“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

DCIT Central Circle-4, New Delhi vs. Capital Power Systems Limited, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 211/DEL/2023[2007-08]Status: DisposedITAT Delhi06 Nov 2023AY 2007-08

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mayank Patwari, CA &For Respondent: Sh. Vipul Kashyap, Sr. DR

Section 132Section 132(4)Section 143(3)Section 148Section 150

undisclosed income in their hands. 16. The provisions of section 150 is reproduced as under: “(1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or computation in consequence of or to give

Vijay Ramsingh Goyal, Surat vs. I.T.O., Ward 2(2)(5), Surat.

In the result, the ground No

ITA 591/SRT/2023[2012-13]Status: DisposedITAT Surat06 Nov 2023AY 2012-13

Bench: Shri Pawan Singh(Hybrid Hearing) Vijay Ramsingh Goyal, I.T.O., A-201, Surya Prakash Residency, Ward-2(2)(5), Vs. Beside Agrasen Bhavan, City Light, Surat. Surat-395007 (Gujarat). Pan No. Acupk 0294 Q Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(2)Section 147Section 148Section 254(1)

escaped assessment within the meaning of Section 147 of the Act. The Assessing Officer obtained prior approval of ld. Pr.CIT concerned and issued notice under Section 148 of the Act dated 30/03/2019 through e-mail. In response to notice under Section 148, the assessee filed return of income on 29/04/2019 ... Assessing Officer noted that the reasons recorded were provided to the assessee. The Assessing Officer thereafter proceeded for assessment in pursuance of notice under Section 148 of the Act. The Assessing Officer noted that the assessee was served several notices to 2 Vijay Ramsingh Goyal Vs ITO explain the facts

Shri Ravjibhai B Dhameliya, Surat vs. DCIT, Circle-2(1)(2), Surat

In the result, assessee`s appeal for both the assessment years, that is,

ITA 124/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)

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

that sanction u/s 151 (1) of the Act has been accorded by the Principal Commissioner of Income Tax-3 Surat, for issue of notice under section 148 of the Act. In this letter, assessee`s name appears on serial number 3. The reasons recorded were not attached with this said ... that sanction u/s 151 (1) of the Act has been accorded by the Principal Commissioner of Income Tax-3 Surat, for issue of notice under section 148 of the Act and same may be conveyed to the concerned assessing officer. In this letter, assessee`s name appears on serial number

ACIT, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result, assessee`s appeal for both the assessment years, that is,

ITA 122/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)

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

DCIT, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result, assessee`s appeal for both the assessment years, that is,

ITA 304/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)

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

Shri Ravjibhai Becharbhai Dhameliya, Surat vs. Income Tax Officer Ward-3(1(1), Surat

In the result, assessee`s appeal for both the assessment years, that is,

ITA 239/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)

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

Torane Ispat Udyog Pvt. Ltd., Palghar vs. ITO, Ward 15(3)(1), Mumbai

In the result, ground No.1 of the appeal is allowed

ITA 2385/MUM/2023[2010-11]Status: DisposedITAT Mumbai03 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2010-11 Torane Ispat Udyog Pvt. Ltd. V. Ito, Ward 15(3)(1), Survey No.5/2,5/3, 6 & 7, Mumbai Village Torane Taluka Wada, Palghar (Appellant) (Respondent) Pan No.Aacct9196K Assessee By: Shri Kumar Kale Revenue By: Shri P.D. Chougule, D.R. Date Of Hearing : 2.11.2023 Date Of : 3.11.2023 Pronouncement O R D E R

For Appellant: Shri Kumar KaleFor Respondent: Shri P.D. Chougule, D.R

Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

ingots from scrap. It has filed its return of income for assessment year 2010-11 on 30/9/2010 at Nil income. Consequently, notice under section 148 of the Act was issued on 15/2/2016 wherein it was found that the assessee purchased bogus bills of Rs.1,23,02,354/-. In response

ACIT-1(1)(1), Mumbai vs. Hdfc Life Inusrance Company Limited, Mumbai

In the result, the appeal by the revenue as well as the Cross objection of the assessee for the A

ITA 1848/MUM/2023[2018-2019]Status: DisposedITAT Mumbai01 Nov 2023AY 2018-2019

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10Section 14ASection 44

dated 1.12.2011. Consequent to the findings of the CIT(A) in AY 2007-08 (impugned AY ) the Assessing Officer seems to have issued notice under section 148 for reopening the assessment for the AY 2006-07 on the reason that the assessee was not eligible for claiming income as exempt

