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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

The New India Assurance Co. Ltd, Mumbai vs. Assistant Commissioner of Income Tax, Income Tax Officer, NFAC, Mumbai

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

ITA 2623/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

Section 115JSection 143(3)Section 147Section 148

return of income filed on 24/03/2011 declaring\nloss of INR.6,74,35,12,097/- may be treated as filed in response\nto the notice under Section 148 of the Act. The Assessee was\nprovided a copy of reasons recorded for reopening the\nassessment and the same read as under

The New India Assurance Co Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

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

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle-3(2)(2), Mumbai

ITA 2621/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle-3(2)(2), Mumbai

Year Objection No

ITA 2620/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Nov 2025AY 2016-17
For Appellant: Shri Faroog IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle-3(2)(2), Mumbai

Year Objection No

ITA 2619/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2025AY 2015-16
For Appellant: Shri Faroog IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle -3(2)(2), Mumbai

ITA 2618/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Nov 2025AY 2013-14
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle -3(2)(2), Mumbai

ITA 2617/MUM/2024[2010-11]Status: DisposedITAT Mumbai21 Nov 2025AY 2010-11
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

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

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section 148 of the Act was issued to the Assessee on 30/03/2017 which was served on the Assessee on 31/03/2017. In response the Assessee vide letter ... return of income filed on 24/03/2011 declaring loss of INR.6,74,35,12,097/- may be treated as filed in response to the notice under Section 148 of the Act. The Assessee was provided a copy of reasons recorded for reopening the assessment and the same read as under

Assistant Commissioner of Income-Tax, Delhi vs. Logic Control Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

which the assessee informed the Assessing Officer that the return originally filed should be treated as the return filed pursuant to the notice under section 148 of the Act. 13. In DIT v. Society for Worldwide Interbank Financial Telecommunications [2010] 323 ITR 249 (Delhi), this court invalidated a reassessment proceeding ... escaped liability, shall serve notice specifying particulars of such claim. In view of the above, after receipt of return in response to notice under section 148, it shall be mandatory for the Assessing Officer to serve a notice under sub-section (2) of Section 143 assigning reason therein . . .in absence

DCIT, Circle- 19(1), Delhi vs. Rakshit Buildcon Pvt. Ltd., Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4727/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 151

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 ... surviving time limit, as prescribed under the Income-tax Act read with TOLA, was available to the assessing officers to issue the reassessment notices under section 148 of the new regime. 112. Let us take the instance of a notice issued on 1 May 2021 under the old regime

Kross Limited, Adityapur vs. DCIT, Circle-1, Jamshedpur

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 98/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

allotment of ₹2,00,00,000/-, which was being carried forward from Financial Year 2011–12 relevant to Assessment Year 2012-13. A notice under Section 148 of the Act was issued, and the Assessing Officer completed the reassessment under Section 147 r.w.s. 144B of the Act on 30.03.2022, determining

Kross Limited, Adityapur vs. DCIT, Circle-1, Jamshedpur

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 97/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

allotment of ₹2,00,00,000/-, which was being carried forward from Financial Year 2011–12 relevant to Assessment Year 2012-13. A notice under Section 148 of the Act was issued, and the Assessing Officer completed the reassessment under Section 147 r.w.s. 144B of the Act on 30.03.2022, determining

Hiralal Agencies Pvt. Ltd., Ranchi vs. DCIT, Circle-1, Ranchi

Appeal of the assessee is allowed

ITA 288/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Nov 2025AY 2011-12

Bench: the Ld. CIT(A) where appeal of the assessee was dismissed sustaining the order of the AO.

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 151(1)

prior approval of the Principal Commissioner Hiralal Agencies Pvt. Ltd. of Income Tax (PCIT), Ranchi, under Section 151(1) of the Act, notice under Section 148 was issued on 11.08.2017 for reopening the completed assessment. During the reassessment proceedings, a certified copy of the reasons recorded for reopening was furnished ... sustaining the order of the AO. 4. Aggrieved, assessee has, inter alia, challenged the validity of the reassessment on the ground that the notice under Section 148 dated 11.08.2017 was issued beyond four years from the end of the relevant assessment year (A.Y. 2011–12), even though the original assessment

Sunil Madhyani, Durg vs. Deputy Commissioner of Income Tax, Circle -1(1), Bhilai

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

ITA 586/RPR/2025[2017-2018]Status: DisposedITAT Raipur20 Nov 2025AY 2017-2018

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.586/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sunil Madhyani Ward No.24, Behind Hotel Malwa Durg (C.G.)- 491 001 Pan: Apipm9839G

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 142(1)Section 144BSection 147Section 148Section 2(22)(e)

meaning of Section 147 of the Act. After obtaining prior approval from the Addl./Joint Commissioner of Income Tax, Range-1, Bhilai, notice under Section 148 of the Act was issued to the assessee on 28.03.2021. However, the assessee failed to file a return of income in response

Rupal Devang Naik, Na vs. Arivs.ITO, Ward-4, Navsari

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

ITA 1058/SRT/2024[2012-13]Status: DisposedITAT Surat20 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Buayananda Prusethaie Vardiet F./Ita No.1058/Srt/2024 Assessment Year: (2012-13)

Section 142(1)Section 144Section 147Section 148Section 250Section 48Section 50C

circumstances of the case, as well as the applicable law, the learned Assessing Officer has erred in reopening the assessment by issuing notice under section 148 of the Income Tax Act, 1961. ITA No.1058/SRT/2024/AY 2012-13 Rupal Devang Naik 2. On the facts and circumstances of the case as well

