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“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

Totalenergies Marketing Services, France vs. Deputy Commissioner of Income-Tax, Mumbai

In the result, the assessee’s appeal is allowed

ITA 3405/MUM/2023[2020-21]Status: DisposedITAT Mumbai10 Feb 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 148ASection 151Section 151ASection 153Section 274Section 69A

notice under Section 148, and d. Section 148- to issue a reassessment notice. 80. In Ashish Agarwal (supra), this Court directed that Section 148 notices which were challenged before various High Courts "shall be deemed to have been issued under Section 148-A of the Income Tax Act as substituted ... assessing officer was required to obtain prior approval from the specified authority before issuing a show cause notice. When this Court deemed the Section 148 notices under the old regime as Section 148A(b) notices under the new regime, it impliedly waived the requirement of obtaining prior approval from

Dy. C.I.T. Cir-.2, Nagpur vs. Shri Govinddas Goverdhan Daga, Nagpur

ITA 517/NAG/2016[2012-13]Status: DisposedITAT Nagpur05 Feb 2025AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 147Section 148Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Asst.Commissioner of Income Tax, Bandra Kurla Complex Mumbai vs. Devang Ajit Javeri, Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 4498/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

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

Asst. Commissioner of Income Tax, Bandra Kurla Complex vs. Devang Ajit Jhaveri, Mumbai

In the result, appeal of the Revenue is dismissed on

ITA 4497/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14
Section 143(3)Section 147Section 153CSection 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

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

Devang Ajit Jhaveri, Mumbai vs. JCIT, Range 17(1), Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 3510/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

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

Devang Ajit Jhaveri, Mumbai vs. JCIT, Range 17(1), Mumbai

In the result, appeal of the Revenue is dismissed on

ITA 3509/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12
Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

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

M/S. Motherson Sumi Systems Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Jan 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

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 Tyagi Pipe Craft Pvt. Ltd also the date of issuance of the deemed notices]. As discussed in the preceding

Mrs. Neeta Gupta, New Delhi vs. ACIT, New Delhi

Appeals are allowed in above terms

ITA 6416/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Jan 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Dhiraj Kumar Jain, Sr. DR
Section 1Section 148Section 251(1)

learned Assessing Officer thereafter initiated section 148/147 reopening based on his scrutiny’s findings in A.Y. 2009-10. He accordingly issued section 148 notice dated 21.03.2013 i.e. beyond a period of four years from the end of the relevant assessment year. That being the clinching case and the learned Assessing

Mrs. Neeta Gupta, New Delhi vs. ITO, New Delhi

Appeals are allowed in above terms

ITA 2186/DEL/2016[2006-07]Status: DisposedITAT Delhi22 Jan 2025AY 2006-07

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Dhiraj Kumar Jain, Sr. DR
Section 1Section 148Section 251(1)

learned Assessing Officer thereafter initiated section 148/147 reopening based on his scrutiny’s findings in A.Y. 2009-10. He accordingly issued section 148 notice dated 21.03.2013 i.e. beyond a period of four years from the end of the relevant assessment year. That being the clinching case and the learned Assessing

M/S. Vimoni India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 6978/DEL/2014[2005-06]Status: DisposedITAT Delhi22 Jan 2025AY 2005-06

Bench: Shri S.Rifaur Rahman & Shri Sudhir Kumarm/S. Vimoni India Pvt. Ltd., Vs. Dcit, Circle 17 (1), 3-D, Vandana Building, New Delhi. 11, Tolstoy Marg, New Delhi – 110 001. (Pan : Aaacv3859K) (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate Ms. Ragini Handa, Advocate Revenue By : Shri Anirudh Saran Singh, Sr. Dr Date Of Hearing : 07.11.2024 Date Of Order : 22.01.2025 O R D E R Per S.Rifaur Rahman,Am:

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Anirudh Saran Singh, Sr. DR
Section 148Section 154Section 154(7)Section 43(8)

which is placed on record at page 57 of the paper book and further submitted that within seven days, the AO has issued section 148 notice which is placed at page 58 of the paper book. Further he submitted that section 154 proceedings were initiated by the AO, however same

Mrs. Neeta Gupta, New Delhi vs. CIT (Appeals)-Xxvi, New Delhi

Appeals are allowed in above terms

ITA 5461/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Jan 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Dhiraj Kumar Jain, Sr. DR
Section 1Section 148Section 251(1)

learned Assessing Officer thereafter initiated section 148/147 reopening based on his scrutiny’s findings in A.Y. 2009-10. He accordingly issued section 148 notice dated 21.03.2013 i.e. beyond a period of four years from the end of the relevant assessment year. That being the clinching case and the learned Assessing

M/S Modinagar Rolls Ltd., Modinagar vs. DCIT, Ghaziabad

Appeal is allowed

ITA 3455/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jan 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S. Modinagar Rolls Ltd., Vs. Dcit, Major Asha Ram, Tyagi Circle-1, Road, Modinagar Ghaziabad Pan :Aabcm0137C (Appellant) (Respondent) Assessee By Sh. K. Sampath, Adv. Sh. Rajkumar, Adv. Department By Sh. Dheeraj Kumar Jain, Sr. Dr

