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

Rajkumar Bidawatka, Mumbai vs. Dy.CIT -14(3) (1), Mumbai

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

ITA 1656/MUM/2022[2010-11]Status: DisposedITAT Mumbai06 Sept 2022AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं./ I.T.A. No. 1656/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Dcit-14(3)(1), Rajkumar Bidawatka Aayakar Bhavan, M. K. Road, C-302, Rock Avenue, Plot Mumbai-400 020 No. D, Opp-Joy Ice Cream बिधम/ Near Hindustan Naka, Vs. Kandivali(W), Mumbai- 400 067 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaipb4224H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Navneet Lahoti, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri T. Shankar, Ld. Dr सुनवाईकीतारीख/ : 06.09.2022 Date Of Hearing घोषणाकीतारीख / : 06.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 07.06.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Penalty Proceeding U/S 271(1)(B) For Ay 2010-11. 2

For Appellant: Shri Navneet Lahoti, Ld. ARFor Respondent: Shri T. Shankar, Ld. DR
Section 115WSection 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148Section 271(1)(b)

Dharti Commercial Trading P. Ltd., Mumbai vs. ACIT Range-6(2)(2), Mumbai

ITA 1905/MUM/2020[2008-09]Status: DisposedITAT Mumbai06 Sept 2022AY 2008-09

Bench: Shri Prmod Kumar, Vp & Shri Amit Shukla, Jm 1. आयकरअपीलसं./ I.T.A. No. 1905/Mum/2020 (ननधधारणवर्ा / Assessment Year: 2008-09) Acit Range-6(2)(2), Dharti Commercial Trading 5Th Floor, Aayakar Pvt. Ltd. Bhawan, Churchgate, (Formerly Known As Dharti बनाम/ Mumbai-400 020 Investment & Holdings Limited) Vs. Office No. C107, Plot No. 6, Sector 11, Dronagiri, Navi Mumbai-400702 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaccd2509C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : & 2. आयकरअपीलसं./ I.T.A. No. 496/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2008-09) Dharti Commercial Trading Acit Range-6(1)(1), 5Th Floor, Aayakar Bhawan, Pvt. Ltd. Churchgate, (Formerly Known As Dharti Mumbai-400 020 बनाम/ Investment & Holdings Limited) Vs. Office No. C107, Plot No. 6, Sector 11, Dronagiri, Navi Mumbai-400702 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaccd2509C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Madhur Agarwal & Ms. Moksha Mehta, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Shri Sanjay Chandra, Ld. Dr

For Appellant: Shri Madhur Agarwal & MsFor Respondent: Shri Sanjay Chandra, Ld. DR
Section 143(3)Section 147Section 148Section 14A

Dilip Sayarchand Mehta, Mumbai vs. DCIT Central Circle 2(4), Mumbai

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

ITA 432/MUM/2022[2009-10]Status: DisposedITAT Mumbai05 Sept 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.432/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2009-10) Dilip Sayarchand Mehta बिधम/ Dcit, Central Circle-2(4) C/O Marudhar Realties Co. Mumbai. Vs. Pvt. Ltd. 906, C Wing, One Bkc, C-66, G Block, Bandra Kurla Complex, Bandra (E), Mumbai- 400051. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacpm3965A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri S. M. Bandi Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 28/07/2022 घोषणा की तारीख /Date Of Pronouncement: 05/09/2022 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)-53, Mumbai Dated 22.02.2022 For The Assessment Year 2009-10. 2. Though The Assessee Has Raised The Legal Ground Against The Action Of The Ao To Have Reopened The Assessment U/S 148 Of The Income Tax Act, 1961 (Hereinafter “The Act”), The Same Is Kept Open.

For Appellant: Shri S. M. BandiFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(3)Section 148