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“inquiry under section 148A”

ReassessmentSection 148ASection 148A2 judgments

The decision most relied on for inquiry under section 148A is PCIT v. Vaman International (P) Ltd. (422 ITR 520), cited in 28 judgments on BharatTax.

Leading authorities on inquiry under section 148A

PCIT v. Vaman International (P) Ltd.
422 ITR 520 · 2020 · High Court
28
citing judgments

An Assessing Officer cannot make additions for bogus purchases solely based on third-party statements without conducting independent inquiries and providing the assessee an opportunity to cross-examine.

171 ITR 698, CIT v. Mahendra Kumar Bansal
297 ITR 99 · 2008 · High Court
26
citing judgments

An assessment order is not erroneous and prejudicial to the interests of the revenue if the Assessing Officer conducted an adequate inquiry, preventing the initiation of revision proceedings under Section 263.

Judgments citing inquiry under section 148A

Arham Anmol Projects Private Limited, Village Valshind, Bhiwandi vs. Circle 1 Kalyan, Kalyan, Thane

In the result, the legal grounds challenging the validity of the assessment are dismissed

ITA 5011/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Mar 2026AY 2019-20

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

Section 144Section 144BSection 147Section 148Section 194CSection 194ISection 234FSection 250

allocation rather than jurisdictional extinction. 23. In reassessment proceedings under the post-2021 regime, the statutory structure itself reflects segmentation of stages. The inquiry under section 148A, issuance of notice under section 148 and other foundational steps are ordinarily undertaken by the Jurisdictional Assessing Officer. Upon filing of return

Rajiv Kumar Choudhary, Bareilly vs. Income Tax Officer, Ward - 3(2)(4), Muzaffarnagar

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

ITA 3411/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2016-17 Rajiv Kumar Chaoudhary, Vs. Ito 141, Utsav Part-2, Ward- 3 (2)(4) Mahanagar Pilbhit Road, Muzaffarnagar Bareilly 243006 Uttar Pradesh Bareilly Pan No.Aftpc3123Q (Appellant) (Respondent)

Section 147Section 148Section 148ASection 151

CBDT. 9. BECAUSE the appellant having duly explained the source of cash deposit in his bank accounts at the time of inquiry under section 148A of the Act the denial of the same by the ld. Assessing Officer while passing the ex-parte assessment order dated 08.03.2024 as alleged unexplained