Section 151(1) of the Income Tax Act

Income-tax Act, 2025: s.284

Section 151(1) falls under section 151 of the Income-tax Act, 1961, which corresponds to section 284 (Sanction for issue of notice) of the Income-tax Act, 2025.

Read section 284 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 151(1) is Gurpal Singh v. ITO (159 ITD 797), cited in 58 of the 102 judgments on BharatTax that turn on this section.

Leading authorities on Section 151(1)

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.

Voltas Ltd. v. ACIT
349 ITR 656 · 2012 · High Court
25
citing judgments

A notice issued under section 148 is time-barred and deserves to be quashed if no allegation is made against the assessee for failure to disclose material facts, and the AO's assertion of no prior assessment is contrary to the record. The jurisdiction assumed under section 147 is without lawful basis in such circumstances.

Ashish Plastic Industries v. ACIT
373 ITR 451 · Reported
14
citing judgments

An assessee must be allowed credit for income surrendered and disclosed in another year or by another group assessee to avoid impermissible double taxation.

Dhadda Exports v. ITO
58 Taxmann.com 176 · 2015 · High Court
10
citing judgments

Sanction for issuing a notice under Section 148 is required under Section 151(1). A notice issued without valid sanction is void ab initio and the reassessment proceedings are liable to be quashed.

91 (Guj), (iv) CIT v. Apex Therm Packaging (P.) Ltd.
71 Taxmann.com 275 · 2016 · High Court
9
citing judgments
Assessment. Ingram Micro (India) Exports (P.) Ltd. v. DCIT
78 Taxmann.com 140 · 2017 · High Court
8
citing judgments
Hindutan Lever Ltd. v. R. B. Wadkar, ACIT
269 ITR 186 · 2004 · High Court
7
citing judgments
Sidhmicro Equities (P.) Ltd. v. Deputy Commissioner of Income-tax
150 Taxmann.com 460 · 2023 · High Court
6
citing judgments
Foramer v. CIT
119 Taxmann 61 · 2001 · High Court
4
citing judgments
Balakrishna Hiralal Wani v. ITO
403 ITR 196 · 2018 · High Court
4
citing judgments

Judgments on Section 151(1)

Infra Developers, Shivpuri vs. Income Tax Officer, Ashoknagar

In the result, appeal of the assessee is allowed

ITA 454/AGR/2026[2014-15]Status: DisposedITAT Agra16 Oct 2026AY 2014-15

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2014-15 Infra Developers, Vs. Income-Tax Officer, Narendra Nagar, Shivpuri (Mp)- Ashoknagar (Mp)-473331 473551 Pan :Aabfi5834R (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Advocate & Shri Manuj Sharma, Advocate Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.08.2026 Date Of Pronouncement 16.10.2026 Order Per : Brajesh Kumar Singh: This Appeal Is Directed Against The Impugned Order Dated 26.03.2026 Passed In Appeal No. Nfac/2013-14/10151758 By The Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “Cit(A)] U/S. 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) For The A.Y. 2014-15, Wherein Ld. Cit(A) Has Dismissed Assessee’S Appeal. 2. In This Case, The Original Assessment U/S. 143(3) Was Completed On 14.07.2016, Assessing The Total Income Of The Assessee At Rs. 9,50,000/- As Against The Returned Income Of Rs.8,46,040/-. Subsequently, The Assessment Was Reopened Vide Notice U/S. 148 Of The Act Dated 30.03.2021 On The Ground That The Assessee Had Made Payment Exceeding Rs. 20,000/- In Cash In One Day Amounting To Rs. 20,19,400/- In Violation Of Section 40A (3) Of The Act.

