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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

Rkm Online Services Pvt Ltd, Gurgaon vs. ITO, Ward 3(5), Gurgaon

In the result the Appeal of the assessee is partly

ITA 2319/DEL/2022[2016-17]Status: DisposedITAT Delhi23 Jun 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Department by: Ms. Beenu, Sr. DRFor Respondent: Ms. Beenu, Sr. DR
Section 143(3)Section 148Section 56

impugned Order of Assessment is non-est in Law as the same has been passed without the issuance and service of jurisdictional notice under Section 148 of the Act at any time over the assessee. The Assessment has been made without any Service of Notice under Section 148

Late Sh. Jp Aggarwal Through L/H Sh. Vishwanath Aggarwal, New Delhi vs. ITO, Ward- 44(5), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3133/DEL/2019[2014-15]Status: HeardITAT Delhi23 Jun 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Sudesh Garg, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 10(38)Section 143(3)Section 148Section 159Section 263

Chennai, wherein the Madras High Court held as under : "14. The issue, which falls for consideration, is as to whether the impugned notice under Section 148 of the Act issued in the name of the dead person - the said Mr.S.Veerappan is enforceable in law and the subsidiary issue being

The Fathers House, Mumbai vs. Commissioner of Income Tax (Appeals) NFAC, Delhi

ITA 408/MUM/2022[2015-16]Status: DisposedITAT Mumbai22 Jun 2023AY 2015-16

Bench: Shri Kuldip Singh

For Appellant: Mr. Prakash Jhunjhunwala, C.AFor Respondent: Mr. Krishna Kumar, D.R
Section 12ASection 143(2)Section 147Section 148Section 17(2)

Assessee’s case were reopened under section 147 of the Income Tax Act, 1961 (for short ‘the Act’) by way of issuance of notice under section 148 of the Act which were served upon the assessee trust and the assessee trust had opted to treat its return of income already

The Fathers House, Mumbai vs. Commissioner of Income Tax (A) NFAC`, Delhi

ITA 407/MUM/2022[2014-15]Status: DisposedITAT Mumbai22 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh

For Appellant: Mr. Prakash Jhunjhunwala, C.AFor Respondent: Mr. Krishna Kumar, D.R
Section 12ASection 143(2)Section 147Section 148Section 17(2)

Assessee’s case were reopened under section 147 of the Income Tax Act, 1961 (for short ‘the Act’) by way of issuance of notice under section 148 of the Act which were served upon the assessee trust and the assessee trust had opted to treat its return of income already

The Fathers House, Mumbai vs. CIT (A) NFAC, Delhi

ITA 406/MUM/2022[2013-14]Status: DisposedITAT Mumbai22 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh

For Appellant: Mr. Prakash Jhunjhunwala, C.AFor Respondent: Mr. Krishna Kumar, D.R
Section 12ASection 143(2)Section 147Section 148Section 17(2)

Assessee’s case were reopened under section 147 of the Income Tax Act, 1961 (for short ‘the Act’) by way of issuance of notice under section 148 of the Act which were served upon the assessee trust and the assessee trust had opted to treat its return of income already

Chandan Singh Yadav, Badaun vs. ITO Ward - 2(3), Badaun

In the result, appeal of Assessee is allowed

ITA 1972/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri C.M. Gargchandan Singh Yadav, Vs. Income Tax Officer, Vill. & Post Khandwa, Tehsil Ward-2(3), Bilsi, Badaun Badaun (Appellant) (Respondent) Pan: Cbhps9366K

For Appellant: Shri Kalrav Mehlotra, AdvFor Respondent: Shri Om Parkash, Sr. DR

made cash payment of Rs.19,75,000/- towards donation/ capitation fee over and above the regular course fees to the above college. Therefore, notice under section 148 was issued. The assessee was confronted with the query regarding cash payment to the above college. The assessee was asked to furnish documentary

Godavari Biorefineries Limited, Mumbai vs. ACIT 2 (1) (2), Mumbai

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

ITA 5824/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Jun 2023AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishim/S. Godavari Biorefineries Ltd. A C I T - 2(1)(2) 3Rd Floor, Somaiya Bhavan Room No. 561, Aayakar Bhavan Vs. 45/47 M.G. Road, Fort M.K. Road, Mumbai 400020 Mumbai 400001 Pan – Aabcg2543C Appellant Respondent Appellant By: Shri Vipul Doshi & Ms. Dinkle Haria Respondent By: Shri Ram K. Kedia, Sr. Dr Date Of Hearing: 05.04.2023 Date Of Pronouncement: 21.06.2023

