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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

Devang Jitendra Mashru, Mumbai vs. Income Tax Officer -19(1)(4), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 2500/MUM/2023[2010-11]Status: DisposedITAT Mumbai27 Oct 2023AY 2010-11

Bench: Shri Aby T Varkey () & Miss. Padmavathy S. ()

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

under consideration. The assessing officer therefore reopened the assessment under section 147 of the Income Tax Act (the Act) and accordingly issued a notice under section 148 of the Act to the assessee. The assessee did not respond to the said notice and the subsequent notices issued under section

Ranjita Rangnath Mhatre, Mumbai vs. ITO, 29(3)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 2498/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Oct 2023AY 2013-14

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 131Section 142(1)Section 148Section 2(14)(iii)Section 50CSection 50C(2)

file the return of income for the reason that the land sold is an agricultural land. The assessing officer issued a notice under section 148 based on the information available in the ITB portal. In response to the notice the assessee filed the return of income declaring Rs.8 ... which is claimed by the assessee as rural agricultural land. The assessee did not file the return of income, but in response to notice under section 148 of the Act, the assessee filed the return in which the sum of Rs.8,00,000 was declared as agricultural income. The assessing

Mehul Prakash Mehta, Mumbai vs. ITO, W-27(1)(1), Mumbai

In the result, ground No.1(a) and (b) of the appeal are against reopening of assessment, in absence of any argument , are dismissed

ITA 944/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Oct 2023AY 2009-10

Bench: Shri. Prashant Maharishi, A Before Shri. Prashant Maharishi, Am & Shri Sandeep Singh Karhailshri Sandeep Singh Karhailit Assessment Year: Assessment Year: 2009-10 Mr. Mehul Prakash Mehta Mr. Mehul Prakash Mehta V. Ito, W-27(1)(1) 27(1)(1) 401/402, Mahalaxmi Apartment 401/402, Mahalaxmi Apartment Mumbai 16, Akash, 90 Feet Road Akash, 90 Feet Road Nath Panth Road, Ghatkopar (E) Nath Panth Road, Ghatkopar (E) Mumbai (Appellant) (Respondent) Pan No.Aghpm8335M Pan No. Shri V. D. Parmar, A.R. Assessee By: Shri Mahita Nair, D.R. Revenue By: 12.10.2023 Date Of Hearing Date Of Hearing : Date Of Pronouncement Pronouncement : 27.10.2023

For Appellant: Shri Mahita Nair, D.RFor Respondent: 12.10.2023
Section 1Section 143(3)Section 147Section 148

valid. (ii)On facts and circumstances of the case and in law Ld. CIT(A) erred in upholding that issue of notice under section 148 of the IT Act 1961 is valid. (iii)On facts and circumstances of the case and in law Ld. CIT(A) erred in upholding that ... entries from the Hawala dealers listed by the Maharashtra Sales Tax Department. The case of the assessee was reopened by issuing notice under section 148 of the Act dated 30/3/2014. The assessee filed letter dated 27/4/2014 reiterating his return. Subsequently, the reasons for reopening were provided to the assessee

Shri Chetas Karamshi Nandu, Mumbai vs. ITO-Ward-22(1)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 1589/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Oct 2023AY 2013-14

Bench: Shri Amarjit Singhchetas Karmshi Nandu Vs. Ito 22(1)(3) B/304, Jay Apartment, Room No. 314, 3 Rd Floor, Nehru Road, Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aijpn0030C Appellant .. Respondent

For Appellant: Shri. Devendra JainFor Respondent: Shri. Prakash Kishinchandani
Section 10(38)Section 143(3)Section 147Section 148Section 250Section 68Section 69C

income was filed by the assessee on 16.03.2015 declaring total income of Rs 1,98,120/-. Subsequently, the case was reopened by issuing notice under Section 148 dated 30.03.2017 after recording reasons under Section 147 of the Act and after obtaining sanctions of the Joint Commissioner of Income Tax Range ... lower authorities. 8. Heard both the sides and perused the material on record. The case of the assessee was reopened by issuing of notice under Section 148 of the Act on 30.03.2014. The notice under Section 148 of the Act was issued on the basis of reasons recorded

