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

Sollfege Electronics Private Limited (Presently Known As Sollfege Electronics Limited), Kolkata vs. ITO, Ward 8(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1012/KOL/2025[2018-2019]Status: DisposedITAT Kolkata16 Oct 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1012/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Sollfege Electronics Private Vs Ito Ward 8(2), Limited P-7, Chowringhee Square, (Presently Known As Sollfege Kolkata-700069, West Bengal Electronics Limited) 3, Pretoria Street, 2Nd Floor, Chandrakunj Building, Kolkata-700071, West Bengal Pan No. :Aaecd4463B (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Soumitra Choudhury & Shri Pranabesh Sarkar, Advocates रधजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 27/08/2025 घोषणा की तारीख/Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Dated 22.03.2025, Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2018-2019. 2. At The Time Of Hearing, Ld.Counsel For The Assessee Pressed The Grounds No.8, 9, 10 & 11, Which Are Raised By The Assessee To Challenge The Confirmation Of Addition By The Ld. Cit(A) Of Rs.60.00 Lakhs Made By The Assessing Officer U/S.68 Of The Act As Unexplained Cash Credit. 3. Facts In Brief Are That The Assessee Is Engaged In The Business Of Trading Of Electronics Audio, Video Etc. The Assessee Filed Its Return Of Income U/S.139(1) Of The Act On 06.10.2018 Declaring Total Income At Rs.95,23,889/-. The Notice U/S.148A(B) Of The Act Was Issued By The Assessing

For Appellant: Shri Soumitra Choudhury & ShriFor Respondent: Shri S.B.Chakraborthy, Sr.DR
Section 139(1)Section 148Section 148ASection 68

Firoz Alam, Saharanpur vs. ITO Ward-3(3)(3), Saharanpur

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

ITA 346/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Oct 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalfiroz Alam, Income Tax Officer, Quila Nawab Ganj, Ward-3(3), Saharanapur. Chakrata Road, Vs. Saharanpur, Uttar Pradesh-247001. Pan-Afspa9199P (Appellant) (Respondent) Assessee By None Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 23/07/2025 Date Of Pronouncement 23/07/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A), In Short] Dated 28.08.2024 In Appeal No. Nfac/2017-18/10273096 Arising Out Of Order Passed U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) Dated 28.02.2023 For Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessment Was Reopened On The Basis Of The Information That Assessee Has Made Transaction Of Rs. 94,76, 190/- With A Company Who Was Indulged In Purchases & Sales Only On Papers Without Actual Moment Of Goods. Accordingly, The Order U/S 148A(D) Of The Act Was Passed & Notice U/S 148 Was Issued After Obtaining The Approval From The Competent Authorities. During The Firoz Alam Vs. Ito Course Of Reassessment Proceedings, The Assessee Never Appeared Nor Filed Any Reply Before The Ao And, Therefore, The Ao Proceed To Complete The Assessment Exparte By Making The Addition Of Rs.94,76,190/- As Unexplained Expenditure U/S 69C Of The Act Towards The Purchases Made From Two Parties.

Section 147Section 148Section 148ASection 221(1)Section 69C

Shambu Dayal Modi, Modi Plastic Udyog vs. Assessing Officer, ITO Ward

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

ITA 168/RAN/2025[2018-19]Status: DisposedITAT Ranchi15 Oct 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.168/Ran/2025 Assessment Year: 2018-19 Shambu Dayal Modi………….……………............................……….……Appellant Modi Plastic Udyog, Mini Shed No.-31, 32, Phase-Iii, Adityapur Industrial Area, Adityapur, Jamshedpur, Seraikela-Kharsawan, Jharkhand-832109, Jamshedpur, Jharkhand – 832109. [Pan: Akxpm9308G] Vs. Ito, Ward-3(1), Jamshedpur...…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Nfac, Delhi [“Cit(A)”] Dated 19.03.2025 Under Section 250 Of The Income-Tax Act, 1961 (The “Act”) For The Assessment Year 2012–13. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018–19 Declaring A Total Income Of ₹5,45,350/-. Subsequently, The Assessing Officer Received Information That The Assessee Was Allegedly Involved In Gst Evasion By Facilitating Purchases Without Actual Movement Of Goods. As Per The Information Received From The Gst Database, The Assessee Had Shown Purchases Amounting To ₹13,12,816/- From M/S. Tumbqun Plastic During The Year Under Consideration. Based On This Information, The Assessing Officer Initiated Proceedings Under Section 148A(B) Of The Income-Tax Act, 1961

Section 144Section 148Section 148ASection 250

Prabhu Dayal Bhartiya, Patna vs. Dc/Ac Circle-4, Patna

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

ITA 372/PAT/2025[2013-14]Status: DisposedITAT Patna15 Oct 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.372/Pat/2025 Assessment Year: 2013-14 Prabhu Dayal Bhartiya (Huf)….………. …………………....Appellant 701, Shanti Kunj, Chajjubagh, Patna, Bihar- 800001.. [Pan: Aachp7738Q] Vs. Dc/Ac, Circle-4, Patna…....…..……………..………………….…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Is Directed By The Assessee Against The Order Dated 16.07.2025 Passed By The Nfac Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee, A Hindu Undivided Family (Huf), Filed Its Return Of Income For The Assessment Year 2013– 14 Declaring A Total Income Of ₹6,120/-. The Case Was Reopened Under Section 147 Of The Income-Tax Act, 1961 On The Basis Of Information Received From The Investigation Wing That The Assessee Was A Beneficiary Of Accommodation Entries In The Form Of Long-Term Capital Gains (Ltcg) From The Sale Of Shares Amounting To ₹55,16,804/- Received From M/S. Aayan Commercial Pvt. Ltd. & Its Associate Concerns. It

Section 10(38)Section 147Section 148Section 250Section 68