Section 148 of the Income Tax Act

Income-tax Act, 2025: s.280

Section 148 of the Income-tax Act, 1961 corresponds to section 280 (Issue of notice where income has escaped assessment) of the Income-tax Act, 2025.

Read section 280 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 148 is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 of the 35,022 judgments on BharatTax that turn on this section.

Leading authorities on Section 148

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

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.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.
374 ITR 645 · 2015 · High Court
1,823
citing judgments

In Section 153A proceedings, the scope of assessment extends to abated proceedings, enabling an assessee to raise fresh legal claims that could have been made in regular assessment proceedings.

Judgments on Section 148

Sumangal Techpark (P) Ltd, New Delhi vs. ITO Ward - 24(3), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 292B

DCIT, Circle-1(1), Trichy vs. M/S. Raja Transports, Ariyalur

In the result, both the appeals filed by the Revenue and the assessee are dismissed

ITA 722/CHNY/2020[2014-15]Status: DisposedITAT Chennai22 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.722/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 The Deputy Commissioner Of Vs. M/S. Raja Transports, Income Tax, Circle 1(1), No. 34, Trichy Main Road, No. 44, Williams Road, Cantonment, Ariyalur 621 704. Trichy 620 001. [Pan:Aaefr4385H] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.619/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 M/S. Raja Transports, Vs. The Deputy Commissioner Of No. 34, Trichy Main Road, Income Tax, Circle 1(1), Ariyalur 621 704. Trichy 620 001. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By Shri S. Sridhar, Advocate &’ : Shri N. Arjunraj, Ca सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 22.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Trichy, Dated 19.03.2020 Relevant To The Assessment Year 2014-15. 2

For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 40

M/S. Raja Transports, Ariyalur vs. DCIT, Circle - 1 (1), Trichy

In the result, both the appeals filed by the Revenue and the assessee are dismissed

ITA 619/CHNY/2020[2014-15]Status: DisposedITAT Chennai22 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.722/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 The Deputy Commissioner Of Vs. M/S. Raja Transports, Income Tax, Circle 1(1), No. 34, Trichy Main Road, No. 44, Williams Road, Cantonment, Ariyalur 621 704. Trichy 620 001. [Pan:Aaefr4385H] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.619/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 M/S. Raja Transports, Vs. The Deputy Commissioner Of No. 34, Trichy Main Road, Income Tax, Circle 1(1), Ariyalur 621 704. Trichy 620 001. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By Shri S. Sridhar, Advocate &’ : Shri N. Arjunraj, Ca सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 22.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Trichy, Dated 19.03.2020 Relevant To The Assessment Year 2014-15. 2

For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 40