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 Minhaj Ahmad Warsi, Faizabad vs. Income Tax Officer-1, Faizabad

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

ITA 611/LKW/2019[2010-11]Status: DisposedITAT Lucknow29 Jan 2020AY 2010-11

Bench: Shri. A. D. Jainassessment Year: 2010-11 Minhaj Ahmad Warsi V. Ito-1 2180, Katra, Rudauli Faizabad Faizabad Tan/Pan:Bdapa6695M (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Smt Pinki Mahavar, D.R. Date Of Hearing: 29 01 2020 Date Of Pronouncement: 29 01 2020 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 22/8/2019 For Assessment Year 2010- 11, On The Following Grounds: 1. The Ld. C.I.T.(A)-I, Lucknow Did Not Appreciated That There Was A Reasonable Cause Being Medical Reasons & Therefore, Due Compliance Could Not Be Made In The Course Of Appellate Proceedings. 2. The C.I.T.(A] Erred On Facts & In Law In Upholding The Issuance Of Notice U/S 148 Of I. T. Act Dated 13.03.2015 By Ld. A.O. Solely On The Basis Of Information Of Cash Deposit In Bank Account. The Ld. A. 0. Did Not Make Any Independent Investigation Or Enquiry. Hence The Notice Is Invalid & Subsequent Assessment Is Also Invalid. 3. The Reasons Record For Issuing Notice U/S 148 Of I. T. Act, 1961 Do Not Meet The Requirements For Issuance Of Notice, Accordingly, Reasons Are Invalid & Subsequent Assessment On The Basis Of The Reasons Is Also Invalid. 4. The Ld. C.I.T.(A) Did Not Appreciated That The Cash Deposit In Bank Account Do Not Constitute Income When It Was Deposited As Per Business Transaction & Also

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Smt Pinki Mahavar, D.R
Section 142(1)Section 144Section 148Section 44A