“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

Mrs. Divyesh Ambalal Shah, Mumbai vs. ACIT-27(1), Navimumbai

ITA 629/MUM/2023[2011-12]Status: DisposedITAT Mumbai08 May 2023AY 2011-12

Section 143(3)Section 147Section 148Section 234BSection 68

erred in upholding the action of the Assessing Officer in reopening the assessment under section 147 of the Act by issuing notice under section 148 of the Act inter alia in view of the following grounds and thus the said notice, consequent reassessment proceedings as well as the assessment order ... investigation wing without forming his own belief based on application of his mind and thus the reopening was based on borrowed satisfaction. (c) notice under section 148 of the Act has been issued without complying with the jurisdictional condition of there being a valid belief that the appellant's income

Girdhari Finlease Pvt. Ltd., New Delhi vs. ITO, Ward-12(4), New Delhi

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

ITA 2770/DEL/2019[2010-11]Status: DisposedITAT Delhi08 May 2023AY 2010-11

Bench: Shri C.M. Garg & Dr. B. R. R. Kumargirdhari Finlease Pvt. Ltd, Vs. Ito, C/O. Kapil Goel, Adv, Ward-12(4), F-26/124, Sector-7, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan: Aaacg4842M Assessee By : Sh. Ruchesh Sinha, Adv Revenue By: Sh. Anuj Garg, Sr. Dr Date Of Hearing 15/02/2023 Date Of Pronouncement 08/05/2023

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. Anuj Garg, Sr. DR

Section 147Section 148

accommodation entries" . This being the case, it was submitted, the bar of taking action within four years would not apply and, consequently, the notice under section 148 was valid. 31. This argument suffers from several infirmities. First of all, the respondents cannot be permitted to gloss over the fact that ... petitioner had failed to disclose fully and truly all material facts necessary for assessment, the Assessing Officer had no jurisdiction to issue the notice under section 148 and initiate action under section 147 after four years from the end of the relevant assessment year. Despite this precise objection, there

Rathi Cermics Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6136/DEL/2016[2006-07]Status: DisposedITAT Delhi08 May 2023AY 2006-07

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 147Section 148Section 68

reassessment proceedings initiated by the learned A.O. 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. 5. On the facts and circumstances of the case, the learned ... Section 147 is bad both in the eye of law and on facts, as the same has been passed without service of statutory notice under section 148. 7. On the facts and circumstances of the case, the learned CIT(A) has erred both" on facts and in law in rejecting

Ganesh Ganpat Alim, Maharashtra vs. ITO Wasrd-3(3)(1), Surat

In the result, appeals filed by the assessee is allowed

ITA 41/SRT/2022[2012-13]Status: DisposedITAT Surat08 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 144Section 271(1)Section 271(1)(c)

subject, the learned Commissioner of Income-Tax (Appeals), NGAC has erred in confirming the action of assessing officer in issuing notice under section 148 of Income Tax Act. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income

Ganesh Ganpat Alim, Maharashtra vs. Income Tax Officer, Ward-1(1)(1), Surat

In the result, appeals filed by the assessee is allowed

ITA 40/SRT/2022[2012-13]Status: DisposedITAT Surat08 May 2023AY 2012-13

Section 144Section 271(1)Section 271(1)(c)

Dhanshree Infratech Private Limited, Mumbai vs. Income Tax Officer 12(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1243/MUM/2018[2008-09]Status: DisposedITAT Mumbai05 May 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhdhanshree Infratech Vs. Ito-12(2)(1) Private Limited Aayakar Bhavan, 303, Western Edge 1, 1St Floor, Aaykar Bhavan, W.E. Highway, Borivali M.K. Road, (E), Mumbai – 66 Mumbai - 20 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aagca7306J Appellant .. Respondent Appellant By : Girish Dave Respondent By : Shailja Rai Date Of Hearing 07.02.2023 Date Of Pronouncement 05.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A)-20, Mumbai Dated 29.12.2017 For A.Y. 2008-09. The Assesse Has Raised The Following Grounds Before Us:

