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

DCIT4(1)(1), Mumbai vs. Arcadia Share & Stock Brokers P. Ltd, Mumbai

In the result, the appeal Revenue is dismissed and the CO of the assessee is allowed

ITA 5712/MUM/2017[2008-09]Status: DisposedITAT Mumbai21 May 2019AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 5712/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2008-09) The Dy. Commissioner Of Arcadia Shares & Stock Income Tax, Circle 4(1)(1) Brokers Pvt. Ltd. Room No. 640, 6Th Floor, 328/324, Ninad Chs, 1St Vs. Aayakar Bhavan, M.K. Road, Floor, Bldg No. 7, Service Mumbai-400 020 Road, Near Bhavishya Nidhi Bhavan, Mumbai-400 051 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aaaca4562G प्रत्याक्षेप M./ Co No. 44/Mum/2019 (Arising In Ita No. 5712/Mum/2017 For Ay 2008-09) Arcadia Shares & Stock The Dy. Commissioner Of Brokers Pvt. Ltd. Income Tax, Circle 4(1)(1) 328/324, Ninad Chs, 1St Room No. 640, 6 Th Floor, Vs. Floor, Bldg No. 7, Service Aayakar Bhavan, M.K. Road, Near Bhavishya Nidhi Road, Mumbai-400 020 Bhavan, Mumbai-400 051 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर से / Appellant By : Shri Satischandra Rajore, Dr प्रत्यथी की ओर से / Respondent By : Shri Dr. K. Shivaram, Ms Neelam Jadhav, Ars सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Dr. K. Shivaram
Section 115JSection 143(3)Section 147Section 148Section 14A

Deputy Commissioner of Income Tax-4(1)(2), Mumbai vs. Ashvira Fashions Limited, Mumbai

ITA 4388/MUM/2017[2011-12]Status: DisposedITAT Mumbai21 May 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 4388/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Ashvira Fashions Limited Income Tax, Shop No. 54, Ground Floor, Circle-4(1)(2), Room No. 640, 343, Badamwadi, Kalbadevi Vs. 6Th Floor, Aayakar Bhavan, Road, Mumbai-400 002 M.K. Road, Mumbai-400 020 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aabca3964B प्रत्याक्षेप सM./ Co No. 304/Mum/2018 (Arising In Ita No. 4388/Mum/2017 For Ay 2011-12) Ashvira Fashions Limited The Dy. Commissioner Of Shop No. 54, Ground Floor, Income Tax, 343, Badamwadi, Kalbadevi Circle-4(1)(2), Room No. Vs. Road, Mumbai-400 002 640, 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : Shri Satischandra Rajore, Dr प्रत्यथी की ओर े / Respondent By : S/Shri Dr. K Shivaram & Rahul Hakani, Ars’ ुनवाई की तारीख / Date Of Hearing: 09-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019 Co No. 304/Mum/2018

For Appellant: Shri Satischandra Rajore, DRFor Respondent: S/Shri Dr. K Shivaram, &
Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

ITO 19(2)(5), Mumbai vs. Prakashmal G. Arnaiya, Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of the assessee are allowed

ITA 4638/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 May 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 4622/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) The Income Tax Officer, Shri Ashok Kumar G. Ward-15(2)(2), 2Nd Floor, Arnaiya, 32/34, 2 Nd Floor, Matru Mandir, Tardeo Road, Keshav Bhavan, 1St Vs. Mumbai-400 007 Carpenter Street, Mumbai-400 004 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4635/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Ashok Kumar G. Arnaiya, The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-15(2)(2), 2Nd Floor, Vs. Bhavan, 1St Carpenter Street, Matru Mandir, Tardeo Road, Mumbai-400 004 Mumbai-400 007 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4636/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Prakashmal G. Arnaiya The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-19(2)(5), Mumbai Vs. Bhavan, 1St Carpenter Street, Mumbai-400 004 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aadpj0419M

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Devendra H. Jain, AR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

Prakashmal G. Arnaiya, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of the assessee are allowed

ITA 4636/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 May 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 4622/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) The Income Tax Officer, Shri Ashok Kumar G. Ward-15(2)(2), 2Nd Floor, Arnaiya, 32/34, 2 Nd Floor, Matru Mandir, Tardeo Road, Keshav Bhavan, 1St Vs. Mumbai-400 007 Carpenter Street, Mumbai-400 004 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4635/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Ashok Kumar G. Arnaiya, The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-15(2)(2), 2Nd Floor, Vs. Bhavan, 1St Carpenter Street, Matru Mandir, Tardeo Road, Mumbai-400 004 Mumbai-400 007 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4636/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Prakashmal G. Arnaiya The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-19(2)(5), Mumbai Vs. Bhavan, 1St Carpenter Street, Mumbai-400 004 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aadpj0419M

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Devendra H. Jain, AR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

