“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

Amit Suresh Agrawal, Satara vs. ITO Ward-2, Satara

In the result, appeal of the assessee is partly allowed

ITA 2225/PUN/2025[2016-17]Status: DisposedITAT Pune30 Oct 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149(1)(b)Section 151Section 151ASection 153ASection 153CSection 250Section 271(1)(c)Section 68

therefore liable to be quashed. 2. The sanction under Section 151 of the Income Tax Act required for issuing the notice under Section 148 has been obtained from an Authority lacking jurisdiction to grant such approval, thereby rendering the entire reassessment proceedings null and void. 3. The Assessing Officer ... Assessment Year. Section 149 & 151 are reproduced here as under : ―Section – 149 : 6 [Time limit for notice. ITA No.2225/PUN/2025 [A] 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

Gopa Ghosh Chanda, Cooch Behar, Dinhata vs. ITO Ward-2(1), Cooch Behar

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

ITA 885/KOL/2025[2013-14]Status: DisposedITAT Kolkata30 Oct 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 885/Kol/2025 Assessment Year: 2013-2014 Gopa Ghosh Chanda,………………………….……Appellant C/O. Kaushik Chanda, Madan Mohan Para, Dinhata, Coochbehar-736135, W.B. [Pan:Ayppg9182N] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-2(1), Coochbehar

Section 115BSection 142(1)Section 147Section 148Section 69A

filed the return for the impugned assessment year 2014-15. Hence, the case was reopened under section 147 by issue of a notice under section 148 of the Income Tax Act. Since there was no response for the notice issued under section 148 and no return was filed

M/S. Safal Commodeal Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

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

ITA 732/KOL/2025[2016-17]Status: DisposedITAT Kolkata30 Oct 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 732/Kol/2025 Assessment Year: 2016-2017 Safal Commodeal Private Limited,……..……Appellant 3, Saklat Place, Kolkata-700012 [Pan:Aancs8815K] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, 7Th Floor, Kolkata-700069 Appearances By: Shri Abhishek Bansal, Fca, Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

Section 142(1)Section 148Section 148ASection 151

income electronically on 31.03.2017 1 M/s. Safal Commodeal Private Limited declaring total income of Rs.1,22,880/- for the assessment year 2016-17. Notice under section 148 of the Income Tax Act, 1961 was issued to the assessee on 04.05.2021 after obtaining prior approval of the Competent Authority vide dated ... case of assessment for AY 2016-17. Hence the ld. JAO found the case to be a fit one for issuing notice under section 148 of the Act, which was issued on 31.07.2022. Accordingly, a notice under section 148 of the Act was issued along with a copy of order

Melco Sales Private Limited, Mumbai (Maharashtra) vs. Income Tax Officer, Ward - 9(1), Kolkata, Kolkata (West Bengal)

In the result, the appeal is allowed for statistical purposes

ITA 1604/KOL/2025[2009-10]Status: DisposedITAT Kolkata30 Oct 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234BSection 250Section 68

modify any ground of appeal.” 3. Brief facts of the case are that the assessment of the assessee was reopened by issuing notice under section 148 of the Act as information had been received from credible sources regarding cash deposited in a number of dubious accounts. These concerns were found

Sandhya Saha, Diamond Harbour vs. ITO, Ward 25(1), Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1354/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Oct 2025AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 1353 & 1354/Kol/2025 Assessment Year: 2013-2014 & 2014-2015 Sandhya Saha,……………………….……….……Appellant Vill. Kalpukurpara, P.O. Diamond Harbour, Dist. South 24-Parganas-743331, W.B. [Pan:Blwps3364M] -Vs.- Income Tax Officer,……………………………..Respondent Ward-25(1), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances By: Shri A.B. Maitra, Advocate, Appeared On Behalf Of The Assessee Shri Mrinmay Basak, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 14, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