Section 143(3)Section 147Section 148Section 2(24)Section 250Section 40ASection 40A(3)

Rimjhim Properties Pvt. Ltd., Kolkata vs. I.T.O., Ward - 7(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 704/KOL/2026[2011-2012]Status: DisposedITAT Kolkata05 Oct 2026AY 2011-2012

Bench: Shri Rajesh Kumarand Shri Pradip Kumar Choubey

For Appellant: Shri N. S. Saini and Ms PriyankaFor Respondent: Shri Dipu Koley, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 151(1)

Farhat Suhail Sayed Mansoori, Bandra (W) vs. DCIT-23(1), Mumbai, Lalbaug, Parel

In the result, the appeal of the assessee is allowed

ITA 5766/MUM/2025[2010-11]Status: DisposedITAT Mumbai29 Sept 2026AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankar

For Appellant: CGSPS1105E
Section 148Section 151Section 151(1)Section 151(2)Section 152(1)Section 152(2)

Hemant Devji Thakkar HUF, Mumbai vs. Assessing Officer, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3237/MUM/2026[2012-13]Status: DisposedITAT Mumbai28 Sept 2026AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Makarand Vasant Mahadeokarhemant Devji Thakkar Assessing Officer Huf Ward-1(2)(2), Kautilya Vs. 101, Antriksh Wing, Bhavan, Mumbai, 1St Floor, Murar Road, Maharashtra - 400051 Mulund West, Mumbai, Maharashtra - 400080 Pan/Gir No. Aachh 1365 P (Applicant) (Respondent) Assessee By Shri Dinesh Rasiklal Shah, Ld. Ca Revenue By Ms. Jayshree Thakur, Ld. Sr. D.R. Date Of Hearing 20.07.2026 Date Of Pronouncement 28.09.2026 आदेश / Order Per: Makarand Vasant Mahadeokar, Am This Appeal By The Assessee Is Directed Against The Order Dated 15.01.2026 Passed By The Learned Additional/Joint Commissioner Of Income Tax (Appeals)-2, Ahmedabad [Hereinafter Referred To As "The Cit(A)"], For Assessment Year 2012-13. The Impugned Appellate Order Confirms An Addition Of Rs. 2,23,345/- Made Under Section 68 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act”], In The Assessment Order Dated 18.12.2019 Passed Under Section 144 Read With Section 147 Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal:

Section 144Section 147Section 68

The Joint Commissioner of Income Tax vs. M/S Jindal Power Limited

In the result, the appeal is dismissed

TAXC/15/2025HC Chhattisgarh23 Sept 2026
For Appellant: Mr. Ajay Kumarani, AdvocateFor Respondent: Mr. Salil Kapoor, Advocate with Ms. Katyayani
Section 115JSection 143Section 147Section 151Section 260A

Accurate Pressings, Faridabad vs. ITO, Ward- 1(1), Faridabad

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

ITA 5875/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jul 2026AY 2015-16

Bench: Shri Ramit Kochar & Shri Yogesh Kumar Us Accurate Pressings The Ito 24-A/2, Industrial Area, Ward 1(1), Faridabad-121001 V. Faridabad Haryana Haryana. Pan-Aanfa2688P (Appellant) (Respondent) Assessee By Shri Anil Kumar Gupta, Ca Department By Shri Ravi Kant Choudhary, Sr. Dr Date Of Hearing 28.04.2026 Date Of Pronouncement 21.07.2026 Order Per Ramit Kochar, Am: This Appeal In Ita No. 5875/Del/2025 For Assessment Year: 2015-16 Has Arisen From The Learned Cit(A)’S Appellate Order Dated 31.07.2025 U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) In Din No: Itba/Apl/M/250/ 2025-26/1079256579(1), Which In Turn Has Arisen From The Assessment Order Dated 29.03.2022 Passed By The Ao U/S 147 R.W.S 144 R.W.S. 144B Of The 1961 Act (Din No. Itba/Ast/S/147/2021-22/1041965040(1)). 2. Brief Facts Of The Case Are That The Assessee Is A Partnership Firm. The Case Of The Assessee Was Reopened By Revenue By Invoking Provisions Of Section 147/148 Of The 1961 Act, Inter-Alia, On The Grounds That While Computing The Taxable Income , The Assessee Has Also Made Deduction Of Rs. 54,10,183/- From Its Profit On Account Of Partners Capital Waived Off(We Will Confine Ourselves To This Disputed Issue As Other Issue Based On Which Reopening Of The Concluded Assessment Was Made Is Not Relevant For Us As No 2 Accurate Pressings V. Ito

