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

Shri Vijay Kumar Agarwal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

In the result, this appeal of the assessee is allowed

ITA 59/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 May 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 59/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vijay Kumar Agarwal, Cuke I.T.O., Vs. 7/58, Vidhyadhar Nagar, Ward 4(2), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Advpa 6150 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Pravin Kr. Saraswat (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A), Ajmer Dated 27/12/2018 For The A.Y. 2011-12 In The Matter Of Order Passed U/S 143(3) Read With Section 147 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Learned C.I.T. (A) Has Erred For Not Considering The Issue For Validity Of Issue Notice U/S 148 Of I.T. Act, 1961, While There Was No Escapement Of Income On Part Of Assessee. The Initiation Of Proceedings Was Only On Behest Of I.T.O. Ward 3(2), Who Has Intimated To A.O. For Advancement Of Loan Rs.53,95,000/- Given By Assessee To Pooja Agarwal, While Concern A.O. Has Accepted Said Loan In Her Hands After Detailed Examination. Hence Initiation Of 2

For Appellant: Shri Pravin Kr. Saraswat (CA)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 143(3)Section 147Section 148Section 148(2)Section 151

Shri. Ravindra Bhaskar Deshmukh, Kalyan vs. Dy. CIT, Panvel

In the result, the appeals filed by the assessee are partly allowed

ITA 1951/MUM/2019[2010-11]Status: DisposedITAT Mumbai20 May 2021AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 1951 & 1952/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2010-11 & 2011-12) Shri Ravindra Baskar बिधम/ Dy. Commissioner Of Deshmukh L/H Neeta Ravindra Income Tax Panvel Circle, Vs. Deshmukh Panvel, Dist-Raigad. C/O Sh. Satyajit Zunjarrao 1003/2, Indraprastha Society, Adharwadi Chowk, Kalyan West-421301. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahcpd2323Gs (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Bharat Andhle (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/03/2021 घोषणा की तारीख /Date Of Pronouncement: 20/05/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 04.02.2019 Passed By The Commissioner Of Income Tax (Appeals) -2, Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11 & 2011-12. Ita. No.1951/M/2019 2. The Assessee Has Filed The Present Appeal Against The Order Dated 04.02.2019 Passed By The Commissioner Of Income Tax (Appeals) -2, Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. Ita Nos. 1951 & 1952/M/2019 A.Ys.2010-11 & 2011-12 3. The Assessee Has Raised The Following Grounds: -

For Appellant: NoneFor Respondent: Shri Bharat Andhle (Sr. AR)
Section 133(6)Section 143(1)Section 143(2)Section 148

Mrs. Kinnari Sahil Shah, Mumbai vs. ACIT-19(2), Mumbai

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

ITA 169/MUM/2020[2010-11]Status: DisposedITAT Mumbai17 May 2021AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 169/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2010-11) Mrs. Kinnari Sahil Shah बिधम/ Acit-19(2) 25, Ganeshwadi, M. J. Room No.207, Second Vs. Market, Kalbadevi, Mumbai- Floor, Matru Mandir, Tardeo 400002. Road, Mumbai-400007. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aopps9040H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Ms. Smita Verma (Dr) सुनवाई की तारीख / Date Of Hearing: 24/02/2021 घोषणा की तारीख /Date Of Pronouncement: 17/05/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 13.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11. 2. The Assessee Has Raised The Following Grounds: - “1. The Hon’Ble Cit(A) Has Erred In Upholding The Act Of The Ld. Assessing Officer {Assistant Commissioner Of Income Tax- 19(2)} Of Assuming Jurisdiction & Reopening Assessment U/S. 148 Of The Income Tax Act. 2. The Hon’Ble Cit (A) Has Erred In Upholding The Act Of The Learned Assessing Officer Of Completing The Re-Assessment

For Appellant: NoneFor Respondent: Ms. Smita Verma (DR)
Section 143(1)Section 143(3)Section 147Section 148