Section 148A(d) of the Income Tax Act

Income-tax Act, 2025: s.281

Section 148A(d) falls under section 148A of the Income-tax Act, 1961, which corresponds to section 281 (Procedure before issuance of notice under section 280) of the Income-tax Act, 2025.

Read section 281 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 148A(d) is Sir Kikabhai Premchand v. CIT (24 ITR 506), cited in 156 of the 544 judgments on BharatTax that turn on this section.

Leading authorities on Section 148A(d)

Sir Kikabhai Premchand v. CIT
24 ITR 506 · 1953 · Supreme Court
156
citing judgments

One cannot make a taxable profit or loss from transactions with oneself, as profit only arises from dealings with external third parties, even when transferring assets between different accounts or divisions of the same entity.

Pvt Ltd. v. ACIT
93 Taxmann.com 296 · 2018 · High Court
98
citing judgments

Approval granted by the Principal Chief Commissioner or Principal Commissioner under Section 151 for reassessment proceedings under Section 148 must reflect due application of mind. A mere endorsement of "approved" without reasons or reference to material is insufficient, as the approval serves as a safeguard and must be meaningful, not ritualistic or formal.

Vishakapatnam in Smt. Bommana Swarna Rekha v. A. CIT
147 Taxmann 59 · 2005 · Reported
70
citing judgments
Gurpal Singh v. ITO
159 ITD 797 · 2016 · ITAT
58
citing judgments

Mere cash deposits in a bank account, without the Assessing Officer's independent application of mind on reasons to believe, are not sufficient grounds to invoke jurisdiction under Section 147 for reassessment proceedings.

Pvt. Ltd. v. DCIT
466 ITR 474 · 2024 · High Court
53
citing judgments

Reassessment notices under Section 148A, issued in the context of faceless assessment proceedings, must be issued by the designated Faceless Assessing Officer and not by a Jurisdictional Assessing Officer.

Samp Furniture (P) Ltd. v. ITO
165 Taxmann.com 581 · 2024 · High Court
50
citing judgments

The issuance of a notice under section 148A, including the order under section 148A(d), is a mandatory procedural step before reassessment proceedings can be initiated under section 147/148. Failure to comply with this requirement renders the subsequent reassessment proceedings invalid.

Sri Venkataramana Reddy v. DCIT
468 ITR 181 · 2024 · High Court
49
citing judgments

Notices under section 148 of the Income-tax Act, for international taxation charges, must be issued in a faceless manner, applying the provisions of section 144B and section 151A, in accordance with the notified scheme.

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Kairos Properties Private Limited v. Assistant Commissioner of Income Tax
468 ITR 168 · 2024 · High Court
41
citing judgments
Gurdas Garg v. CIT
63 Taxmann.com 289 · 2015 · High Court
37
citing judgments

Disallowance under Section 40A(3) can be dispensed with if the assessee proves business expediency for cash payment and verifies the genuineness of the transaction, even if it doesn't fall under Rule 6DD.

Judgments on Section 148A(d)

Applied Tek and Management Consultancy Pvt Ltd, Mumbai vs. ITO, Mum-C-(411)(1), DCIT, Circle-1(1)(1), Mumbai

In the result, the ITA Nos

ITA 4792/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Aug 2024AY 2013-14

Bench: Shriprashant Maharishi & Shri Anikesh Banerjee

For Appellant: Shri DeepakTralshawalaFor Respondent: ShriManoj Kumar Sinha (Sr. DR)
Section 144BSection 147Section 148Section 148ASection 250

Applied Tek and Management Consultancy Pvt Ltd, Mumbai vs. Income Tax Officer, Mumbai

In the result, the ITA Nos

ITA 4681/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Aug 2024AY 2016-17

Bench: Shriprashant Maharishi & Shri Anikesh Banerjee

For Appellant: Shri DeepakTralshawalaFor Respondent: ShriManoj Kumar Sinha (Sr. DR)
Section 144BSection 147Section 148Section 148ASection 250

Smt. Shanti A. Motwane, Mumbai vs. Int Tax Ward 3(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1739/MUM/2024[2013-14]Status: DisposedITAT Mumbai12 Jul 2024AY 2013-14