Kailash Chandra Patidar, Shajapur vs. Income Tax Officer, Shajapur

Appeal of the assessee is allowed for statistical

ITA 216/IND/2025[2010-2011]Status: DisposedITAT Indore20 Nov 2025AY 2010-2011

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 148Section 246ASection 249(3)Section 250Section 253

234B, & 234C. 5. Without prejudice to the above, The Learned CIT (Appeals) National Faceless Appeal Center (NFAC) has grossly erred to appreciate that notice under section 148 issued for the first time by A.O. on 30.03.2017 without any sanction from the higher authority which is arbitrary ... No.196 & 216/Ind/2025 7. Without prejudice to above, The Learned CIT (Appeals) National Faceless Appeal Center (NFAC) has grossly erred to appreciate that notice under section 148 for the referred year is issued for the first time by A.O. on 30.03.2017 however the same was not served to the appellant

Kailash Chandra Patidar, Shajapur vs. Income Tax Officer, Shajapur

Appeal of the assessee is allowed for statistical

ITA 196/IND/2025[2010-2011]Status: DisposedITAT Indore20 Nov 2025AY 2010-2011

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 148Section 246ASection 249(3)Section 250Section 253

234B, & 234C. 5. Without prejudice to the above, The Learned CIT (Appeals) National Faceless Appeal Center (NFAC) has grossly erred to appreciate that notice under section 148 issued for the first time by A.O. on 30.03.2017 without any sanction from the higher authority which is arbitrary ... No.196 & 216/Ind/2025 7. Without prejudice to above, The Learned CIT (Appeals) National Faceless Appeal Center (NFAC) has grossly erred to appreciate that notice under section 148 for the referred year is issued for the first time by A.O. on 30.03.2017 however the same was not served to the appellant

Shambhu Dayal Soni, Ramganj Bazar vs. Income Tax Officer Ward 2(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 921/JPR/2025[2017-18]Status: DisposedITAT Jaipur20 Nov 2025AY 2017-18
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 115BSection 147Section 148Section 148ASection 149(1)(b)Section 151(2)Section 69A

clear that the respondents have erred in not following the mandatory faceless procedure as prescribed in the scheme dated 29.03.2022. Since notices under Section 148 of the Act were not issued in a faceless manner, the entire further proceeding founded upon it and assessment orders stand vitiated. Thus, the impugned ... notices under Section 148 of the Act and all consequential assessment orders based thereupon are set aside. Liberty is reserved to the respondents to proceed against the petitioners in accordance with law." In view of the aforesaid findings, finally upheld by the Hon'ble Supreme Court, it is submitted that

Durga Prasad Sharma, Jaipur vs. I.T.O. Ward 1(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1038/JPR/2025[A.Y. 2018-19]Status: HeardITAT Jaipur20 Nov 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. Mehta, CAFor Respondent: Sh. Ghanshyam Meena, JCIT
Section 115BSection 148Section 2Section 69C

establish the nature and source of the transaction with credible, independent, and verifiable evidence. Moreover, the appellant's assertion that issuance of notice under section 148 without compliance with the provisions of section 148A renders the proceedings void is not acceptable. The notice was issued on 30.03.2022, during the transitional ... decide on the basis of material available on record, including reply of the assessee, whether or not it is fit case to issue notice under section 148 of Act. However, in Appellant’s case, no such legal procedure (as per amended provisions for reassessment) was followed

Lucknow Educational and Social Welfare Society, Lucknow vs. Assessment Unit, NFAC, Delhi

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

ITA 314/LKW/2025[2020-21]Status: FixedITAT Lucknow20 Nov 2025AY 2020-21

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Shri Brahma Prakash Singh, Vs. Principal Commissioner Of 94, Vaishali Enclave, Sector-9, Indira Income Tax-2, Lucknow Nagar, Lucknow Pan: Ajmps4451L (Appellant) (Respondent) Assessee By: Sh. Dharmendra Kumar, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit-2, Lucknow Passed Under Section 263 Of The Income Tax Act On 14.03.2018. The Grounds Of Appeal Are As Under: - “1. That Revision Proceeding Initiated U/S 263 Of Income-Tax Act, 1961 By Learned Pr. Cit-2. Lucknow Is Illegal & Without Jurisdiction. 2. That Since Assessment Order Passed By The Ao Was Not Erroneous In So Far As It Is Prejudicial To The Interests Of The Revenue, Hence Revision Order Passed By Ld. Pr. Cit-2, Lucknow Is Illegal & Without Jurisdiction. 3. That Ld.Ao Had Examined The Issue & After Being Satisfied By The Documentary Evidences & Explanations Furnished By Appellant, Passed Assessment Order, Hence Revision Order, Cancelling The Assessment Order Is Illegal & Without Jurisdiction. 4. That Where An Order Passed By Ao Is Subject To An Appeal That Had Been Filed, Then Commissioner Cannot Invoke Power Under Section 263 In Such Matters, Which Are Agitated In Such Appeal. Since Issue Under Appeal Before Commissioner (Appeals) & Revision Order Passed Under Section 263 Is Same, Hence, Revision Order Passed By Commissioner Is Illegal & Without Jurisdiction. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

For Appellant: Sh. Dharmendra Kumar, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 133(6)Section 148Section 263

savings bank accounts maintained with Punjab National Bank and the State Bank of India. Accordingly, a notice under section 148 of the Income Tax Act was issued to the assessee, in response to which the assessee filed a return showing a total income of Rs. 10,47,392/-. During