Section 142(1)Section 147Section 148Section 234B

materials available on records, the said amounts of Rs.20,99,414/- and Rs.16,42,003/- were required to be brought under tax net. Notice under section 148 of the I.T. Act was issued and after taking the necessary approval from the competent authority and recording the reason to believe that ... issued along with questionnaire. The assessee filed her reply on 27.01.2022 and raised objection on issue the notice under section 148 and reopening the assessment under section 147 of the I.T. Act. On perusal of the records, it was revealed that the assessee has made cash deposit in her bank

Sandhya Saha, Diamond Harbour vs. ITO, Ward 25(1), Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1353/KOL/2025[2013-2014]Status: DisposedITAT Kolkata30 Oct 2025AY 2013-2014

Section 142(1)Section 147Section 148Section 234B

Ranjit Kumar Modi, Kolkata vs. I.T.O., Ward - 44(2), Kolkata

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

ITA 1753/KOL/2024[2013-2014]Status: DisposedITAT Kolkata30 Oct 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1753/Kol/2024 Assessment Year: 2013-2014 Ranjit Kumar Modi,………………………....……Appellant Room No. 419, 4Th Floor, 39, Kali Krishna Tagore Street, Burra Bazar, Kolkata-700007 [Pan:Ajkpm9611Q] -Vs.- Income Tax Officer,……………………………..Respondent Ward-44(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Bishnu Kant Agarwal, C.A, Appeared On Behalf Of The Assessee Shri Mrinmay Basak, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 13, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

Section 10(38)Section 142(1)Section 143(3)Section 148Section 68Section 69C

income declared in original return of income, total income taken at Rs.4,74,110/- against return of income filed in response to notice under section 148 of the Income Tax Act. From the record, it is seen that the assessee purchased share of Rs.2,50,726/- on 20.01.2011 and sold

Smt. Sobha Rani, Delhi vs. The Income Tax Officer Ward 35(1), Delhi

In the result the appeal of the assessee is allowed

ITA 5429/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Bleasstt. Year : 2017-18

For Appellant: Shri Yudhistet Mehtani, CA &For Respondent: Shri Manoj Kumar, Sr. DR

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

Date of order u/s 148A(d) and notice u/s 148 26.07.2022 vii) Last permissible date as per ‘surviving time’ 07.06.2022 Since the fresh notice under section 148 was issued only on 26.07.2022 i.e., beyond the surviving period, the same is time-barred and therefore invalid order passed deserves

Kajal Batra, Delhi vs. ACIT, Circle-52(1), Delhi

In the result, the appeal of the assessee stands dismissed as above

ITA 2419/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 151Section 68Section 69A

circumstance of the case and record available along with submission of the assessee. It is found that the assessing officer as issued notice under section 148 on 31.12.2019 directing assessee to submit return of income. However, it is found that the assessee has not filed any return of income ... response to the notice under section 148 of the IT Act. 10.3 Further, it is found that the assessing officer noted at page 4 of the assessment order that the independent enquiries were made, the reasons for 4 Kajal Batra recorded, the case was put up for sanction before

Atul Vrajlal Karia, Rajkot vs. Ac / Dc (Int.Txn), Rajkot

In the result, appeal filed by the assessee is allowed in above terms

ITA 133/RJT/2025[2012-13]Status: DisposedITAT Rajkot29 Oct 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.133/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2012-13 Atul Vrajlal Karia Ac/Dc (Int. Txn), बनाम C/O. D.S. Karia & Co. Ca, 203, Rajkot Cosmo Complex, Mahila College Vs. Chowk, Kalawad Road, Rajkot Pan : Adwpk6568J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 127Section 147Section 148Section 151Section 153CSection 250Section 282Section 69

matter and these are legal ground as to the validity of reopening of assessment u/s 147 the I.T. Act, 1961 and pertaining to notice under section 148 of the Act, pertaining to transfer of cases, under section 127, approval u/s 151 of the Act etc. These legal grounds

Sathyanarayana Saka, Someswaram vs. Assessing Officer, Kakinada

In the result, appeal of the assessee in ITA No

ITA 488/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2015-16

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 131Section 139Section 147Section 148Section 69A

escaped assessment on account of unexplained source for cash deposits into bank account maintained with ICICI Bank, Ramachandrapuram and accordingly, notice under Section 148 of the Act, dated 31-03-2021 was issued and served upon the assessee. In response, the assessee filed his return of income on 29.04.2021 declaring

