“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

Yadiki Pacs, Anantapur vs. Income Tax Officer, Ward-1, Anantapur

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

ITA 926/HYD/2025[AY 2019-20]Status: DisposedITAT Hyderabad09 Jan 2026

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

Section 119(2)(b)Section 139Section 147Section 148Section 148ASection 234ASection 80ASection 80P

remained unexplained. Accordingly, after following the procedure prescribed under Section 148A, an order under Section 148A(d) was passed on 28.03.2023, and thereafter, notice under Section 148 was issued to the assessee on the same date for the relevant assessment year, with the prior approval of the competent authority ... appreciating the nature of its activities. The assessee also challenged the validity of the reopening under Section 147 on the ground that the notice under Section 148 was issued by the jurisdictional Assessing Officer in violation of the faceless reassessment scheme prescribed under Section 144B r.w.s. 151A

Thilak Babu Boppana, Chittor vs. Income Tax Officer, Ward-1(1), Tirupati

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1628/HYD/2025[2020-21]Status: DisposedITAT Hyderabad09 Jan 2026AY 2020-21

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

For Appellant: Shri M.M. Shabid SameerFor Respondent: Shri K. Vinoth Kannan, Sr

Section 144Section 147Section 148Section 148A

dated 11/01/2024. Thereafter, the Jurisdictional Assessing Officer (JAO) passed an order under section 148A(d) of the Act, dated 24/02/2024. Notice under section 148 of the Act was issued by the JAO. However, the assessee failed to furnish the return of income in compliance to the notice issued under section ... High Court in its aforesaid order had held that after the formulation of the "e- Assessment of Income Escaping Assessment Scheme, 2022", the notice under Section 148 of the Act can only be issued by the FAO and 9 Tilak Babu Boppana

Mumtaz Ali Mohd, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

ITA 1260/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आ.अपी.सं /Ita No.1260/Hyd/2024 (िनधा"रण वष"/Assessment Year:2014-15) Mumtaz Ali Mohd, Vs. Income Tax Officer, Hyderabad. Ward-8(1), Pan: Abppm6593E Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By: Shri K. Vonoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 09/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 09/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 12/05/2023 For The Assessment Year (Ay) 2014-15. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri K. Vonoth Kannan

Section 147Section 148Section 148ASection 68

made cash deposits of Rs.2.93 crores (approx.), but had not filed his return of income, initiated proceedings under section 147 of the Act. Notice under section 148 of the Act, dated 30/07/2022 was issued by the AO. In compliance, the assessee had filed his return of income

Kalpana Nitin Shah, Mumbai vs. Income Tax Officer 19(2)(2), Mumbai

ITA 7012/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Jan 2026AY 2011-12

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Harshad M. Karnik, Sr. DR

Section 143(3)Section 148Section 151Section 194Section 271(1)(c)

That on the facts and in the circumstances of the case and in law, the entire reassessment proceedings initiated by issuance of notice under Section 148 dated 28/03/2018 are void ab initio as the said notice was issued without obtaining the mandatory prior satisfaction and approval from the Principal Chief ... account of sale of property, the case of assessee was re-opened under section 148 of the Act. Assessee furnished response to notice under section 148 and had declared a total income of Rs. 18,70,760/-, which includes Short Term Capital Gain (STCG

Devi Manubhai Shah, Mumbai vs. ITO - Circle 32(1), Mumbai

ITA 7005/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Annavaran Kosuri

Section 143(1)Section 143(3)Section 147Section 54F

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 7 Assessment Year 2012-2013 formed ... 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. 17. We have approached

DCIT(CC)-8(3), Mumbai vs. Santosh Vimlesh Mehta, Mumbai

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

ITA 3725/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2012-13 Dcit(Cc)-8(3) Santosh Vimlesh Mehta Room No. 661 6Th Floor, Aaykar 10, Mumbadevi Road, Vs. Bhavan, Maharshi Karve Road, Mumbadevi, Mumbai-400002 Mumbai-400020 Mumbai Pan No. Abhpm 0883 H Appellant Respondent

For Appellant: Mr. Devendra JainFor Respondent: Mr. Virabhadra Mahajan, SR-DR

Section 10(38)Section 69A

escaped assessment and accordingly issued notice under section escaped assessment and accordingly issued notice under section escaped assessment and accordingly issued notice under section 148 of the Act on 28.03.2019. In response, the assessee filed a 148 of the Act on 28.03.2019. In response, the assessee filed a 148