Section 139Section 142(1)Section 147Section 148Section 250Section 271F

Abc Connects, Erode vs. ITO, Ward-1(1), Erode

In the result, grounds taken by the assessee are allowed

ITA 44/CHNY/2026[2014-15]Status: DisposedITAT Chennai19 Jun 2026AY 2014-15

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 44/Chny/2026 ननिाारण वर्ा /Assessment Years: 2014-15 Abc Connects, V. The Income Tax Officer, No.27/33, Thendral Nagar, Ward-1, Near Annai Sathya Nagar, Erode. Palayapala, Erode Collectorate S.O, Erode, Tamil Nadu-638 011. [Pan: Aaofa1397A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. S. Sridhar, Advocate (Erode), Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr.Guru Prasad, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 11.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 19.06.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (A) / Nfac, (Hereinafter Referred As The ‘Ld. Cit(A)’) Dated 12.11.2025, For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2014-15. Grounds Of Appeal 1) The Impugned Order Is Unjust, Unreasonable & Bad In Law. 2) The Learned First Appellate Authority Erred In Not Considering The Scope & Effect Of The First Proviso To Sec. 147, As Nothing Discernible From The Assessment Order As To The Proviso Mentioned Above. 3) The Learned First Appellate Authority Erred In Not Considering The Reasons Recorded & The Corresponding Satisfaction Of The Revenue, Which Speak Volumes About The Fact That The Above Proviso Was Not Followed At All.

For Appellant: Mr. S. Sridhar, Advocate (Erode)For Respondent: Mr.Guru Prasad, Addl. CIT
Section 143(3)Section 147Section 148Section 148ASection 151(1)

Kashinath Anant Pawar, Thane vs. ITO Ward 3(2), Thane

ITA 6059/MUM/2024[2019-20]Status: DisposedITAT Mumbai14 May 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry, Jm& Shri Arun Khodpia, Am

For Appellant: Shri Shriram BajajFor Respondent: Assesseeby
Section 147Section 148Section 151(1)Section 151ASection 69

ITO(Exemptions), Vadodara vs. Muslim Islahi Jamat, Vejalpur Road, Godhra

In the result, the appeal of the Revenue is dismissed

ITA 1854/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2016-17

For Appellant: NoneFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 148Section 151(1)Section 69

