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 Harihar Hariharan Iyer, Navi Mumbai vs. Dy CIT Ward 15(1)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1891/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jun 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manjunatha G, Am आयकर अपील िं./ Ita No. 1891/Mum/2019 (ननर्ाारण वर्ा / Assessment Years 2010-11) Shri Harihara Hariharan Iyer The Dy. Commissioner Of 301/ 302, 3Rd Floor, Tinnity Chs Income Tax, Ward Plot No.67, Sector-16A, Nerul 15(1)(1), Room No. 470, बनाम/ Navi Mumbai-400 706 4Th Floor, Aayakar Bhavan, Vs. M.K. Road, Mumbai-400 020 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा िं./Pan No. Aaapi1068A अपीलाथी की ओर े/ Appellant By : None प्रत्यथी की ओर े/ Respondent By : Shri Akhtar Ansari, Dr ुनवाई की तारीख / Date Of Hearing: 16.06.2020 घोर्णा की तारीख / Date Of Pronouncement: 16.06.2020 आदेश / O R D E R मिंजूनाथ जी, लेखा दस्य/ Per Manjunatha G, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-24 [In Short Cit(A)], Mumbai Dated 29.11.2018 & It Pertains To Assessment Year 2010-11. 2. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Akhtar Ansari, DR
Section 143(3)Section 147Section 148

Mr. Hanuman Dhanania, Mumbai vs. ITO Ward-17(1)(5), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1862/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jun 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manjunatha G, Am आयकर अपील िं./ Ita No. 1862/Mum/2019 (ननर्ाारण वर्ा / Assessment Years 2010-11) Hanuman Dhanpatrai Dhanania The Income Tax Officer Shop No. 4, Rajgor Chambers, Ward 19(3)(5), Mumbai बनाम/ 99, Surat Street, Dana Bunder, Vs. Mumbai-400 009 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा िं./Pan No. Aelpd0568H अपीलाथी की ओर े/ Appellant By : None प्रत्यथी की ओर े/ Respondent By : Shri Akhtar Hussain Ansari, Dr ुनवाई की तारीख / Date Of Hearing: 16.06.2020 घोर्णा की तारीख / Date Of Pronouncement: 16.06.2020 आदेश / O R D E R महावीर स िंह, उपाध्यक्ष / Per Mahavir Singh, Vp: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-56 [In Short Cit(A)], Mumbai Dated 10.05.2018 & It Pertains To Assessment Year 2010-11. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. On The Facts & Circumstances The Learned Commissioner Of Income Tax Has Erred In Not Adjudicating The Appeal Solely On Technical Ground That The Appellant Filed Appeal Manually On 08- Hanuman Dhanania; Ay 10-11 Mar-2016 & E-Filed The Appeal On 08-May-2018 & Sought Condonation Delay. An Invalid Form 35, Which Is The Appeal Under Consideration Here, Cannot Be Validated By Subsequent Form 35. The Technical Defect Cannot Be Condoned.

For Appellant: NoneFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 143(3)Section 147Section 148Section 249(1)

Ganpat Ghevarchand Mutha, Mumbai vs. Income Tax Officer 19(1)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 1647/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jun 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manjunatha G, Am आयकर अपील िं./ Ita No. 1647/Mum/2019 (ननर्ाारण वर्ा / Assessment Years 2010-11) Shri Ganpat Ghevarchand The Income Tax Officer Mutha Ward 19(1)(3) बनाम/ 59-A, Ardeshar Dady Street, Mumbai Near Alankar Cinema, Opp Vs. Sundar Transport, Mumbai (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा िं./Pan No. Aiupm0210G अपीलाथी की ओर े/ Appellant By : None प्रत्यथी की ओर े/ Respondent By : Shri Akhtar Ansari, Dr ुनवाई की तारीख / Date Of Hearing: 16.06.2020 घोर्णा की तारीख / Date Of Pronouncement: 16.06.2020 आदेश / O R D E R महावीर स िंह, उपाध्यक्ष / Per Mahavir Singh, Vp: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-30 [In Short Cit(A)], Mumbai, Dated 19.09.2018 & It Pertains To Assessment Year 2010-11. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. On The Facts & In The Circumstances Of The Case In Law The Hon’Ble Cit(A) Erred In Upholding The Assessing Officer’S Action Of Reopening Of The Ita No..1647/Mum/2019 Shri Ganpat Ghevarchand Mutha; Ay 10-11 Completed Assessment Under Section 147 Of The It Act 1961 & The Reason Assigned For Doing So Are Wrong & Contrary To The Provision Of Income Tax Act & Rules Made There Under.

For Appellant: NoneFor Respondent: Shri Akhtar Ansari, DR
Section 143(3)Section 147Section 148

Bimal V. Vora (HUF), Mumbai vs. ITO Ward- 19 (1)(2), Mumbai

ITA 6789/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Jun 2020AY 2009-10

Bench: Sri Mahavir Singhआयकर अपील िं./ Ita No. 6789/Mum/2018 (निर्ाारण वर्ा / Assessment Years 2009-10) Bimal V. Vora (Huf) The Income Tax Officer, 1/41, 1St Floor, Tardeo Ward 19(1)(2), Mumbai बिाम/ Airconditioned Market, Tardeo Vs. Road, Tardeo, Mumbai (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा िं./Pan No. Aafhb7543G अपीलार्थी की ओर े/ Appellant By Shri Jitendra Singh, Ar : प्रत्यर्थी की ओर े/ Respondent By : Shri Akhtar H. Ansari, Dr ुिवाई की तारीख / Date Of Hearing: 15.06.2020 घोर्णा की तारीख / Date Of Pronouncement: 15.06.2020 आदेश / O R D E R महावीर स िंह, उपाध्यक्ष / Per Mahavir Singh, Vp: This Appeal Of Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)]-6, Mumbai, [In Short Cit(A)], In Ita No. Cit(A)-6/It-254/54/2762017-18 Dated 08.08.2018. The Assessment Was Framed By The Income Tax Officer, Ward 19(1)(2), Mumbai (In Short Ito/ Ao) For The A.Y. 2009-10 Vide Order Dated Nil Under Section 143(3) R.W.S 147 Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’). Bimal V. Vora (Huf)Ay; 2009-10 2. At The Outset, The Learned Counsel For The Assessee Stated That He Is Not Interested In Prosecuting The Issue Of Reopening Under Section 147 Of The Act For Which The Assessee Has Raised The Following Grounds: -

For Respondent: Shri Akhtar H. Ansari, DR
Section 143Section 143(3)Section 147Section 148Section 69C