Jainam Exports, Surat vs. Income Tax Officer, Ward- 2(3)(7), Surat

In the result, this appeal of assessee is allowed

ITA 566/SRT/2023[2012-13]Status: DisposedITAT Surat26 Oct 2023AY 2012-13

Bench: Shri Pawan Singh(Hybrid Hearing) Jainam Exports, I.T.O., 201, Adinath Apartment, Jadakhadi, Ward-2(3)(7), Vs. Mahidharpura, Surat-395003, Surat. Gujarat. Pan No. Aadfj 1363 Q Appellant/ Assessee Respondent/ Revenue

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

assessee also raised legal plea before Assessing Officer as well as before the ld. CIT(A) that at the time of service of notice under Section 148 of the Income Tax Act, 1961 (in short, the Act), the firm was dissolved. Such fact was communicated to the Assessing Officer ... basis of third party information without recording his own satisfaction. The assessment was reopened on borrowed satisfaction. Thus, the reopening and issuance of notice under Section 148 is bad in law and the action initiated thereon is also void ab initio. 4. In her without prejudice submission

Shekhar Gajanan Govekar (Representative of Late Gajanan Mahabaleshwar Govekar), Mumbai vs. Income Tax Officer 42(2)(2), Mumbai

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

ITA 2758/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Oct 2023AY 2011-12

Bench: Shri Pavan Kumar Gadaleshekhar Gajanan Vs. Ito, Ward 42(2)(2), Govekar (Representative Kautilya Bhawan, Of Late Gajanan Bkc, Bandra, Mahabaleshwar Govekar) Mumbai-400051. 308, C-Wing, Viman Darshan Society, Jiva Mahale Marg, Opp Bahar Cinema, Andheri(East), Mumbai-400069. Pan/Gir No. : Aaapg4252C Appellant .. Respondent

For Appellant: Shri. Sumit Mantri.ARFor Respondent: Shri G.J. Ninawe.Sr. DR
Section 142(1)Section 143(3)Section 148Section 271(1)(c)Section 54

case and in law, the Ld. Commissioner of Income Tax (appeals) NFAC, erred Shekhar Gajanan Govekar, Mumbai. in confirming the issuance of notice under section 148 and the order passed u/s 143(3) rws 148 on the deceased person. Ground - 2 On the facts and circumstances of the case

Himanshu Goyal, Dhamtari vs. Pr. CIT-1, Raipur

In the result legal grounds raised by the assessee under present appeal is allowed

ITA 144/RPR/2022[2012-13]Status: DisposedITAT Raipur25 Oct 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.144/Rpr/2022 (Assessment Years: 2012-2013) Himanshu Goyal, Vs Pr.Cit, Raipur-1, Raipur Nawagaon Road, Dhamtari, 793773, (C.G.) Pan No. :Agtpg1746Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Cas राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09/10/2023 घोषणा क" तार"ख/Date Of Pronouncement : 25/10/2023 आदेश / O R D E R

For Appellant: Shri Praveen KhandelwalFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143Section 263

other income which has escaped assessment and which, comes to his notice during the course of the proceedings. However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped ... escaped assessment, it is not open to him independently to assess some other income. If he intends to do so, a fresh notice under section 148 would be necessary, the legality of which would be tested in the event of a challenge by the assessee. 9. According to the principle