Ashok Kumar G. Arnaiya, Mumbai vs. ITO 19(1)(2), Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of the assessee are allowed

ITA 4635/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 May 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 4622/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) The Income Tax Officer, Shri Ashok Kumar G. Ward-15(2)(2), 2Nd Floor, Arnaiya, 32/34, 2 Nd Floor, Matru Mandir, Tardeo Road, Keshav Bhavan, 1St Vs. Mumbai-400 007 Carpenter Street, Mumbai-400 004 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4635/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Ashok Kumar G. Arnaiya, The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-15(2)(2), 2Nd Floor, Vs. Bhavan, 1St Carpenter Street, Matru Mandir, Tardeo Road, Mumbai-400 004 Mumbai-400 007 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4636/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Prakashmal G. Arnaiya The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-19(2)(5), Mumbai Vs. Bhavan, 1St Carpenter Street, Mumbai-400 004 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aadpj0419M

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Devendra H. Jain, AR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

ITO 19(1)(2), Mumbai vs. Ashok Kumar G. Arnaiya, Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of the assessee are allowed

ITA 4622/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 May 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 4622/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) The Income Tax Officer, Shri Ashok Kumar G. Ward-15(2)(2), 2Nd Floor, Arnaiya, 32/34, 2 Nd Floor, Matru Mandir, Tardeo Road, Keshav Bhavan, 1St Vs. Mumbai-400 007 Carpenter Street, Mumbai-400 004 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4635/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Ashok Kumar G. Arnaiya, The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-15(2)(2), 2Nd Floor, Vs. Bhavan, 1St Carpenter Street, Matru Mandir, Tardeo Road, Mumbai-400 004 Mumbai-400 007 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Adfpa0906R Aayakr Apila Sam./ Ita No. 4636/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Prakashmal G. Arnaiya The Income Tax Officer, 32/34, 2Nd Floor, Keshav Ward-19(2)(5), Mumbai Vs. Bhavan, 1St Carpenter Street, Mumbai-400 004 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aadpj0419M

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Devendra H. Jain, AR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

M/S. Norinco Private Limited, Kolkata vs. DCIT, Circle - 6(2), Kolkata

Appeal is partly allowed in above terms

ITA 1551/KOL/2017[2007-08]Status: DisposedITAT Kolkata17 May 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2007-08 M/S Norinco Pvt. Ltd. 14, V/S. Dcit, Circle-6(2), P-7, Netaji Subhas Road, Chowrinighee Square, Kolkata-700 001 Aayakar Bhawan, [Pan No.Aaacn 9867 H] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Soumitro Choudhury, Advocate अपीलाथ" क" ओर से/By Appellant Shri C.J. Singh, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 21-02-2019 सुनवाई क" तार"ख/Date Of Hearing 17-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (Appeals)-2, Kolkata’S Dated 20.04.2017 Passed In Case No.857/Cit(A)-2/14-15, Involving Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Twin Folded Pleadings Make It Clear That It Challenges Validity Of The Impugned Re-Opening As Well As Both The Cit(A)’S Action Disallowing / Commission Expense Of ₹17,,28,897/- On Account Of Brokerage Commission. 3. We Advert To The Relevant Basic Facts First. This Assessee Is Admittedly Engaged In Commission Agent, Manufacturing, Representatives, Electronic Fair Tradings, Maintenance Contracts & Project Consultancy Services As Per Assessment Order Dated 27.12.2010. The Dispute Herein Issue That Of

Section 147Section 148

Jayasri Benerjee, Kolkata vs. ITO, WD-25(4), Kolkata

Appeal is allowed for statistical purposes in above terms

ITA 955/KOL/2016[2006-07]Status: DisposedITAT Kolkata17 May 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2006-07 Jayasri Banerjee V/S. Income Tax Officer, 79, S.P.D. Block, Ward-25(4), Aaykar Baghajatin, Kolkata-86 Bhawan, Dakhin, 2, [Pan No.Afnpb 4218 H] Gariahat Road, (South), Kolkata-68 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Vigyaneshwar Nath Datta, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl Cit-Dr ""यथ" क" ओर से/By Respondent 25-04-2019 सुनवाई क" तार"ख/Date Of Hearing 17-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Commissioner Of Income Tax (Appeals)-7, Kolkata’S Order Dated 16.02.2016 Passed In Case No.620/Cit(A)-7/Wd-25(4)/14-15, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Has Raised Four Substantive Grounds In The Instant Appeal Challenging Validity Of Reopening In Issue Followed By The Other Addition(S) Of Unexplained Cash Credits U/S 40(A)(Ia) Disallowance & Tds Mismatch Addition Involving Figures In ₹25,06,706/-, ₹29,31,308 & ₹12,162/-; Respectively. 3. Learned Counsel Vehemently Contends During The Course Of Hearing That Both The Lower Authorities Action Taking Recourse To Sec. 148 R.W.S. 147

Section 143(3)Section 148Section 40