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

Sundeep Sethi, Kolkata vs. I.T.O., Ward - 44(2), Kolkata

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

ITA 1248/KOL/2025[2015-2016]Status: DisposedITAT Kolkata11 Aug 2025AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.1248/Kol/2025 Assessment Year: 2015-16 Sundeep Sethi…….……………………………...………………..….……….Appellant 164, M. G. Road, Burra Bazar, Kol-7. [Pan: Alaps7114C] Vs. Ito, Ward-44(2), Kolkata ………..........................……........……...…..…..Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Sima Das Biswas, Jcit-Sr.Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : August 11, 2025 Date Of Pronouncing The Order : August 11, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.03.2024 For The Assessment Year 2015–16. 2. At The Outset The Ld. Ar Stated That There Is A Delay Of 374 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Citing Reasonable Cause For The Belated Filing. We After Considering The Submissions & Materials On Record, We Are Satisfied That The Assessee Was Prevented By Reasonable Cause In Filing The Appeal Within The Prescribed Time. Accordingly, The Delay Is Condoned & The Appeal Is Admitted For Adjudication On Merits. 3. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Return Of Income For The Assessment Year 2015–16 Declaring Total Income Of Rs.12,79,510/-. Notice U/S 148 Of The Act Was Issued To The Assessee For The Reasons That The Assessee In Ei Schedule Of The Said Return Has Claimed Exempt Income Under The Head ‘Long Term Capital Gains’ From Transaction On Which Securities Transaction Tax Is Paid. In

Section 148Section 43(2)Section 68

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Trinity Vintrade Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1001/KOL/2025[2013-14]Status: DisposedITAT Kolkata11 Aug 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.1001/Kol/2025 Assessment Year: 2013-14 Dcit, Circle-11(1), Kolkata ………………...………………..….……….Appellant Vs. Trinity Vintrade Pvt. Ltd.………..........................…….........……...…..…..Respondent 2Nd Floor, Room No.22, 22 Canning Street, Kol-1. [Pan: Aadct2156P] Appearances By: Smt. Sima Das Biswas, Jcit, Sr. Dr, Appeared On Behalf Of The Assessee. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : August 11, 2025 Date Of Pronouncing The Order : August 11, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Revenue Is Directed Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi Dated 26.12.2024 For The Assessment Year 2013–14. 2. At The Outset, We Note That There Is A Delay Of 69 Days In Filing The Present Appeal. The Revenue Has Filed A Petition For Condonation Of Delay Citing Reasonable Cause For The Belated Filing. We, After Considering The Submissions & Materials On Record, Satisfy That The Revenue Was Prevented By Reasonable Cause In Filing The Appeal Within The Prescribed Time. Accordingly, The Delay Is Condoned & The Appeal Is Admitted For Adjudication On Merits. 3. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2013–14 By Declaring Total Income Of Rs.70,440/-. The Case Of The Assessee Was Reopened U/S 147 Of The Act By Issuing Notice U/S 148 Of The Act For The Reason That A Sum Of Rs.8,00,056/- Was Transferred From One M/S Purayita Vanija Pvt. Ltd. To The Assessee’S Bank Account During The Year & Found That The Alleged

Section 143(2)Section 147Section 148Section 68

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT, Central, Chennai

ITA 955/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, 395, Oppanakara Street Vs. Pcit (Central)-2, Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Legal Heir Of Late Smt. K.Lakshmi, Vs. Pcit (Central)-2, Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, 395, Oppanakara Street Coimbatore - 641 001. [Pan: Aiypj-4331-M] (अपीलार्थी/Appellant) Pcit (Central)-2, Vs. Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. S. Sundararaman, C.A (Erode) & Shri. S.Anatharaman, Advocate. प्रत्यर्थी की ओर से/Respondent By : Shri. Bipin C.N, Cit. सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख/Date Of Pronouncement : 11.08.2025 :-2-:

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)