Pawan Garg, Panchkula vs. ITO Ward 5((5) Chandigarh, Chandigarh

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271FSection 68

DCIT, Central Circle-5(4), Mumbai vs. Sunil Bhagwatlal Dalal, Mumbai

In the result, both the Revenue’s appeals are partly allowed and

ITA 4047/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Jan 2026AY 2016-17

Bench: Shri Justice (Retd.) C. V. Bhadang&

Section 143(3)Section 69Section 69A

DCIT, Central Circle 5(4), Mumbai vs. Sunil Bhagwatlal Dalal, Mumbai

In the result, both the Revenue’s appeals are partly allowed and

ITA 4046/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Jan 2026AY 2015-16

Bench: Shri Justice (Retd.) C. V. Bhadang&

Section 143(3)Section 69Section 69A

Avishkar Nirman Pvt. Ltd., Kolkata vs. I.T.O., Ward - 13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2302/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2302/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2013-2014) Avishkar Nirman Private Ltd, Vs Ito Ward-13(1), Kolkata 7, Tara Chand Dutta Street, 3Rd Floor, Kolkata-700073 Pan No. :Aagca 5075 Q (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Manoj Kataruka, Advocate रधजस्व की ओर से /Revenue By : Shri Santanu Ghosh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2025 घोषणा की तारीख/Date Of Pronouncement : 11/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 16.09.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That The Assessee Is Challenging The Reopening Of The Assessment. It Was Submission That The Original Assessment U/S.143(3) Of The Act Came To Be Completed In The Case Of The Assessee On 28/01/2016. It Was Submission That Notice U/S.148 Of The Act Had Been Issued To The Assessee On 19/03/2020. It Was He Submission That This Was Beyond The Period Of 4 Years From The End Of The Relevant Assessment Year. It Was Submission That The In View Of Provision Of Section 147 Of The Act, The Ao Must Record The Failure On The Part Of The Assessee To Disclose Truly & Fully All Material Facts As Required For The Assessment.

For Respondent: Shri Santanu Ghosh, Sr. DR
Section 14(3)Section 143(3)Section 147Section 148

Hiralal Agencies Pvt. Ltd., Ranchi vs. DCIT, Circle-1, Ranchi

Appeal of the assessee is allowed

ITA 288/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Nov 2025AY 2011-12

Bench: the Ld. CIT(A) where appeal of the assessee was dismissed sustaining the order of the AO.

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 151(1)

ACIT, New Delhi vs. M/S Sbk Trade and Infrastructure Private Limited, New Delhi

ITA 2173/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmaacit, Cc – 04, Vs. M/S. Sbk Trade & Infrastructure Private Ltd., New Delhi. 211, New Delhi House, 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aarcs9589C) Co No.110 /Del/2025 (In Ita No.2173/Del/2025) (Assessment Year : 2015-16) M/S. Sbk Trade & Infrastructure Private Ltd., Vs. Acit, Cc – 04, 211, New Delhi House, New Delhi. 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aarcs9589C) (Appellant) (Respondent) Assessee By : Shri Mukesh Jain, Ca Shri Samyak Jain, Advocate Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated

For Appellant: Shri Mukesh Jain, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 148Section 149(1)(b)Section 151Section 151(1)Section 151(2)Section 3

Khurshid Ahmad Dar, Jammu and Kashmir, India vs. ITO Ward, Udhampur

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

Kalyani Koley, Howrah vs. CIT(A), Kolkata

Appeal of the assessee is allowed

ITA 227/KOL/2025[2013-14]Status: DisposedITAT Kolkata04 Nov 2025AY 2013-14

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 253(3)

Hukam Chand Singla, Panipat vs. Income Tax Officer, Ward -1, Panipat

Appeal is allowed

ITA 6171/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6171/Del/2025 : Asstt. Year : 2018-19 Hukam Chand Singla, Vs Income Tax Officer, House No. 33-A, Shanti Nagar, Ward-1, Model Town, Panipat, Panipat, Haryana-132103 Haryana-132103 (Appellant) (Respondent) Pan No. Bdqps7971C Assessee By: Sh. Suresh Gupta, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Suresh Gupta, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 148Section 151Section 151(1)

Deputy Commissioner of Income Tax, Delhi vs. Assure Jewels Pvt. Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 2063/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.2063/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Dcit, Assure Jewels Pvt. Ltd., Room No.266, 2Nd Floor, 186/124, 1St Floor, Ravi Market, Vs. Jhandewalan Extn., Dariba Kalan, Chandni Chowk, New Delhi. New Delhi. Pan No.Aakca1155H अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 151(1)

Arpita Mathew Arukakkal, Nagpur vs. ITO Ward 5(3), Nagpur

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

ITA 501/NAG/2025[2016-17]Status: DisposedITAT Nagpur10 Oct 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalearpita Mathew Arukakkal, Residency Road, Sadar Nagpur- 440001, ……………. Appellant Maharashtra. Pan – Arkpm3965D V/S Income Tax Officer ……………. Respondent Ward–5(3), Nagpur, Maharashtra. Assessee By:Shri.Sapan Usrethe.A.R. Revenue By :Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Sapan Usrethe.A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 144Section 144BSection 148Section 151(1)