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrismt. Shanti A. Motwane V/S. Int Tax Ward 3(2)(1), C/O Advocate, Moti B. बनाम Air India Building, Totlani (A.R.) Nariman Point, Office No. A405 & A406, Mumbai-400021 4Th Floor, Ramji House, 30, J.S.S. Road, Jambulwadi, Mumbai-400002 स्थायी लेखा सं./जीआइआर C/सं./Pan/Gir No: Ajmpm9118L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Moti B. TotlaniFor Respondent: Shri Anil Sant
Section 142(1)Section 144CSection 147Section 148Section 148ASection 54Section 54F

Raghav Sadanand Prabhu, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

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

ITA 1806/MUM/2024[2017-18]Status: DisposedITAT Mumbai05 Jul 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Raghav Sadanand Prabhu Income Tax Ward 3(3)(1) Flat No. 2, Pawan Building, Air India Building, Room No. 1631, Vs. 16Th Floor, Nariman Point, Sitladevi Temple Road, Mahim, Mumbai-400 016 Mumbai-400 021 Pan/Gir No. Agvpp 7832 L (Assessee) : (Respondent) Assessee By : Ms. Dinkle Hariya : Shri Anil Sant Respondent By Date Of Hearing : 04.07.2024 : 05.07.2024 Date Of Pronouncement

For Appellant: Ms. Dinkle Hariya
Section 142(1)Section 144C(1)Section 147Section 148Section 148ASection 69Section 69A

Ornate Space Private Limited, Mumbai vs. ITO Circle 7(3)(1), Mumbai

ITA 1559/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jun 2024AY 2016-17

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(3)Section 250Section 31Section 68

Principal Commissioner of Income Tax Kolkata 2 vs. M/S Tcg Lifesciences Pvt Ltd

ITAT/62/2024HC Calcutta19 Jun 2024

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 148Section 148A

Ritu Gupta, Faridabad vs. ACIT, Intl Tax, Gurugram

The appeal is dismissed

ITA 297/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Jun 2024AY 2018-19

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri D.C. Garg & Arihant Jain, CAFor Respondent: Shri Vizay B. Vasanta, CIT( DR)
Section 144C(13)Section 147Section 148Section 148ASection 151Section 69A

Nirmal Doshi, New Delhi vs. ITO Ward 44(6), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3737/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Apr 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Anil Kumar Gupta, CAFor Respondent: Ms. Kamaljot Kaur, Sr. DR
Section 143(3)Section 148Section 148ASection 69A

Vikas Hooda, Vpo. Kiloi Khas vs. ITO, Ward- 5, Rohtak, (Haryana)

Appeal of the assessee is allowed for statistical purposes

ITA 3720/DEL/2023[2018-19]Status: HeardITAT Delhi15 Mar 2024AY 2018-19

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2018-19

Section 139Section 148ASection 2(1)Section 234BSection 249(4)Section 249(4)(b)Section 69A

The Income Tax Officer vs. Shri. Mohammed Noushad

WA/328/2024HC Kerala05 Mar 2024

Bench: Us Impugning The Judgment Dated 09.01.2024 Of A Learned Single Judge In W.P.(C).No.13318 Of 2023. Since A Detailed Narration Of The Facts Of The Petitioner'S Case In The Writ Petition Is Given In The Impugned Judgment, We Choose Not To Reiterate Those In This Judgment Since The Appeal Of The Revenue Lies In A Very Narrow Compass. 2. In The Writ Petition, The Challenge Of The Writ Petitioner Was To Ext.P5 Order Passed By The Income Tax Officer Ward-1, Kalpetta, In Terms Of Section 148A(D) Of The Income Tax Act [Hereinafter Referred To As The 'It Act'] & The Consequential Notice [Ext.P6] Issued To The Writ Petitioner By The Said Officer Under Section 148 Of The It Act Proposing A Re-Assessment Of The Income For The Assessment Year 2016-17.