For Appellant: Girish DaveFor Respondent: Shailja Rai

Section 133(6)Section 143(1)Section 147Section 148Section 153Section 68

ground. 2. On the facts and in the circumstances of the case and in law Learned Assessing Officer has erred in issuing notice under Section 148 of the Act beyond a period of four (4) years in terms of 1st proviso to Section ... facts and in the circumstances of the case and in law Learned Assessing Officer has erred in issuing notice under Section 148 of the Act on erroneous grounds and without valid reason. 5. Without prejudice to the aforesaid grounds that the entire reassessment Order is void ab initio

Deepak Garg, Haryana vs. Deputy Commissioner of Income Tax, CC, Krnal, Haryana

In the result appeal of the assessee is allowed as indicated above

ITA 1046/DEL/2021[2010-11]Status: DisposedITAT Delhi04 May 2023AY 2010-11

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 143(2)Section 147Section 69

case of M/s. Garg Group of cases and the assessee Shri Deepak Garg was also covered in search. A notice under section 148 of the Act dated 28.03.2017 was issued by the Income Tax Officer, Ward-1, Panipat, stating that income for the assessment year 2010-11 has escaped assessment ... assessee submitted that the return filed for the assessment year 2010-11 on 26.07.2010 may be treated as return filed in response to notice under section 148 of the Act. Re-assessment was completed under section 143(3) read with section 147 of the Act on 15.12.2017 determining the income

Globus Power Generation Ltd (Formely Known As Cumulative Investments & Trading Co. Pvt Ltd), New Delhi vs. ACIT Circle-6(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 6438/DEL/2019[2009-10]Status: DisposedITAT Delhi03 May 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganeshglobus Power Generation Ltd Vs. Acit, (Formerly Known As Cumulative Circle-6(2), Investments & Trading Co. Pvt. Ltd, New Delhi A-60, Naraina Industrial Area, Phase-1, New Delhi-110028 (Appellant) (Respondent) Pan: Aaacg6734E

For Appellant: Sh. Ritesh Bajaj, AdvFor Respondent: Sh. Vipul Kashyap, Sr. DR

Section 133ASection 143(3)Section 147Section 148

that the reassessment proceedings by the learned AO are bad in the eye of low as the reasons recorded for the issue of notice under Section 148 are bad in the eye of low and are contrary to the facts. 5. On the facts and circumstances of the case

Bhanwari Devi, Alwar vs. Income Tax Officer Ward 2(2), Alwar

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

ITA 76/JPR/2023[2011-12]Status: DisposedITAT Jaipur03 May 2023AY 2011-12

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

For Appellant: Shri Rajesh Agarwal( CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 147Section 148Section 250

filing the present appeal. Ground nos. 1 to 5 are inter-linked relates to confirming the action of the AO for issuing notice under section 148 and also confirming addition of Rs. 20,00,000/- made by the AO. 4. The brief facts of the case are that the assessee ... return, therefore, it was concluded by AO that investment was made out of Income from other sources, which escaped assessment and consequently notice under section 148 of the IT Act, 1961 was issued asking the assessee to file her return of income. Since according to records, assessee could not appear

Amrit Brakewell Products Pvt Ltd, New Delhi vs. ITO Ward -2(3), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 4080/DEL/2019[2009-10]Status: DisposedITAT Delhi02 May 2023AY 2009-10

Bench: Shri C.M. Gargm/S. Amritbrakewell Products Vs. Ito, Pvt Ltd, Ward-2(3), A-202, Vikas Tower, Sonia New Delhi Pvr Complex, Vikaspuri, New Delhi-110018 (Appellant) (Respondent) Pan: Aacca3317P

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Om Parkash, Sr. DR

Section 147Section 148Section 68

upheld by the learned CIT(A) are bad in the eyes of law, as the reasons recorded for the issue of notice under section 148 are based merely on account of change of opinion. (ii) On the facts and circumstances of the case, the learned CIT(A) has erred