Section 143(3)Section 147Section 148Section 68

that learned Assessing Officer had framed his regular section 143(3) assessment on 15.11.2010 in its case which followed his first and foremost section 148 notice issued 2 | P a g e on 25th March, 2013, inter alia, setting into motion section 148/147 reopening which culminated in the reassessment framed

M/S. Rana Iron & Power Ltd., Muzaffarnagar vs. DCIT, Muzaffarnagar

In the result, all the appeals of the assessee are allowed

ITA 155/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jan 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148A

impugned notices were not issued on March 31, 2021. ***** 25.18. Additionally, the contention of the counsel for the Department that generation of section 148 notice on the Income Tax Business Application screen amounts to "issued" within the meaning of section 149 of the Act of 1961 is not borne

The ITO, (Exemptions), Ward-2, Ahmedabad vs. The Gujarat Institute of Housing & Estate Developers, Ahmedabad

In the result, the appeal of the Department is allowed

ITA 1022/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Waghe Prasad Rao, Sr. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 12ASection 25Section 271(1)(c)

pertaining to assessment year 2010-11 holding it as an institution without section 12AA registration and also declining it mutuality exemption and issued section 148 notice on the same premise in these first three assessment years. The assessee claimed itself to be a charitable institution with an alternative plea ... calling it as an afterthought one. We find similar reasoning in A.Y. 2006-07 wherein the assessee filed its return in furtherance to section 148 notice dt.28-3-2013 stating income of Rs.7,47,319/- comprising interest income of Rs.3,77,280/-, miscellaneous income of Rs.2,750/-, kasar of Rs.504

Sumita Roy Chowdhury, Kolkata vs. I.T.O., Ward - 48(1), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1272/KOL/2024[2009-2010]Status: DisposedITAT Kolkata08 Jan 2025AY 2009-2010

Bench: Shri Pradip Kumar Choubey & Shri Sanjay Awasthiassessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant 2, Lal Bazaar Street, 1St Floor, Kol-700001.. [Pan: Aaccm0481E] Vs. Ito, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances By: Shri Manoj Kataruka, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 17, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Brief Facts Of The Case Of The Assessee Are That The Assessee Filed Its Return Of Income For The A.Y 2015-16 U/S 139 Of The Act On 20.07.2015 Declaring Total Income Of Rs.9,647/-. The Said Return Was Processed U/S 143(1) Of The Act. Later On, Based On Information Received Through Itba Software Under The Head High Risk Transaction Case Notice U/S 148A(B) Of The Act Was Issued & Finally Notice U/S 148 Of The Act Was Issued On 13.07.2022. In Response, The Assessee Filed Return On 02.11.2021 Declaring Total Income Of Rs.9,647. Assessment Was Made Under Sec. 147 M. A Financial Services Pvt. Ltd Read With Section 144B Of The Act On 24.05.2023 Determining Total Income Of Rs.6,55,31,471/- Inter-Alia Making Following Addition:

Section 139Section 143(1)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

notice under section 148; and d. Section 148 - to issue a reassessment notice. 80. In Ashish Agarwal (supra), this Court directed that Section 148 notices which were challenged before various High Courts "shall be deemed to have been issued under section 148-A of the Income-tax Act as substituted ... approval from the specified authority before issuing a show cause notice. When 6 M. A Financial Services Pvt. Ltd this Court deemed the Section 148 notices under the old regime as Section 148A(b) notices under the new regime, it impliedly waived the requirement of obtaining prior approval from

Yogesh Ashok Mundade, Mumbai vs. Income Tax Officer Ward, 11(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5084/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Jan 2025AY 2014-15

Bench: Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Hitesh M. Shah, C.AFor Respondent: Shri Pushkaraj Bhangepatil, Sr. D/R
Section 147Section 148Section 148ASection 149Section 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

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

The appeals of the assessee are allowed

ITA 2006/DEL/2024[2019-20]Status: DisposedITAT Delhi03 Jan 2025AY 2019-20

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

K K Spun India Limited, Delhi vs. DCIT, Jhandewalan Delhi

The appeals of the assessee are allowed

ITA 2005/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jan 2025AY 2018-19

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

ACIT 19(1), Mumbai vs. M/S. Orbit Financial Capital, Mumbai

In the result, appeal filed by the Revenue is dismissed as infructuous and Cross Objection of the assessee is allowed

ITA 5812/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Dec 2024AY 2015-16
Section 143(3)Section 147

even after 1 April 2021; and 9 & C. O. No.287/M/2024 M/s. Orbit Financial Capital 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 undertaken

Pankaj Chandrakant Pimple, Borivali (West), Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

ITA 1577/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Dec 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 143(2)Section 144Section 144C(1)Section 148Section 148ASection 151Section 56Section 56(2)Section 69

Supreme Court held that, since the new provisions substituted by FA 2021 both remedial and benevolent, they would apply to past AYs provided Section 148 notices had been issued on or after 01.04.2021. This was were also the view taken by various High Courts; a view which was sustained ... 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 1-4-2021. We are in complete agreement with the view taken by the various High Courts