Shri Deepak Devidas Sajnani, Uae vs. The Income Tax Officer Int. Tax Ward 4(2)(1), Mumbai

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

ITA 1761/MUM/2025[2015-16]Status: DisposedITAT Mumbai09 Jan 2026AY 2015-16

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailshri Deepak Devidas Sajnani, Shop No.1 & 2, Jaffer Ali Building, Juma Masjid Road, P.O. Box No.6125, Bur Dubai, Uae - 999999 ............... Appellant Pan : Bocps6337H V/S The Income Tax Officer (International ……………… Respondent Taxation), Ward – 4(2)(1), Mumbai - 400051

For Appellant: Shri Tarun Mittal (Virtually Present)For Respondent: Shri Krishna Kumar, Sr.DR

Section 144Section 144C(1)Section 144C(5)Section 147Section 148Section 148ASection 69

respond to the said notice. Accordingly, the AO, after passing the order 3 under section 148A(d) of the Act, issued notice under section 148 of the Act on 25.04.2023 and initiated proceedings under section 147 of the Act on the basis that investment in the immovable property

Sanjeev Kumar Aggarwal, New Delhi vs. DCIT, Circle-52(1), Civic Centre, Delhi

The appeal of the assessee is allowed

ITA 6208/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri Amitabh Shuklasanjeev Kumar Aggarwal, Vs. Dcit, Circle 52(1), C/O M/S Raj Kumar & Civic Centre, Associates, New Delhi L-7A (Lgf), South Extension, Part-Ii, New Delhi – 110 049 (Appellant) (Respondent)

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. Jitender Singh, CIT(DR)

Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 3

TOLA overrides Section 149 of the Income Tax Act only to the extent of relaxing the time limit for issuance of reassessment notice under section 148.” 3.2 Ld. Counsel for the assessee also filed the copies of judgement of the Hon’ble Delhi High Court in the case of Sarthak

Nimus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5015/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

information gathered during the investigation, the case of the assessee was selected for scrutiny under section 147 of the Act and consequently, a notice under section 148 of the Act was issued on 30.03.2024, requiring them to file their return of income for the relevant assessment year. Various notices ... 24th December, 2014 and Rs. 5,00,000/- on 19th January, 2015. For these years also, after receiving notice under section 148 of the Act dated 30.03.2024, the assessee did not file the return but has filed responses to the notices issued as mentioned in para 4 in tabulation Form

Nimbus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5014/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

Numbus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5013/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

Rakesh Divedi, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

In the result, appeal of the Assessee is allowed

ITA 3290/DEL/2025[2009-10]Status: DisposedITAT Delhi09 Jan 2026AY 2009-10

Bench: Shri Sudhir Kumar & Shri Manish Agarwalrakesh Divedi, Income Tax Officer, 87, Triveni Apartments, Ward-43(6), Delhi. Pitampura, New Delhi - Vs. 110034. Pan-Apcpd9179A (Appellant) (Respondent) Shri Pranshu Singhal, Ca Assessee By & Ms. Mansi Jain, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 30/10/2025 Date Of Pronouncement 09/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘Ld. Cit(A)’ In Short) Dated 07.03.2025 In Appeal No.40/10204/2018-19 Arising Out Of The Order Passed By The Income Tax Officer, Ward-40(3) U/S 143(3) Of The Act (‘The Act’ For Short) Dated 20.12.2016 For Assessment Year 2009-10. 2. Brief Facts Of The Case Are That Assessee Is An Individual & Proprietor Of M/S Triambkay Gauri Impex. The Information Was Received By The Ao From Investigation Wing That There Were Cash Deposits In The Bank Account Of The Assesse With Icici Bank, However, Income Of The Assessee & Gross Receipt Has Not Rakesh Divedi Vs. Income Tax Officer Commensurate With The Cash So Deposited, Therefore, After Recording The Reason U/S 147, Notice U/S 148 Was Issued On 31.03.2016 After Obtaining Statutory Approval From The Pcit. Thereafter, Assessment Was Completed Vide Order Dated 20.12.2016 Wherein Total Addition Of Rs. 5,20,88,345/- Was Made U/S 68 Of The Act For Cash Deposited In The Bank Accounts By Holding The Same As Unexplained Cash Credits. 3. Against The Said Order, Assessee Has Filed An Appeal Before Ld. Cit(A) Who Vide Impugned Order Has Partly Allowed The Appeal Of The Assessee & Directed The Ao To Make Addition Of Peak Credit Of The Total Deposits In The Bank Accounts.

