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

Pragaram J Patel, Mumbai vs. ITO 19 (2)(5), Mumbai

The appeal stands dismissed

ITA 5569/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Apr 2021AY 2011-12

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5569/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) Pragaram J. Patel Ito-19(2)(5) 67/26, 2Nd Floor, Kholsawala Bldg. Matru Mandir बिाम/ Dr. M.G. Mahimtura Marg Mumbai – 400 020. Vs. 3Rd Kumbharwada Mumbai - 400 004. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpp-1462-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : None Revenue By : Ms. Smita Verma – Ld. Sr. Dr सुनवाई की तारीख/ : 24/03/2021 Date Of Hearing घोषणा की तारीख / 05/04/2021 : Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. At The Time Of Hearing, None Appeared For Assessee. However, The Material On Record Was Sufficient For Disposal Of The Appeal. The Ld. Dr Pleaded For Dismissal Of The Appeal. The Assessee Is Aggrieved By Confirmation Of Certain Addition On Account Of Alleged Bogus Purchases Vide Order Dated 20/06/2019 As Passed By Ld. Commissioner Of Income- Tax (Appeals)-4, Mumbai, [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-4/Ito-19(2(5)/E-Filing-51/2018-19. Our Adjudication To The Subject Matter Of Appeal Would Be As Given In Succeeding Paragraphs.

For Appellant: NoneFor Respondent: Ms. Smita Verma – Ld. Sr. DR
Section 143(2)Section 143(3)Section 148

Mr. Ramesh Dhawalchand Jain, Mumbai vs. ITO 19(3)(1), Mumbai

Appeals stands dismissed

ITA 4512/MUM/2019[2009-10]Status: DisposedITAT Mumbai05 Apr 2021AY 2009-10

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5665/Mum/2018 (धििाारण वर्ा / Assessment Year: 2009-10) Ito-19(3)(1) Shri Ramesh Dhawalchand Jain बिाम/ 89,2Nd Pathan Street Matru Mandir 2Nd Floor, Room No.202 5Th Kumbharwada Vs. Tardeo Road, Mumbai – 400 007. Mumbai – 400 004. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.Abvpj-7944-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील सं./ I.T.A. No.4512/Mum/2019 (धििाारण वर्ा / Assessment Year: 2009-10) Shri Ramesh Dhawalchand Jain Ito-19(3)(1) 89,2Nd Pathan Street बिाम/ Matru Mandir, 2Nd Floor 5Th Kumbharwada Room No.202,Tardeo Road Vs. Mumbai – 400 004. Mumbai – 400 007. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.Abvpj-7944-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Rajiv Khandelwal-Ld. Sr. Ar Revenue By : Ms. Smita Verma – Ld. Sr. Dr सुनवाई की तारीख/ : 22/03/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal ()

For Appellant: Shri Rajiv Khandelwal-Ld. Sr. ARFor Respondent: Ms. Smita Verma – Ld. Sr. DR
Section 144Section 148

ITO -19(3)(1), Mumbai vs. Ramesh Dhawalchand Jain, Mumbai

Appeals stands dismissed

ITA 5665/MUM/2018[2009-10]Status: DisposedITAT Mumbai05 Apr 2021AY 2009-10

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5665/Mum/2018 (धििाारण वर्ा / Assessment Year: 2009-10) Ito-19(3)(1) Shri Ramesh Dhawalchand Jain बिाम/ 89,2Nd Pathan Street Matru Mandir 2Nd Floor, Room No.202 5Th Kumbharwada Vs. Tardeo Road, Mumbai – 400 007. Mumbai – 400 004. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.Abvpj-7944-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील सं./ I.T.A. No.4512/Mum/2019 (धििाारण वर्ा / Assessment Year: 2009-10) Shri Ramesh Dhawalchand Jain Ito-19(3)(1) 89,2Nd Pathan Street बिाम/ Matru Mandir, 2Nd Floor 5Th Kumbharwada Room No.202,Tardeo Road Vs. Mumbai – 400 004. Mumbai – 400 007. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.Abvpj-7944-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Rajiv Khandelwal-Ld. Sr. Ar Revenue By : Ms. Smita Verma – Ld. Sr. Dr सुनवाई की तारीख/ : 22/03/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal ()

For Appellant: Shri Rajiv Khandelwal-Ld. Sr. ARFor Respondent: Ms. Smita Verma – Ld. Sr. DR
Section 144Section 148

ITO 6(3)(3), Mumbai vs. J.B. Technologies P.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed and 2cross-objection filed by the assessee is hereby dismissed

ITA 6297/MUM/2016[2009-10]Status: DisposedITAT Mumbai05 Apr 2021AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 6297/ Mum/2016 (निर्धारण वर्ा / Assessment Year: 2009-10) Ito-6(3)(3) बिधम/ M/S. J. B. Technologies Pvt. R. No.576, Aayakar Bhavan, Ltd. Vs. M. K. Road, Mumbai- 3, Narayan Building, 23, L. 400020. N. Road, Dadar (E), Mumbai-400014. C. O. No. 68/Mum/2018 (Arising Out Of I.T.A. No. 6297/Mum/2016) (निर्धारण वर्ा / Assessment Year: 2009-10) M/S. J. B. Technologies Pvt. बिधम/ Ito-6(3)(3) Ltd. R. No.576, Aayakar Bhavan, Vs. 3, Narayan Building, 23, L. M. K. Road, Mumbai- 400020. N. Road, Dadar (E), Mumbai-400014. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcj5208P (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Ms. Usha Gaikwad (Dr) Assessee By: Shri Vijay Mehta (Ar) सुनवाई की तारीख / Date Of Hearing: 17/02/2021 घोषणा की तारीख /Date Of Pronouncement: 05/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As The Assessee Have Filed The Above Mentioned Appeal & Cross-Objection Against The Order Dated 22.08.2016 Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10. Ita. No.6297/Mum/2016 Co No. 68/Mum/2018 A.Y.2009-10 2. The Revenue Has Filed The Present Against The Order Dated 22.08.2016 Passed By The Cit(A)-12, Mumbai Relevant To The A.Y. 2009-10. 3. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Vijay Mehta (AR)For Respondent: Ms. Usha Gaikwad (DR)
Section 143(1)Section 143(2)Section 147Section 148