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

M/S Suryamukhi Vintrade Pvt. Ltd., Kolkata vs. DCIT, C.C.-2(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 107/KOL/2022[2008-09]Status: DisposedITAT Kolkata28 Nov 2022AY 2008-09

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 107/Kol/2022 Assessment Year: 2008-09 M/S. Suryamukhi Vintrade Pvt. Deputy Commissioner Of Income Ltd. Vs Tax, Central Circle -2(2), Kolkata 37/2, Chinar Park New Town Hatiara Rajarhat Main Road Kolkata - 7000157 Pan : Aaecs0373H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dharmesh Shah & Pravesh Advani, C.A. Revenue By : Shri Ranu Biswas, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 23/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 20, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 10/01/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2008-09. 2. This Assessee’S Appeal Is Time Barred By 26 Days. Petition For Condonation Of Delay Has Been Filed. We Have Heard Both The Sides & Find That There Is Reasonable Cause For Delay In Filing Of The Appeal On Time. Hence We Condone The Delay & Admit The Appeal For Hearing. 3. The Assessee Has Challenged The Order Of The Ld. Cit(A) On The Ground That The Ld. Cit(A) Has Confirmed The Reopening U/S 147 Of The Act.

For Appellant: Shri Dharmesh Shah & Pravesh Advani, C.AFor Respondent: Shri Ranu Biswas, Addl. CIT, D/R
Section 143(3)Section 147Section 148Section 250Section 68

Terroir India Wineries Pvt Ltd, Mumbai vs. DCIT, Mumbai

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 2364/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Nov 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk- Vk- La- 2364@Eaqcbz@2022 ¼Fu-Oa- 2010&11½ ..... Vihykfkhz/Appellant Terroir India Wineries Pvt. Ltd. 13, Yashodhara, 80, C.S. Veer Savarkar Road, Dadar West Mumbai-400 028 Pan No. Aacct2269H Cuke Vs. ..... Izfroknh/Respondent Deputy Commissioner Of Income Tax Circle-8 (3) (1), Aayakar Bhavan, M.K. Road, Mumbai-400 020 Vihykfkhz }Kjk@Applicant By : Shri Abhishek Jhunjhunwala Izfroknh }Kjk@Respondent By : Shri Ashish Heliwal Lquokbz Dh Frffk@Date Of Hearing : 14/11/2022 ?Kks”K.Kk Dh Frffk@Date Of Pronouncement : 28/11/2022 Vkns’K/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre, Delhi, [Hereinafter Referred To As “The Cit(A)”] Dated 14/07/2022 For Assessment Year 2010-11. 2. Shri Abhishek Jhunjhunwala Appearing On Behalf Of The Assessee Submitted At The Out Set That The Impugned Order Has Been Passed By The Cit(A) In Ex-Parte Proceedings. The Learned Authorised Representative (Ar) Submitted That The Notices Sent By The Cit(A) Were Never Received By The Assessee, Therefore, No P A G E | 2 Terroir India Wineries Pvt Ltd Submissions Could Be Made Before The First Appellate Authority. The Cit(A) Passed The Impugned Order Confirming Addition Made U/S 68 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). The Assessee Had Also Challenged Validity Of Notice Issued U/S 148 Of The Act. The Ground Raised By The Assessee Have Been Rejected By The Cit(A) In A Summary Manner. The Learned Ar Thus, Prayed For Restoring The Appeal To Cit(A).

For Respondent: Shri Ashish Heliwal
Section 148Section 68