Which cases are most cited on Section 147(b)?

Madan Lai Agrawal v. CIT (144 ITR 745) — 10 citing judgments; Sheo Narain Jaiswal & Ors. v. ITO (176 ITR 35) — 10 citing judgments; Rama Devi Agrawal v. CIT (117 ITR 256) — 6 citing judgments.

How many judgments are there on Section 147(b)?

BharatTax indexes 27 ITAT, High Court and Supreme Court judgments that turn on Section 147(b) of the Income Tax Act, 1961.

Section 147(b) of the Income Tax Act

Q: What is the leading case on Section 147(b) of the Income Tax Act?

Madan Lai Agrawal v. CIT (144 ITR 745) is the decision most relied on for Section 147(b), cited in 10 judgments. A notice issued under section 147 or 148 is bad in law if it is issued to a person who is not the principal officer of the company or if the Assessing Officer has not applied their mind to the facts and reasons before seeking approval under section 151.

Income-tax Act, 2025: s.279

Section 147(b) falls under section 147 of the Income-tax Act, 1961, which corresponds to section 279 (Income escaping assessment) of the Income-tax Act, 2025.

Read section 279 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 147(b) is Madan Lai Agrawal v. CIT (144 ITR 745), cited in 10 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 147(b)

Madan Lai Agrawal v. CIT

144 ITR 745 · 1983 · High Court

citing judgments

A notice issued under section 147 or 148 is bad in law if it is issued to a person who is not the principal officer of the company or if the Assessing Officer has not applied their mind to the facts and reasons before seeking approval under section 151.

Sheo Narain Jaiswal & Ors. v. ITO

176 ITR 35 · High Court

citing judgments

Reassessment proceedings initiated by an Assessing Officer who does not exercise their jurisdiction independently but acts at the behest of a superior authority are invalid due to the non-satisfaction of a condition precedent.

Rama Devi Agrawal v. CIT

117 ITR 256 · 1979 · High Court

citing judgments

Judgments on Section 147(b)

Pushkar Vishwas, Bulandshahr vs. Income Tax Officer Ward 3(3), Bulandshahr

In the result, the Assessee’s appeal is allowed in the aforesaid manner

ITA 5661/DEL/2025[2011-12]Status: DisposedITAT Delhi11 Nov 2025AY 2011-12

Bench: Shri Mahavir Singha.Yr. : 2011-12 Pushkar Vishwas, Vs. Income Tax Officer, C/O Ca Vaibhav Goel, Ward 3(3), Bulandshahr, 75, Navyug Market, Uttar Pradesh 1St Floor, Ghaziabad Uttar Pradesh (Pan: Aezpv4597E) (Appellant) (Respondent)

For Appellant: Shri Vaibhav Goel, CAFor Respondent: Shri Manoj Kumar, Sr. DR

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

Jaivir, Sonepat vs. Income Tax Officer, Ward -1, Sonepat

In the result, the Assessee’s appeal is allowed in the aforesaid manner

ITA 3275/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singha.Yr. : 2012-13 Jaivir, Vs. Ito, Ward-1, Sonipat, H.No. 1399, Sector-23, Haryana Sonipat, Haryana (Pan: Amgmpj7567H) (Appellant) (Respondent)

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Manoj Kumar, Sr. DR

Section 142(1)Section 147Section 148Section 151

Impressions Services Private Limited, Delhi vs. ADIT Circle 10(1), Delhi

In the result, the Assessee’s appeal is allowed in the aforesaid manner

ITA 3275/DEL/2023[2018-19]Status: DisposedITAT Delhi05 Mar 2025AY 2018-19

Bench: Shri Mahavir Singha.Yr. : 2012-13 Jaivir, Vs. Ito, Ward-1, Sonipat, H.No. 1399, Sector-23, Haryana Sonipat, Haryana (Pan: Amgmpj7567H) (Appellant) (Respondent)

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Manoj Kumar, Sr. DR

Section 142(1)Section 147Section 148Section 151

Sunil Damodar Naik, Thane vs. Dy Commissioner of Income Tax Circle -3, Thane

In the result, the appeal is allowed

ITA 436/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2024AY 2012-13

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(1)Section 147Section 148Section 183Section 187(1)Section 187(3)Section 250

The Principal Commmissioner of Income Tax-2 vs. M/S Gujarat State Financial Corporation

TAXAP/749/2019HC Gujarat10 Dec 2019

Section 143(3)Section 147Section 260ASection 41(1)

Bench: -.. 1.4.1989) & 139. C Income Tax-Reassessment-Respondent-Assessee-Assessment Of-- No Omission Or Failure On The Part Of The Assessee To Make A Return Under Section 139 As Contemplated In Sectio11 147(A}-No Information Obtained By The Assessing Officer Subsequent To Assessme11T Order-Assessment Re-Opened By Ito A11D Notice Issued Under Section 147(Aj-Ground That In The Case Of Another Tea Company, The Appellate Assistant Commissioner Had Take11 The D View That Sale' Of Standing Trees Constituted Revenue Receipts A111I, Therefore, Liable To Tax-Held, Neither Clause (A) Nor Clause (B) Of The Section 147Would Apply In This Case-The Order Passed By The Aa.C. In Another Case Is Not ,,, ~- 'I11Formation' Within The Mea11Ing Of The Sectio11 147-The Order Of The Assess- Ing Officer Re- Opening The Earlier Order & Passing A Fresh Assessment Order E Held Unsustainable. Income T~Roceedings Under Section 147(A)--Conversio11 Into Proceedings Under Section 147(B) Without Issuing A Fresh Notice & Initiation Of A Fresh Proceeding-Questio11 Left Open. F Civil Appellate Jurisdiction : Civil Appeal No. 1941 Of 1993. I From The Judgment & Order Dated 32.92 Of The Gauhati High Court In L.T.R. No. 7 Of 1986. G Dr. V. Gauri Shankar, Rajiv Nanda, P. Parmeshwaran & B.K. Prasad For The Appellant. Vijay Hansaria, Sunil Kumar Jain & Ajay Kumar Gupta For The Respondent. H The Following Order The Court Was Delivered : 396 +-.

Section 139Section 144Section 144BSection 147Section 147wSection 148Section 153