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

Kiwi Dealcom Private Limited, Kolkata vs. ITO, Ward 11(1), Kolkata

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

ITA 782/KOL/2025[2013-14]Status: DisposedITAT Kolkata31 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.782/Kol/2025 Assessment Year: 2013-14 Kiwi Dealcom Pvt. Ltd.…………………..……..…………………....Appellant 16 Ganesh Chandra Avenue, 8Th Floor, Kol-13. [Pan: Aaeck1653Q] Vs. Ito, Ward-11(1), Kolkata……………....…..………………….…..... Respondent Appearances By: Shri Niraj Mangla, Ca, Appeared On Behalf Of The Appellant. Smt. Monalisha Pal Mukherjee, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 31, 2025 Date Of Pronouncing The Order : July 31, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac Dated 07.03.2025, Passed Against The Assessment Order Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2018–19. 2. Brief Facts Of The Case Are That The Assessee Is A Company Which Filed Its Return Of Income For Ay 2013–14 Declaring A Total Income Nil. The Case Was Reopened Under Section 147 Of The Act Based On Information That The Assessee Had Received A Sum Of ₹1.30 Crores During Fy 2012–13 From Strong Infracon Pvt. Ltd., Alleged To Be A Paper Company Engaged In Providing Accommodation Entries. The Ao Analysed The Bank Statement & Financials Of Strong Infracon Pvt. Ltd. & Concluded That The Said Receipt Represented Unexplained Credit. In Response To The Notice Under Section 148, The Assessee Filed Its Return

Section 147Section 148Section 250Section 68

Shri Gautam Gupta, Howrah vs. ITO, Ward 47(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1192/KOL/2025[2018-2019]Status: DisposedITAT Kolkata31 Jul 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1192/Kol/2025 Assessment Year: 2018-19 Shri Gautam Gupta…………………..……..…………………....Appellant 20/4/4, Sarada Chatterjee Lane, Howrah, Kadamtala S.O (Howrah), Howrah, W.B – 71101. [Pan: Arwpg0842P] Vs. Ito, Ward-47(1), Kolkata……………....…..………………….…..... Respondent Appearances By: Shri Arya Das, Ar & Subhajit Roy, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 31, 2025 Date Of Pronouncing The Order : 31/07/2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) [Cit(A)], Kolkata, Dated 27.03.2025, Passed Against The Assessment Order Under Section 147/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2018–19. 2. Brief Facts Of The Case Are That The Assessee, Engaged In The Business Under The Proprietorship Concern Named M/S. Ma Durga Enterprises, Filed The Return Of Income Declaring Income Of ₹6,55,790. During The Course Of Reassessment Proceedings Initiated Under Section 148 Of The Act, The Assessing Officer (Ao) Made An Addition Of ₹20,00,845, Treating The Purchases Made From M/S. Devyansh Delcom Pvt. Ltd. As Bogus, Based On The Findings That The Said Entity Was Non-

Section 147Section 148

Krypton Industries Limited, Falta vs. DCIT, Circle 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1186/KOL/2025[2014-2015]Status: DisposedITAT Kolkata31 Jul 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1186/Kol/2025 Assessment Year: 2014-15 Krypton Industries Ltd.…………………..……..…………………....Appellant Plot 31 & 32, Sector-1, Falta, 24 North Parganas, W.B – 743504. [Pan: Aabck0868N] Vs. Dcit, Circle-1(1), Kolkata……………....…..………………….…..... Respondent Appearances By: Shri Akkal Dudhwewala & Vidhi Ladia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 31, 2025 Date Of Pronouncing The Order : July 31, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) [Cit(A)], Kolkata, Dated 31.03.2025, Passed Against The Assessment Order Under Section 147/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Brief Facts Of The Case Are That Information Was Received From The Investigation Wing, Kolkata, Indicating That The Assessee-Company Had Taken Bogus Purchases From One Shri Sanjiw Kumar Singh To Reduce Its Taxable Income. A Search Under Section 132 Of The Act Was Conducted On The Said Person & His Statement Was Recorded. Based On The Appraisal Report & Material Found During The Search, It Was Alleged That The Assessee Was One Of The Beneficiaries Of Such Bogus

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 154

Riaz Ali, Tiruvarur vs. ITO, Int Tax Ward 2(1), Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 790/CHNY/2025[2018-19]Status: DisposedITAT Chennai31 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.790/2025 (धििाारणवर्ा / Assessment Year: 2018-19) Riaz Ali, Vs. Income Tax Officer, No.2-A, Puliyangudi North (International Taxation)-2(1), Street, Koothanallur, Tiruvarur, Chennai. Tamil Nadu-614 101. [Pan:Auepr2020H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Ms.T.V.Muthu Abirami, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam,Jcit. सुनवाई की तारीख/Date Of Hearing : 17.07.2025 घोषणा की तारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Manu Kumar Giri () This Appeal By The Assessee Is Arising Out Of The Final Assessment Order Dated 06.01.2025, Passed By The Income Tax Officer, Intl Taxn Ward 2(1) Che, Chennai For The Assessment Year 2018-19 U/S.147 R.W.S. 144C (13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) In Pursuant To The Directions Of The Dispute Resolution Panel-2, Bengaluru Dated 26.12.2024. 2 Ita No.790/Chny/2025 (Ay 2018-19) Riaz Ali

For Appellant: Ms.T.V.Muthu Abirami, AdvocateFor Respondent: Ms.Gouthami Manivasagam,JCIT
Section 127Section 144BSection 147Section 148Section 148ASection 54