Sathyanarayana Saka, Someswaram vs. Assessing Officer, Kakinada

In the result, appeal of the assessee in ITA No

ITA 487/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 131Section 139Section 147Section 148Section 69A

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

ITA 482/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2016-17

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

Section 142(1)Section 147Section 148

information available with the department, shows that the assessee has huge cash deposits in his bank account maintained with IDBI Bank, Kakinada. Accordingly, notice under Section 148 of the Act, dated 31-03-2021 was issued and duly served on the assessee. However, neither the assessee has filed return

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

ITA 481/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2014-15

Section 142(1)Section 147Section 148

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

ITA 480/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2013-14

Section 142(1)Section 147Section 148

Padarthi Venkata Sivanagendra Prasada, Guntur vs. Income Tax Officer, Ward-1, Tenali

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

ITA 457/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble

Section 139(1)Section 147oSection 148Section 148A

saving account and has not filed return of income as such income chargeable to tax has escaped assessment. Initially notice under section 148 of the Act was issued under un-amended provisions of the Act on 09.04.2021. Consequent to the directions of the CBDT vide Instruction 1/2022 dated 11.05.2022, notice ... which is barred by limitation in accordance with the provisions of section 149(1)(b) of the Act, Ld.AR submitted that notice under section 148 of the Act was issued on 19.07.2022 beyond the prescribed time limit of three years and therefore order passed in consequent to such invalid notice

Sarojben Natvarbhai Patel, Chhotaudepur vs. The ITO, Ward-3(1)(4), Vadodara

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

ITA 375/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR

Section 144BSection 148Section 148ASection 149Section 234ASection 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 271F

sraey aieita after, stenerate =radte “pb, senarare | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL

Siddharth Raikumar Nahar, Pune vs. DCIT, Cir-5, Pune

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 2062/PUN/2025[2017-18]Status: DisposedITAT Pune29 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2062/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Bharat Andhale

Section 147Section 148Section 148ASection 151Section 69A

Various grounds have been raised but one of the primary grounds for challenging the notice under section 148A(d) and the notice under section 148 of the Act both dated 7th April 2022 is that order as well as the notice both mention the authority that has granted approval ... held as under : Quote. “9. A perusal of Section 151(i) would show that, the specified authority for the purpose of issuing notice under Section 148 within a period of three years from the end of the relevant assessment year is, the Principal Commissioner or Principal Director or Commissioner

Satish Vishnu Thombare, Income Tax Officer, Ward-1, Ahmednagar vs. Varsha Prafulla Zende, Ahmednagar

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 132(1)Section 147Section 148Section 151Section 68

course of the proceedings though the reasons for such issue were not included in the notice, however, if after issuing a notice under section 148, the AO accepted the contention of the assessee and holds that the income about which he has initially formed a reason to believe had escaped ... escaped assessment within the meaning of section 147. In these circumstances, the petition shall have to be allowed by setting aside the notice under section 148." Thus the Hon'ble Court held that the principle of law is well-settled that the question as to whether there was reason

Guru Prasad Sanghi, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

ITA 1346/HYD/2025[2016-17]Status: DisposedITAT Hyderabad29 Oct 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1346/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Guru Prasad Sanghi, Vs. Income Tax Officer, Hyderabad. Ward-8(1), Hyderabad. Pan: Agqps1700F

For Appellant: Sri S K Gupta, AdvocateFor Respondent: Sri Gurpreet Singh, Sr. AR

Section 143(3)Section 147Section 148Section 148ASection 69A

Tribunal.” 2. Succinctly stated, the AO initiated proceedings in the case of the assessee under section 147 of the Act. Thereafter, notice under section 148 of the Act, dated 28/07/2022 was issued by the AO. 3. The AO vide order passed under section 147 r.w.s 144 r.w.s 144B