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

Deepak Srichand Bathija, Mumbai vs. NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 2600/MUM/2022[2012-2013]Status: DisposedITAT Mumbai22 Dec 2022AY 2012-2013

Bench: Shri Aby T. Varkey, Jm & Shri M. Balaganesh, Am आयकर अपील सं/ I.T.A. No.2600/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Deepak Srichand Bathija बिधम/ Nfac, Delhi 5-B, Elegant Apartment, 3, Room No. 356 C.R. Vs. Sobhani Road, Cuffe Building, New Delhi- Parade, Mumbai-400005. 110002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaapb6001A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Hari Raheja Revenue By: Shri Vaibhav Jain सुनवाई की तारीख / Date Of Hearing: 13/12/2022 घोषणा की तारीख /Date Of Pronouncement: 22/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 25.08.2022 For The Assessment Year 2012-13. 2. The Assessee Has Filed Eleven (11) Grounds, However, At The Outset, The Ld. Ar Drew Our Attention To Ground No. 1 Wherein The Assessee Has Challenged The Validity Of Reopening Of The Assessment Made By The Ao U/S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Without Satisfying The Condition Precedents U/S 147 Of The Act. Since It Is A Legal Issue We Would Like To Adjudicate The Same First.

For Appellant: Shri Hari RahejaFor Respondent: Shri Vaibhav Jain
Section 147Section 148

Saytidevi Kantilal Bhandari, Mumbai vs. The ITO - Ward- 19(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1734/MUM/2020[2008-09]Status: DisposedITAT Mumbai22 Dec 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1734/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2008-09) Saytidevi Kantilal Bhandari बिधम/ Ito, Ward-19(3)(2) Room No. 224, 2Nd Floor, 162, Tp Street, 6 Vs. Kumbharwada, Mumbai- Matru Mandir, Tardeo 400004. Road, Mumbai-400007. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aghpb9079K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sanjiv M. Shah & Rajesh Chamaria Revenue By: Smt. Nayana K. Kumar सुनवाई की तारीख / Date Of Hearing: 01/12/2022 घोषणा की तारीख /Date Of Pronouncement: 22/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-30, Mumbai Dated 16.12.2019 For Assessment Year 2008-09. 2. At The Outset, The Assessee Drew Our Attention To The Grounds Of Appeal Wherein He Has Raised The Legal Issue Regarding Validity Of Reopening Of Assessment By Ao U/S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri Sanjiv M. Shah & RajeshFor Respondent: Smt. Nayana K. Kumar
Section 133ASection 143(1)Section 147Section 148

Abdullah Khan, Bhadohi vs. CIT (A), Varanasi

ITA 22/ALLD/2022[2008-09]Status: DisposedITAT Allahabad20 Dec 2022AY 2008-09

Bench: Shri.Vijay Pal Raoita Nos.22 & 23/Alld/2022 Ays: 2008-09 & 2011-12 Vs. The Commissioner Of Income Abdullah Khan, Takiya Kallan Shah, Main Road, Tax (Appeals), Varanasi District-Sant Ravidas Nagar (Bhadohi), U.P. Pan-Akypk9399L (Appellant) (Respondent) Assessee By: Sh. Arif Iqbal, Advocate Department By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 12.12.2022 Date Of Pronouncement: 20.12.2022 O R D E R Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A), Both Dated 04.06.2019 For The Assessment Years 2008-09 & 2011-12, Respectively. 2. The Impugned Orders Of The Cit(A) Were Passed On 04.06.2019, Whereas These Appeals Have Been Filed By The Assessee On 01.07.2022, Therefore, The Delay Of More Than Two Years Is Required To Be Explained. The Assessee Has Filed The Applications For Condonation Of Delay & Submitted That The Assessee Could Not Receive The Impugned Orders Passed By The Cit(A) Till 20.03.2020 When The Assessee Obtained The Certified Copies Of The Above Orders. The Learned Ar Of The Assessee Has Further Submitted That The Counsel Who Was Appearing For The Assessee Also Did Not Communicate About The Impugned Orders Passed By The Cit(A) Therefore, The Assessee Was Having No Knowledge About The Impugned Orders. He Has Further Submitted That When The Orders Were Received By The Assessee, It Was Covid-19

For Appellant: Sh. Arif Iqbal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R