“section 148 notice”

ReassessmentSection 148Section 148432 judgments

The decision most relied on for section 148 notice is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on section 148 notice

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 section 148 notice

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 337/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2018-19

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

Ld.AR. It is not in dispute that the date of the order u/s 148A(d) is 07.04.2022 and that of the consequential section 148 notice is also dated post 31.03.2022. In the instant case the notice under section 148 was issued

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 336/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2015-16

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

Income Tax Officer, Ward-2(5), Visakhapatnam vs. Duvvuru Rekha Reddy, Kurmannapalem

In the result, the cross objection filed by the assessee is allowed

ITA 450/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2017-18) Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam -530046 Andhra Pradesh [Pan:Afdpr3780C] सी.ओ सं. / C.O. No. 17/Viz/2024 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)] Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam - 530046 Andhra Pradesh [Pan:Afdpr3780C]

Section 10(38)Section 147Section 148Section 68

held that the benefit of new provisions shall be made available even in respect of the proceedings relating to past assessment years, provided section 148 notice has been issued on or after 1st April, 2021. We are in complete agreement with the view taken by the various High Courts ... Therefore, we propose to modify the judgments and orders passed by the respective High Courts as under: (i) The respective impugned section 148 notices issued to the respective assessees shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance

Celestial Vision Limited, Bvi vs. Assisstant Commissioner of Income Tax Int Tax Circle 2(1)(1), Mumbai

Appeal is allowed for statistical purposes

ITA 1625/MUM/2025[2022-23]Status: DisposedITAT Mumbai24 Sept 2025AY 2022-23

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.1625/Mum/2025 (निर्धारण वर्ा/Assessment Year: 2022-23) Celestial Vision V/S. Assistant Commissioner Of Limited बिधम Income Tax Circle 2(1)(1) Po Box No. 146, Road 604, Kautilya Bhawan, G Block, Town, Tortola, British Bandra Kurla Complex, Bandra Virgin Islands (East)400051. 111000. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Aaicc1160A Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee By: Shri. Vipul J. Shah-Adv. रधजस्व की ओर से /Revenue By: Shri Krishna Kumar Sr Dr सुिवधई की िधरीख / Date Of Hearing 05.08.2025 घोर्णध की िधरीख/Date Of Pronouncement 24.09.2025

For Appellant: Shri. Vipul J. Shah-AdvFor Respondent: Shri Krishna Kumar SR DR

Section 115ASection 144C(5)Section 44BSection 9(1)(vi)

Assessee are addressed in the clause 148A(d) order and there is no room for de novo "objection" post the issuance of section 148 notice. In the current scheme of section 148A, the order under clause 148A(d) cannot be passed without prior approval of the mentioned authority. There

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

ITA 2006/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

Therefore, TOLA continues to apply to the Income Tax Act even after 1 April 2021; and h. Ashish Agarwal (supra) treated Section 148 notices issued by the Revenue between 1 April 2021 and 30 June 2021 as show-cause notices in terms of Section 148A(b). Thereafter, the Revenue issued ... notices under Section 148 of the new regime between July and August 2022. Invalidation of the Section 148 notices issued under the new regime on the ground that they were issued beyond the time limit specified under the Income Tax Act read with TOLA will completely frustrate the judicial exercise

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

ITA 2005/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

Sanjay Kumar Bhutra, Kolkata vs. ITO, Ward 44(2), Kolkata

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

ITA 261/KOL/2025[2013-14]Status: DisposedITAT Kolkata18 Sept 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Sanjay Kumar Bhutra………...……………………….……….……….……Appellant Geeta Katra, 1, Mullick St., 1St Floor, Burrabazar, Kol- 7.. [Pan: Ahspb7216J] Vs. Ito, Ward-44(2), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri S. K. Pransukha, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : September 18, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 148Section 148ASection 149Section 250Section 3(1)

Therefore, TOLA continues to apply to the Income Tax Act even after 1 April 2021; and h. Ashish Agarwal (supra) treated Section 148 notices issued by the Revenue between 1 April 2021 and 30 June 2021 as show- cause notices in terms of Section 148A(b). Thereafter, the Revenue issued ... notices under Section 148 of the new regime between July and August 2022. Invalidation of the Section 148 notices issued under the new regime on the ground that they were issued beyond the time limit specified under the Income Tax Act read with TOLA will completely frustrate the judicial exercise

Deveshi Sharma, Delhi vs. Income Tax Officer, Ward 34(1), Delhi

In the result the appeal of the assessee is allowed

ITA 1446/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: the NFAC who vide order dated 10-02-2025 dismissed the appeal. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

Section 139(1)Section 147Section 148Section 148ASection 149

legal fiction in Ashish Agarwal (Supra) was that it stopped the clock of limitation with effect from the date of issuance of section 148 notices under the old regime {Which is also the date of issuance of the deemed notices}. As discussed in the preceding segment of the judgment

M/S Kaladhar Impex & Traders Pvt. Ltd, Delhi vs. Income Tax Officer Ward-14(1), Delhi

In the result the appeal of the assessee is allowed

ITA 1436/DEL/2025[2014-2015]Status: DisposedITAT Delhi17 Sept 2025AY 2014-2015

Bench: the Hon'ble High Court in W. P. ( C) N0. 9251 of 2021, and court was pleased to quash the notice vide order dated 15-12-202. The AO completed the assessment by making the additions.4. Aggrieved the order of the AO the assessee preferred the appeal before the NFAC who vide order dated 13-01-2025 dismissed the appeal. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