ACIT 1(1)(1), Mumbai vs. M/S Hdfc Standard Life Insurance Co. Ltd (Now Known As Hdfc Life Insurance Co Ltd.), Mumbai

In the result, the appeal by the revenue as well as the Cross objection of the assessee for the A

ITA 1775/MUM/2023[2017-18]Status: DisposedITAT Mumbai01 Nov 2023AY 2017-18

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10Section 14ASection 44

M/S. Sabari Developers, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-4(1), Mumbai

ITA 5388/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2011-12

For Appellant: Shri Satish Kumar, A.R. &For Respondent: Shri Ajay Singh, D.R

Section 132(4)Section 147Section 148Section 151

money in cash for sale of various properties and as such the assessee has failed to disclose all material facts necessary for assessment, notice under section 148 of 4 M/s. Sabari Developers LLP the Act was issued and served upon the assessee. Necessary notices under section

Qamar Afzal Talat, Dubai vs. ITO Ward 28(3), New Delhi

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

ITA 926/DEL/2023[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: Ms. Shivangi, ARFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 234ASection 271(1)(c)Section 271F

during the AY 2012-13. Since no return was filed, the outcome on sale of property escaped assessment. Notice under section 148 of the Income Tax Act, 1961 (the “Act”) was therefore issued on 31.03.2019. During re-assessment proceedings there were no compliance. The Ld. AO found from the details

Vikram Vadhera, Delhi vs. ITO, Ward-46(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 8005/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Oct 2023AY 2008-09

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2008-09

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 131Section 143Section 143(3)Section 147Section 148Section 69

under section 143(3) of the Income Tax Act, 1961 (the “Act”). It was re-opened under section 147 of the Act and notice under section 148 dated 27.03.2015 was issued and served upon the assessee. During re-assessment proceedings, the Ld. Assessing Officer (“AO”) required the assessee to produce

Abhishek Navnitkumar Doshi, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 530/SRT/2023[2011-12]Status: DisposedITAT Surat31 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.530/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, 204/205, 2Nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr 12/10/2023 Date Of Hearing Date Of Pronouncement 31/10/2023

Section 132Section 144Section 147Section 148

escaped assessment for the AY.2011-12. Accordingly, the Assessing Officer initiated proceedings under section 147 of the Act by using notice under section 148 of the Act on 27.03.2018 after taking approval of the concerned authority. The Assessing Officer completed the assessment under section 144/147 of the Act on 20.12.2018 determining

ACIT, Cir-1(2)(1), Mumbai vs. M/S. Mseb Holding Company Ltd., Mumbai

In the result, all the appeals filed by the Revenue/Department are dismissed

ITA 2040/MUM/2023[2008-09]Status: DisposedITAT Mumbai30 Oct 2023AY 2008-09

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Ketan Ved, Ld. CAFor Respondent: Respondent/

Section 143(1)Section 148Section 24Section 250Section 271(1)(c)Section 275

Assessee, in response to which, the Assessee requested the AO to treat the revised return filed on 27.03.2008 in response to the notice under section 148 of the Act. Thereafter, statutory notices have also been issued to the Assessee, which were complied with by the Assessee. As per the revised

ACIT, Cir-1(2)(1), Mumbai vs. M/S. Mseb Holding Company Ltd., Mumbai

In the result, all the appeals filed by the Revenue/Department are dismissed

ITA 2039/MUM/2023[2006-07]Status: DisposedITAT Mumbai30 Oct 2023AY 2006-07

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Ketan Ved, Ld. CAFor Respondent: Respondent/

Section 143(1)Section 148Section 24Section 250Section 271(1)(c)Section 275

Income Tax Officer-1(1)(1), Mumbai vs. Sohni Depak Tanna, Mumbai

In the result appeal of the learned assessing officer and cross objections of the assessee are dismissed

ITA 2245/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Oct 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm C.O.No. 135/Mum/2022 (Assessment Year 2014-15) Sohni Dipak Tanna Ito 1(1)(1), Mumbai 2Nd Floor, Tanna House, 11A, 534, 5Th Floor, Aaykar Bhavan, Nathlal Parekh Marg, M. K. Road, Vs. Mumbai-400020 Mumbai-400001 (Appellant) (Respondent) Pan No. Acept3611J Sohni Dipak Tanna Ito 1(1)(1), Mumbai 2Nd Floor, Tanna House, 11A, 534, 5Th Floor, Aaykar Bhavan, Nathlal Parekh Marg, M. K. Road, Vs. Mumbai-400020 Mumbai-400001 (Appellant) (Respondent) Pan No. Acept3611J Assessee By : Shri. Madhur Agrawal & Pankaj Jain Revenue By : Shri. Kishor Dhule Date Of Hearing: 03.10.2023 Date Of Pronouncement : 30.10.2023