Anirudh Keshav Dubey, Vapi vs. Income Tax Officer, Daman

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

ITA 564/SRT/2023[2011-12]Status: DisposedITAT Surat25 Oct 2023AY 2011-12

Bench: Shri Pawan Singh(Hybrid Hearing) Anirudh Keshav Dubey, I.T.O., Flat No. 602, Leela Tower, Near Daman Vs. Vatsav Park, Rofel College, Namdha Road, Vapi- 396191 (Gujarat) Pan No. Aejpd 7924 B Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 148Section 194CSection 254(1)Section 69A

return of income was filed by assessee for A.Y. 2011-12, the Assessing Officer recorded reasons that income of assessee escaped assessment. Notice under Section 148 of the Act dated 27/03/2018 was issued to the assessee. The Assessing Officer recorded that despite service of notice under section 148 and other ... number of various notices, neither the assessee filed any response nor filed return of income in response to notice under Section 148 of the Act. The Assessing Officer after serving final show cause notice, proceeded for best judgement assessment under Section 144 of the Act. The Assessing Officer noted that

Barcelona Mercantile Company Private Limited, Mumbai vs. Ward 12(1)(3), Mumbai

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

ITA 2346/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 Oct 2023AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sanjay N. KapadiaaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 148Section 250Section 68

existing entities and shell companies. Accordingly, on the basis of aforesaid information, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 26/03/2018. In response to the aforesaid notice, the assessee filed the return of income on 18/04/2018, declaring ... assessee, and on the basis of the aforesaid information, the AO initiated proceedings under section 147 of the Act and issued a notice under section 148 of the Act. In ACIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd, [2007] 291 ITR 500 (SC), the Hon’ble Supreme Court observed

ACIT, Central Circle-14, New Delhi vs. Brijwasi Jewellers, Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1950/DEL/2021[2017-18]Status: DisposedITAT Delhi19 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

Brijwasi Jewellers, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1027/DEL/2021[2017-18]Status: DisposedITAT Delhi19 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 882/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 881/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 880/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9356/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9355/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9284/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers notice ... provide the reason for reopening the case. Further, in the said reply the assessee also raised its objections with respect to issuance of notice under section 148 of the Act. The assessee submitted before the AO that the notice issued is vague and its assessment has already been completed under

Phool Chand, Jaipur vs. ITO, Ward-6(4), Jaipur

In the result the appeal of the assessee is partly allowed

ITA 513/JPR/2023[2009-10]Status: DisposedITAT Jaipur19 Oct 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)
Section 133(6)Section 139Section 142(1)Section 147Section 148Section 54

Further, he submitted that while filing return of income in response to notice under section 148 of the Act, he forgot to claim the deduction under section 54 of the Act as he is not much literate and in old age approx. 62 year in 2016 and his consultant

Sunil Kumar Agarwal (HUF), Rourkela vs. ITO Ward-1, Rourkela

In the result, appeal of the assessee stands allowed

ITA 137/CTK/2023[2015-16]Status: HeardITAT Cuttack17 Oct 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialita No.137 /Ctk/2023 Assessment Year : 2015-16 Sunil Kumar (Huf) Sunil Kumar (Huf), K-3, Vs. Ito, Ward Ito, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. Pan/Gir No. Pan/Gir No.Aakhs 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 17/10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

CIVIL TOWN SHIP CIVIL TOWNSHIP ROURKELA 769004 , Orissa India PAN: AAKHS0609B AY: 2015- Dated: DIN & Notice No : 16 31/03/202 ITBA/AST/S/148/2020-21 1 /1032106541 (1) Notice Under Section 148 Of The Income Tax Act, 1961 Sir/ Madam/ M/s, Whereas I have reasons to believe that your Income chargeable ... April, 2021. P a g e 3 | 8 5. This Court had an occasion in similar circumstances to quash an identical notice under Section 148 of the IT Act by its order dated 20th November, 2019 in W.P.(C) No.7618 of 2009 and which order stood confirmed by this Court

Hussein Abbas Arsiwala, Mumbai vs. CIT (A)- 32, Mumbai

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

ITA 2143/MUM/2022[2009-10]Status: DisposedITAT Mumbai17 Oct 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 148

earlier years, even though he was having taxable income. Accordingly, he reopened the assessment relating to the year under consideration by issuing notice under section 148 of the Act on 2 Hussein Abhas Arsiwala 27.4.2015. In response to the same the assessee filed the return of income on 13.10.2015 declaring