Gani Mohammad Popat, Surat vs. ITO, Ward-3, Vapi

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

Subsequently, the case of assessee was reopened under Section 147 of the Income Tax Act, 1961 (in short, the Act). Notice under Section 148 of the Act was issued on 08/04/2014. The case of assessee was reopened on the basis of information that the assessee has made cash deposit ... Vapi. The Assessing Officer after 5 Popat Yasin Abdulganibhai Vs ITO recording reasons that income of assessee has escaped assessment and served notice under Section 148 of the Act. Reasons recorded were supplied to the assessee. The Assessing Officer has not recorded whether return in response to notice under Section

Babulal Hajarimal Jain, Mumbai vs. Income Tax Officer 19(1)(2), Mumbai

ITA 274/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Apr 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2011-12

For Appellant: Shri Shashank Mehta, A.RFor Respondent: Shri Chetan M. Kacha, D.R

Section 142(1)Section 143(3)Section 147Section 148

notice issued under section 148 of the Act the assessee opted to treat the return already filed as response to the notice under section 148 of the Act. Notices under section 142(1) and 143(2) along with questionnaires were issued. As per information received from DGIT

Sai Prerna Co-Op. Credit Society Ltd, Mumbai vs. ITO WD 17(3) (2), Mumbai

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

ITA 216/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Apr 2023AY 2012-13

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2012-13 Sai Prerana Co-Op Society Ltd., Ito-7(3)(2), 317, Puran Aasha Bldg. Gr. Fl. Room No. 126, 1St Floor, Narashi Natha Street, Katha Vs. Kautilya Bhavan, C-41 To C- Bazar Musjid Bunder (W), 43 Block, Bandra Kurla Mumbai-400 009. Complex, Bandra (East) Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent Assessee By : Ms. Ruby Srivastava & Mr. Bharat Kumar, Ca Revenue By : Mr. Milind S. Chavan, Dr Date Of Hearing : 27/04/2023 : Date Of Pronouncement 28/04/2023 Order

For Appellant: Ms. Ruby Srivastava &For Respondent: Mr. Milind S. Chavan, DR

Section 139(1)Section 14Section 143(3)Section 147Section 148Section 80P

aside the notice n the aforementioned case the Court set aside the notice n the aforementioned case the Court set aside the notice under Section 148 of the Act impugned therein, on the ground under Section 148 of the Act impugned therein, on the ground under Section 148 ... unsustainable. Be that as it may, the present petition is unsustainable. Be that as it may, the present petition is allowed. The notice under Section 148 of the Act as also the allowed. The notice under Section 148 of the Act as also the allowed. The notice under Section 148

M/S Paradise Multiplex Cum Villas. Pvt. Ltd, Abohar vs. Income Tax Officer Ward-II(3), Abohar

In the result, the appeals of assessee bearing ITA No

ITA 138/ASR/2019[2009-10]Status: DisposedITAT Amritsar28 Apr 2023AY 2009-10

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

Section 143(3)Section 148Section 250(6)

reproduced as under: Ground No. 3 “That the learned AO has erred in law and on facts by making reassessment in response to notice under section 148 without considering the objections filed by the assessee appellant on account of its validity. As such, assessment framed is void abinitio. The same

M/S Paradies Multiplexs Cum Villas Pvt Ltd, Abhoar vs. Income Tax Officer Ward 2(3), Abohar

In the result, the appeals of assessee bearing ITA No

ITA 628/ASR/2018[2008-09]Status: DisposedITAT Amritsar28 Apr 2023AY 2008-09

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

Section 143(3)Section 148Section 250(6)

DCIT, CC-8, New Delhi vs. Bjn Holdings Ltd. (Dissolved Company Through Its Successor Bjn Holding (I) Ltd.), Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 46/DEL/2022[2010-11]Status: DisposedITAT Delhi28 Apr 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Pradeep Dinodia, CAFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 132Section 142(1)Section 143(2)Section 143CSection 153CSection 273A

Delhi12 (“Skylight Hospitality LLP”), which was confirmed by this Court on 6 April 201813 dealt with a situation where a notice under Section 148 was issued in the name of a non- existent private limited company. The Court held that the defect in recording the name of a non-existent ... company in a notice under Section 148 was a procedural defect or mistake curable under Section 292B, since no prejudice was caused to the assessee. The Delhi High Court distinguished the decision in Spice Entertainment on the ground that in that case even the final assessment order