Section 143(1)Section 147Section 148Section 148ASection 149

Rishi Anand, Kolkata vs. I.T.O., Ward - 33(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1407/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Rishi Anand Income Tax Officer 1A Da-9, Salt Lake City Sector- Ward 33(2) 1, Kolkata-700064 Income Tax Office, 10B, Vs. West Bengal Middleton Road, Kolkata-700071 (Appellant) (Respondent) Pan No. Acepa5454G Assessee By : Shri Abhishak Bansal, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 15.09.2025

For Appellant: Shri Abhishak Bansal, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 148A

relevant part is extracted below: - Rishi Anand; A.Y. 2018-19 “15.1 The respondent/assessee became aware of the Section 148 notice being issued after it received the notice dated 12.06.2015 under Section 142(1) of the Act. The fact that the respondent/assessee had filed an ROI on 04.12.2015 is not disputed ... obliged to issue a notice under Section 143(2) of the Act because it was not filed within the timeframe given in the Section 148 notice is untenable in law, since the ROI, which was belated, was considered by the AO while carrying out the assessment.” 07. Consequently, we quash

Income Tax Officer, Ward 3(1), Hyderabad vs. Stypack Private Limited, Hyderabad

In the result, the appeal of the revenue is dismissed, while the cross-objection of the assessee company is allowed in terms of our aforesaid observations

ITA 997/HYD/2024[2018-19]Status: DisposedITAT Hyderabad12 Sept 2025AY 2018-19

Bench: Us:

Section 132Section 147Section 148Section 148ASection 68

held that the benefit of new provisions shall be made available even in respect of the proceedings relating to past assessment years, provided section 148 notice has been issued on or after 1st April, 2021. We are in complete agreement with the view taken by the various High Courts ... judgments and orders passed by the respective High Courts as under: 20 ITA No.997/Viz/2024 & CO No.27/Hyd/2024 Stypack Private Limited (i) The respective impugned section 148 notices issued to the respective assessees shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance

Nanjundaiah Chandraiah, Bengaluru vs. Income Tax Officer, Ward-3(3)(1), Bengaluru

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

ITA 966/BANG/2025[2015-16]Status: DisposedITAT Bangalore11 Sept 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. Ito, No.343-D 17Th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India Pan : Acypc 8455 B Appellant Respondent Assessee By : Ms. Sakshi Deshpande & Shri. V. Srinivasan, Ca Revenue By : Shri. Subramanian B, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 03.09.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Ms. Sakshi Deshpande and Shri. V. Srinivasan, CAFor Respondent: Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore

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

Radhakishan Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

Income Tax, Circle 4(1)(1). Ahmedabad23. 97. The solitary question which arose for consideration in the aforesaid matter was whether the Section 148 notice was rendered invalid on the ground of having been issued by the JAO. In a judgment penned by the leamed Chief Justice of that High

Radhakishna Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

Sanskriti Build-Dev Private Limited, Jaipur vs. ITO WD 6(2), Jaipur

18. In view of the above findings, this appeal filed by the assessee deserves to be allowed

ITA 417/JPR/2025[2014-15]Status: DisposedITAT Jaipur10 Sept 2025AY 2014-15

Bench: Learned Cit(A), While Challenging Assessment Order Dated 29.05.2023, Relating To The Assessment Year 2014-15. Said Appeal Has Been Dismissed Vide Impugned Order Dated 29.01.2025, Passed By Learned Cit(A), National Faceless Appeal Centre, Delhi, Whereby Confirming The Addition Made By The Assessing Officer.

For Appellant: Shri Rakesh Kumar, C.AFor Respondent: Mrs. Anita Rinesh, JCIT

Section 139Section 147Section 148Section 148A

legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation with effect from the date of issuance of Section 148 notices under the old regime [which is also the date of issuance of the deemed notices] As discussed in the preceding segments of this judgment

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2038/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 115BSection 12ASection 139(1)Section 143(3)Section 144Section 147Section 148Section 148ASection 2Section 249(4)

legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation with effect from the date of issuance of Section 148 notices under the old regime [which is also the date of issuance of the deemed notices]. As discussed in the preceding segments of this judgment

Narasimha Rao Jammigumpula, Guntur vs. Income Tax Officer, Narasaraopet

In the result, appeal of the assessee is allowed

ITA 331/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2015-16

Bench: the Ld. CIT(A).

Section 142(1)Section 147Section 148Section 148ASection 149(1)Section 151ASection 69A

Income Tax Officer, Infinity Towers, Sankarmatham Road vs. Ammaji Chennupati, Rajeevnagar, Kurmannapalem

In the result, the appeal of the revenue is dismissed, while the additional ground of cross-objection of the assessee is allowed in terms of our aforesaid observations

ITA 441/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2017-18

Bench: Us:

Section 10(38)Section 147Section 148Section 148ASection 69

Pooja Goel, Delhi vs. Income Tax Officer, Ward 35(1), Delhi

ITA 2204/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

Section 143(2)Section 147Section 148

address, the respondent/assessee could have not adhered to the timeline provided in the said notice. 5 15.1 The respondent/assessee became aware of the Section 148 notice being issued after it received the notice dated 12.06.2015 under Section 142(1) of the Act. The fact that the respondent/assessee had filed ... obliged to issue a notice under Section 143(2) of the Act because it was not filed within the timeframe given in the Section 148 notice is untenable in law, since the ROI, which was belated, was considered by the AO while carrying out the assessment. 15.2 The absence

ITO-34.2.1, Mumbai vs. Mangal Suresh Karkhanis, Mumbai

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

ITA 486/MUM/2025[2016]Status: DisposedITAT Mumbai04 Sept 2025

Section 147Section 148Section 148ASection 151

legal fiction in Ashish Agarwal (supra)was that it stopped the clock of limitation with effect from the date of issuance of Section 148 notices under the old regime I which is also the date of issuance of the deemed notices]. As discussed in the preceding segments of this judgment