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

satisfied. Tax is satisfied on the reasons recorded by the AO that it is a fit case for the issue of notice under section 148 of the Income Tax Act, 1961. 11. From the perusal of the approval granted by ld. PCIT as observed in column No.12 of the Performa ... impugned order held that where Joint 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] Search

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

Anuj Buildcon P. Ltd. and M/s. MKR Trading P. Ltd. respectively totaling to Rs. 64,00,000/- during Financial Year 2014-15. Accordingly, notice under section 148 of the Act was issued in this case on 30.06.2021. In compliance to the judgment dated 04.05.2021 of the Hon'ble Supreme Court ... outset, Ld. AR has referred page No. 1 of the paper book filed before us containing the table for calculation of time barred notice under section 148 of the Act. It was argued that the case is covered by the judgment of Hon'ble Supreme court of India in Union

DCIT, Vikash Bhawan vs. Rajan Kumar, Delhi

In the result, the Revenue’s appeal is dismissed

ITA 136/DEL/2025[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Mahavir Singh & Shri Amitabh Shukladcit, Vs. Rajan Kumar Room No. 218, 2Nd Floor, 31, Vijay Block, D-Block, Vikas Bhawan, Laxmi Nagar, New Delhi Delhi (Pan: Caapk8381E) (Appellant) (Respondent)

For Appellant: Sh. Mukesh Jain, CA & Sh. Samyak Jain, AdvFor Respondent: Sh. Jitender Singh, CIT(DR)

Section 144BSection 147Section 148Section 148ASection 149

with TOLA will be available to the Revenue to complete the remaining proceedings in furtherance of the deemed notices, including issuance of reassessment notices under Section 148 of the new regime. The surviving or balance time limit can be calculated by computing the number of days between the date ... take a decision under Section 149A(d) based on the available material and the reply of the assessee; and (iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was required to complete these procedures within

Assistat Commissioner of Income Tax, New Delhi vs. Brij Bhushan Gupta, Delhi

In the result, the cross objections for AY 2013-14 filed by the assessee is

ITA 5899/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

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

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3

more for that year. In this regard, he brought to our attention to section 149(1) which read as under :- "149. (1) No notice under section 148 shall be issued for the relevant assessment year,- (a) if three years have elapsed from the end of the relevant assessment year, unless ... which has escaped assessment amounts to or is likely to amount to fifty lakh rupees or more for that year: Provided that no notice under section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 1st day of April

Assistant Commissioner of Income Tax, Delhi vs. Brij Bhushan Gupta, Delhi

In the result, the cross objections for AY 2013-14 filed by the assessee is

ITA 5891/DEL/2024[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

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

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3

Assisstant Commissioner of Income Tax, Jhandewalan Extn vs. Om Prakash Arora, Connaught Place

In the result, appeal of the Revenue vide ITA No

ITA 5031/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

Section 139(1)Section 143(3)Section 147Section 148Section 151

case and in law, the CIT(A) erred in upholding the initiation of reassessment proceedings as valid without appreciating that the notice under section 148 of the Act was issued by Additional Commissioner of Income-tax, Special Range-18, Delhi without having valid jurisdiction. 1.2 That on the facts ... initiation of reassessment proceedings as valid without appreciating that same was initiated without obtaining valid sanction under section 151 prior to issue of notice under section 148 of the Act. 1.4. That on the facts and circumstances of the case and in law, the CIT(A) erred in upholding

Assisstant Commissioner of Income Tax, Jhandewalan Extn vs. Om Prakash Arora, Connaught Place

In the result, appeal of the Revenue vide ITA No

ITA 5029/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Section 139(1)Section 143(3)Section 147Section 148Section 151

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, the appeals of the revenue in ITA No

ITA 2954/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (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 recomputation in consequence of or to give ... notice for reassessment under section 148 (c) if as on the date the assessment under section 153A or section 153C was passed, a notice under section 148 could have been issued as per the law then in force, then fresh proceedings for reassessment of such income not arising from

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT Central Circle-18, Delhi

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A