For Appellant: Shri. Madhur Agrawal & PankajFor Respondent: Shri. Kishor Dhule

Section 10Section 143Section 147Section 148Section 68

processed under section 143 (1) on 1/3/2016 and no scrutiny assessment took place. 05. Subsequently the assessment was reopened by issue of notice under section 148 of the Act on 5/3/2019. In response to that notice assessee submitted a letter dated 8/4/2019 informing that the return under section 148 ... escaped assessment. This case is within four years from the end of the assessment year under consideration. Hence necessary sanction to issue the notice under section 148 has been obtained separately from the joint broke additional Commissioner of income tax as per provisions of section

Shri Mohammad Abbas Ashraf, Srinagar vs. Income Tax Officer Ward -1, Srinagar

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

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR

Section 144Section 148Section 44A

assessee has deposited cash of Rs.10,87,500/- in his Bank Saving Account of J & K Bank in REC, Srinagar. Notice under section 148 of the Income Tax Act, 1961 was issued on 27/03/2019. The assessee failed to file ROI or any response to the notice issued u/s 148 subsequent ... requirements of section 147 of the Act being satisfied, the assumption of jurisdiction by the AO is invalid and as such, the impugned notice under section 148 of the Act cannot be sustained and the assessment proceedings are bad in law. It is further submitted, that the appellate has also

Sreeni Parameswaran, Ernakulam vs. ACIT Corporate Circle 2(1), Kochi

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

ITA 186/COCH/2023[2011-12]Status: DisposedITAT Cochin30 Oct 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Manomohan Dassreeni Parameswaran Asst. Cit, 7/42 – B5, Mystic Bells Corporate Circle- 2(1) Villa No. 1, Eroor Desom Kochi Nadama Village Vs. Ernakulam 682308 [Pan: Bahps6202C] (Appellant) (Respondent) Appellant By: Ms. K. Krishna, Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 18.08.2023 Date Of Pronouncement: 30.10.2023 O R D E R Per:Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Order Dated 20.01.2023 By The National Faceless Appeal Centre, Delhi (Nfac), Dismissing His Appeal Contesting His Assessment Under Section 147 Read With Section 143(3) Of The Income Tax Act, 1961 (Hereinafter "The Act") Dated 28.03.2016 For Assessment Year (Ay) 2011-12. 2. The Only Issue Arising In The Instant Appeal Is The Validity Or Otherwise In Law, In The Facts & Circumstances Of The Case, Of The Addition By Way Of Deemed Dividend U/S. 2(22)(E) Of The Act For Rs. 62,44,215,Since Confirmed In The First Appeal.

For Appellant: Ms. K. Krishna, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139Section 143(3)Section 147Section 148(1)Section 2(22)(e)

received ITANo. 186/Coch/2023 (AY 2011-12) Sreeni Parameswaran vs. Asst. CIT from the said company vide return filed on 25.01.2016 on being issued notice under section 148(1) of the Act on 06.08.2014. The sum of Rs.62.44 lakhs owed by him to SHPL as at the year

Shiv Edibles Ltd, Kota vs. ACIT Cir-1, Kota

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

ITA 445/JPR/2023[2011-12]Status: DisposedITAT Jaipur30 Oct 2023AY 2011-12

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Debang Gargieya, AdvocateFor Respondent: Shri Ajey Malik, CIT

Section 142(1)Section 143(2)Section 147Section 148Section 234BSection 250Section 68

declaring total income of Rs. 8,25,44,182/-. The case of the assessee was selected for scrutiny and therefore, notice under section 148 was issued on 30.03.2018. In response, assessee filed return of income on 13.06.2018 declaring total income of Rs. 8,25,44,190/-. Notice under section

Shiv Edibles Limited, Kota vs. ACIT Cir-1 Kota, Kota

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

ITA 436/JPR/2023[2016-17]Status: DisposedITAT Jaipur30 Oct 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Debang Gargieya, AdvocateFor Respondent: Shri Ajey Malik, CIT

Section 142(1)Section 143(2)Section 147Section 148Section 234BSection 250Section 68