Section 148Section 148A

Rajesh Soni HUF S/O Ram Charan Soni vs. Income Tax Officer

CW/7229/2022HC Rajasthan05 Mar 2024
Section 148Section 282

The Income Tax Officer Ward-2 vs. Vazhakkulam Block Rural Co-Operative Society Ltd., No.E-1082

WA/176/2024HC Kerala04 Mar 2024

Bench: Us Impugning The Judgment Dated 29.11.2023 Of A Learned Single Judge In W.P.(C).No.13727 Of 2023. Since A Detailed Narration Of The Facts Of The Petitioner'S Case In The Writ Petition Is Given In The Impugned Judgment, We Choose Not To Reiterate Those In This Judgment Since The Appeal Of The Revenue Lies In A Very Narrow Compass. 2. In The Writ Petition, The Challenge Of The Writ Petitioner Was To Ext.P5 Order Passed By The Income Tax Officer Ward-2, Aluva, In Terms Of Section 148A(D) Of The Income Tax Act [Hereinafter Referred To As The 'It Act'] & The Consequential Notice [Ext.P6] Issued To The Writ Petitioner By The Said Officer Under Section 148 Of The It Act Proposing A Re-Assessment Of The Income For The Assessment Year 2019-20.

For Respondent: THE INCOME TAX OFFICER WARD-2
Section 148Section 148A

The Income Tax Officer vs. K. Abdul Majeed

WA/159/2024HC Kerala04 Mar 2024

Bench: Us Impugning The Judgment Dated 21.12.2023 Of A Learned Single Judge In W.P.(C).No.14993 Of 2023. Since A Detailed Narration Of The Facts Of The Petitioner'S Case In The Writ Petition Is Given In The Impugned Judgment, We Choose Not To Reiterate Those In This Judgment Since The Appeal Of The Revenue Lies In A Very Narrow Compass. 2. In The Writ Petition, The Challenge Of The Writ Petitioner Was To Exts.P6 & P7 Orders Passed By The Income Tax Officer Ward-2, Tirur, In Terms Of Section 148A(D) Of The Income Tax Act [Hereinafter Referred To As The 'It Act'] & The Consequential Notices [Exts.P8 & P9] Issued To The Writ Petitioner By The Said Officer Under Section 148 Of The It Act Proposing A Re-Assessment Of The Income For The Assessment Years 2016-2017 & 2019-20.

Section 148Section 148A

Cherupurath Mohammed Jeens vs. The Income Tax Officer

WP(C)/19373/2023HC Kerala26 Feb 2024
Section 142(1)Section 148Section 148A

Capacite Infraprojects Limited, Mumbai, Maharashtra vs. DCIT Central Circle 1(2), Mumbau

The appeal of the assessee is partly allowed

ITA 3495/MUM/2023[AY 2018-19]Status: DisposedITAT Mumbai26 Feb 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 115JSection 132Section 139(1)Section 143(3)Section 148ASection 153ASection 37(1)

Nalupurappattil Ahemmad vs. Income Tax Officer

WP(C)/44172/2023HC Kerala14 Feb 2024
Section 147Section 148Section 148A

Kavumkal Road Builders vs. The Income Tax Officer

WP(C)/31020/2022HC Kerala16 Jan 2024
For Respondent: THE INCOME TAX OFFICER
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148A

Kordient Ventures Pvt. Ltd vs. Deputy Commissioner of Income Tax, Circle 13 1, New Delhi and Anr

W.P.(C)/609/2024HC Delhi16 Jan 2024
Section 148Section 148A

Shri. Mohammed Noushad vs. The Income Tax Officer

WP(C)/13318/2023HC Kerala09 Jan 2024

Bench: Passing An Order Under Clause (D) Of Section 148A Of The Income Tax Act Is Covered By The Judgment Of This Court Dated 17.10.2023 Falls Under W.P.(C.) No.12595 Of 2023. In The Said Judgment, It Has Been Held That In Section 148A(B) The Phrase, “Provide An Opportunity Of Being Heard To The Assessee” Would Mean An Opportunity Of Personal Hearing To The Assessee. In The

Section 148Section 148A

Bijendra Singh S/O Pohap Singh vs. Principal Chief Commissioner of Income Tax

CW/6852/2022HC Rajasthan04 Jan 2024
Section 148Section 148ASection 149(1)(a)Section 149(1)(b)