commissioner of Income Tax-(Appeals) NFAC, Mumbai

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

ITA 5564/MUM/2024[2016-17]Status: DisposedITAT Mumbai07 Jan 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailm/S. Shah Traders, Dw-6251, Bharat Diamond Bourse, Bandra Kurla Complex, G-Block, Bandra East Mumbai – 400051 ............... Appellant Pan : Aabfs6536J V/S Dcit, Circle – 19(3), Piramal Chamber, Lalbaug Parel, ……………… Respondent Mumbai - 400012

For Appellant: Shri Amit JhaveriFor Respondent: Shri Pushkaraj Bhangepatil, Sr.DR

Section 133ASection 143(1)Section 147Section 148Section 250Section 69C

assessee has obtained accommodation entry of bogus purchases from M/s Swastik Corporation, reassessment proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued to the assessee. During the reassessment proceedings, the assessee submitted a copy of purchase invoices, details of bank

ACIT-16(2), Mumbai, Aayakar Bhavan vs. Fakhruddin Taiyebali Padaria, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR

Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

income for the A.Y. 2015-16. 3.3 The writ applicant being son of deceased assessee through his Chartered Accountant responded to the said notice under Section 148 of the Act by submitting reply dated 10.04.2021. In the said reply, the writ applicant had specifically drawn attention of the Assessing Officer ... aforesaid issue is no more res integra. Undisputedly, the original assessee had expired on 22.11.2020, the impugned notice under Section 148 of the Act came to be issued on 31.03.2021, which was addressed to the deceased asseessee calling upon to file return of income for annual A.Y. 2015-16. Even