For Appellant: Shri Vipul Doshi & Ms. Dinkle HariaFor Respondent: Shri Ram K. Kedia, Sr. DR
Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 35

assessed income of Nil and Rs.32,62,05,299/- as per book profit under section 115JB of the Act. Subsequently notice under section 148 of the Act was issued on 22.03.2016. On 22.04.2016 the assessee reiterated the original return filed to be treated as return filed in response to section ... against reopening of the assessment on 24.11.2016 and without disposing of the objection against reopening, the reassessment order was passed. He submitted that notice under section 148 of the Act was issued on 22.03.2016 against which the assessee on 22.04.2016 submitted that original return of income filed by the assessee

Babulal Khandelwal, Delhi vs. ITO, Ward-63(3), Delhi

In the result, the Appeal of the assessee is allowed

ITA 2869/DEL/2022[2008-09]Status: DisposedITAT Delhi21 Jun 2023AY 2008-09
Section 143(3)Section 147Section 148Section 69C

contention of the assessee that the reassessment proceedings are bad in the eye of law as the reasons recorded for the issue of notice under Section 148 are bad in the eye of law and are contrary to the facts. (ii) On the facts and circumstances of the case

Shakeel Ahmad, Sambhal vs. ITO 1(5), Sambhal

The appeals are allowed for statistical purposes

ITA 2366/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Jun 2023AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)

operate in small town and remote villages with no banking facilities or little banking facilities. 2. That the appellant has never received any notice under section 148 and 142(1), consequently the appellant was not able to attend the same and was not able to reply the same with facts

Shakeel Ahmad, Sambhal vs. ITO, 1(5), Sambhal

The appeals are allowed for statistical purposes

ITA 2365/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Jun 2023AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)

operate in small town and remote villages with no banking facilities or little banking facilities. 2. That the appellant has never received any notice under section 148 and 142(1), consequently the appellant was not able to attend the same and was not able to reply the same with facts

Shakeel Ahmad, Sambhal vs. ITO, 1(5), Sambhal

The appeals are allowed for statistical purposes

ITA 2364/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Jun 2023AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)

operate in small town and remote villages with no banking facilities or little banking facilities. 2. That the appellant has never received any notice under section 148 and 142(1), consequently the appellant was not able to attend the same and was not able to reply the same with facts

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 927/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

service of notice was not fulfilled in the present instance. 26. In the opinion of this Court the issuance of a notice under Section 148 of the Act is the foundation for reopening of an assessment. Consequently, the sine qua non for acquiring jurisdiction to reopen an assessment is that ... Income Tax Officer, 2019 (1) TMI 353 - Gujarat High Court has also held, "the question that therefore arises for consideration is whether the notice under Section 148 of the Act issued against the deceased assessee can be said to be in conformity with or according to the intent and purposes

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 7303/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

service of notice was not fulfilled in the present instance. 26. In the opinion of this Court the issuance of a notice under Section 148 of the Act is the foundation for reopening of an assessment. Consequently, the sine qua non for acquiring jurisdiction to reopen an assessment is that ... Income Tax Officer, 2019 (1) TMI 353 - Gujarat High Court has also held, "the question that therefore arises for consideration is whether the notice under Section 148 of the Act issued against the deceased assessee can be said to be in conformity with or according to the intent and purposes

Shri Bhawani Shankar Parashar, Indore vs. The DCIT/ACIT 1 (2), Indore

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

facts and in the circumstances of the case and in law, the Ld Assessing officer erred in re-opened the case by issuing notice under section 148 of the Act even when information. was received during the course of search and notice ought to be issued under section 153C

Ravinder Singh, New Delhi vs. ITO Ward 31(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2141/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jun 2023AY 2010-11

Bench: Dr. B. R. R. Kumar

For Appellant: Sh. Shaantanu Jain, AdvFor Respondent: Sh. Om Parkash, Sr. DR
Section 147Section 148Section 151Section 54Section 54a

illegal and without jurisdiction. 2. In the facts and circumstances of the case and in law, the Id. AO has erred in issuing notice under section 148 of Income Tax Act, 1961 without obtaining proper sanction under section 151 of the Income Tax Act, 1961. The action

Shri Shankar Namdeo Kashid, Mumbai vs. Dy. CIT, Circle-13(2)(1), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purposes

ITA 2976/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Jun 2023AY 2014-2015

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Harish P. ShahFor Respondent: Shri Harmesh Lal
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

garb of agricultural income, thereby not only claiming exemption on such income but also engaged in the money laundering activities. Accordingly, the notice under section 148 of the Act was issued to the assessee on 29/03/2016 after recording the reasons for reopening. During the proceedings under section

Shri Shankar Namdeo Kashid, Mumbai vs. Dy. CIT, Circle-13(2)(1), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purposes

ITA 2975/MUM/2022[2013-14]Status: DisposedITAT Mumbai19 Jun 2023AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Harish P. ShahFor Respondent: Shri Harmesh Lal
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

garb of agricultural income, thereby not only claiming exemption on such income but also engaged in the money laundering activities. Accordingly, the notice under section 148 of the Act was issued to the assessee on 29/03/2016 after recording the reasons for reopening. During the proceedings under section

Shri Shankar Namdeo Kashid, Mumbai vs. Dy. CIT, Circle-13(2)(1), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purposes

ITA 2974/MUM/2022[2012-13]Status: DisposedITAT Mumbai19 Jun 2023AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Harish P. ShahFor Respondent: Shri Harmesh Lal
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

garb of agricultural income, thereby not only claiming exemption on such income but also engaged in the money laundering activities. Accordingly, the notice under section 148 of the Act was issued to the assessee on 29/03/2016 after recording the reasons for reopening. During the proceedings under section

Shri Shankar Namdeo Kashid, Mumbai vs. Dy. Cir, Circle-13(2)(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purposes

ITA 2973/MUM/2022[2011-2012]Status: DisposedITAT Mumbai19 Jun 2023AY 2011-2012

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Harish P. ShahFor Respondent: Shri Harmesh Lal
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

garb of agricultural income, thereby not only claiming exemption on such income but also engaged in the money laundering activities. Accordingly, the notice under section 148 of the Act was issued to the assessee on 29/03/2016 after recording the reasons for reopening. During the proceedings under section

Emm Aar Tourism Pvt Ltd, New Delhi vs. ITO Ward - 8(2), New Delhi

In the result, the appeal of the assessee partly allowed

ITA 5790/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jun 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri M. Balaganeshassessment Year: 2010-11 Emm Aar Tourism P. Ltd. Ito Ward 8(2), New Delhi 10685, Jhandewalan Road, Nabi Karim, New Delhi 110055 Vs. Pan Aacce 1918 Q (Appellant) (Respondent) For Assessee : Shri Shikar Garg, Ca Shri Manoj Garg, Ca Revenue For : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 19.04.2023 Date Of Pronouncement : 16.06.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Ld. Cit(A)-24 New Delhi Dated 11.04.2019 For Ay 2010-11. 2. The Sole Legal Ground Of Assessee Is As Follows:- 1. That On The Facts & Circumstances Of The Case, The Ld Cit(A) Erred In Confirming The Action Of Ld. Ao For Initiation Of Reassessment Proceedings U/S. 147/148 Of The Income Tax Act. 3. The Ld. Assessee Representative Submitted That For Ay 2010-11 The Assessee Submitted Return Of Income On 25.09.2010 Declaring Loss Of Rs. 46,894/- Which Was Processed U/S. 143(3) Of The Act. Drawing Our Attention Towards Pages 27 To 32 Of Assessee Paper Book The Ld. Ar Submitted That The Assessing Officer Received Information From The Investigation Wing Which Conducted Search & Seizure Operation On 18.11.2015 On Pradeep Kumar Jindal Group. He Further Elaborated That On Receipt Of Information The Assessing Officer Recorded Reasons For Initiated Of Reassessment Proceedings On 29.03.2017 & Obtained Approval Of Acit As Well As Pcit On The Very Same Date. The Ld. Ar Drawing Our Attention Towards Page 28 Of The Approval Note Submitted That The Ld. Acit While Granting Approval Noted “Yes, It Is A Fit Case” & The 1

For Appellant: Shri Shikar Garg, CA
Section 143(3)Section 147Section 148Section 151

Whether the Addl. CIT is satisfied on the reasons recorded under section 147 that it is a fit case for issue of notice under section 148 of the IT Act. 11. In response to aforesaid question no.13 in the prescribed proforma, Addl. CIT has written "Yes. I am satisfied ... impugned order held that where Joint [5] Commissioner recorded satisfaction in mechanical manner and without application of mind to accord sanction for issuing notice under. section 148, reopening of assessment was invalid - Whether Special Leave Petition filed against impugned order was to be dismissed - Held, yes [In favour of assessee