Section 151(2) of the Income Tax Act

Income-tax Act, 2025: s.284

Section 151(2) 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(2) is V.J. Services Company Middle East ltd. v. DCIT (340 ITR 310), cited in 31 of the 137 judgments on BharatTax that turn on this section.

Leading authorities on Section 151(2)

V.J. Services Company Middle East ltd. v. DCIT
340 ITR 310 · 2012 · High Court
31
citing judgments

Before initiating reassessment proceedings under section 147, the Assessing Officer must possess 'reason to believe' that income has escaped assessment. This 'reason to believe' requires tangible material, a nexus to the escaped income, and an application of the Assessing Officer's mind.

Ketan B. Mehta v. ACIT
348 ITR 325 · 2012 · High Court
29
citing judgments

The duty to disclose material facts necessary for assessment, fully and truly, is confined by Explanation 1 to the relevant section. This principle applies across various provisions of the Income-tax Act.

Mercury Travels Limited. Vis. Dy. CIT(258 ITR 533) (Cal) (d) JSRS Udyog Limited & Ors. v. ITO (
361 ITR 160 · 2014 · High Court
7
citing judgments
Addl. CIT v. Gurshant Rotary Compressor Ltd.
15 DTR 429 · Reported
4
citing judgments
Assistant CIT & Anr (2008) 305 ITR 339(Mad) (vi) Idea Cellular Ltd. v. DCIT
83 DTR 132 · 2013 · High Court
4
citing judgments
Principal Commissioner of the Income-tax-3 v. Anthony John Pereira
115 Taxmann.com 368 · 2020 · High Court
3
citing judgments
OLA. (ii) Tata Communications Transformation Services Rajebahadur Madhusudan Trimbak & Ors. v. ACIT
443 ITR 49 · 2022 · High Court
3
citing judgments

Judgments on Section 151(2)

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)

Dharam Pal, Faridabad vs. The Income Tax Officer, Ward 1(1), Faridabad

ITA 4605/DEL/2026[2010-11]Status: DisposedITAT Delhi25 Sept 2026AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 147Section 271(1)(c)

Dharam Pal, Faridabad vs. The Income Tax Officer, Ward 1(1), Faridabad

ITA 4604/DEL/2026[2010-11]Status: DisposedITAT Delhi25 Sept 2026AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 147Section 271(1)(c)

Deputy Commissioner of Income Tax, Central-2, Raipur, Nawa Raipur vs. Satish Sharma, Raipur

The appeal of the Revenue is allowed for statistical purposes

ITA 462/RPR/2026[2014-15]Status: DisposedITAT Raipur21 Sept 2026AY 2014-15

Bench: Shri R.K Panda & Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.462/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 The Deputy Commissioner Of Income Tax, Central-2, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Satish Sharma 34/400, Deen Dayal Awas, Kabir Nagar Colony, Raipur (C.G.)-492 018 Pan: Drips8319Q ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Rituparna Namdeo, CIT-DR
Section 127Section 143(2)Section 144Section 147Section 148Section 2

Pramod Mukund Dalvi, Thane vs. DCIT-Central Circle 1, Thane

In the result, the Assessee’s appeal is allowed

ITA 5398/MUM/2026[2015-16]Status: DisposedITAT Mumbai11 Aug 2026AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Jagadisha.Y: 2015-16

Section 144Section 147Section 148Section 151(2)Section 250

Abhay Kumar Agarwal, Maharajganj vs. Income Tax Officer, Maharajganj

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

ITA 164/VNS/2024[2010-2011]Status: DisposedITAT Varanasi20 Jul 2026AY 2010-2011

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2010-11 Abhay Kumar Agarwal. V. Income Tax Officer Partawal Bazar, Maharajganj- Maharaganj, Uttar Pradesh. 273301, Uttar Pradesh Tan/Pan:Acopa5356R (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajvanshi, Sr. Dr Date Of Hearing: 10 06 2026 Date Of Pronouncement: 20 07 2026 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajvanshi, Sr. DR
Section 147

ACIT-6(1)(1), Mumbai vs. M/S Diligent Media Corporation Limited, Mumbai

ITA 4074/MUM/2025[2011-12]Status: DisposedITAT Mumbai08 Jun 2026AY 2011-12
Section 143(3)Section 147Section 148Section 250

M/S. Armstrong Energy Pvt Ltd, Mumbai vs. The DCIT 6(1)(1), Mumbai

ITA 3395/MUM/2025[2008-09]Status: DisposedITAT Mumbai16 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarm/S Armstrong Energy Pvt. Vs. Dcit 6(1) (1), Mumbai Ltd. Room No. 504, 5Th 5Th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Acit 6(1) (1), Mumbai Vs. M/S Armstrong Energy Pvt. Room No. 504, 5Th Floor, Ltd. Aayakar Bhavan, M.K. 5Th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Rajesh Kumar Yadav (Cit-Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 16.02.2026 आदेश / Order Per Sandeep Gosain, Jm: M/S. Armstrong Energy Pvt. Ltd.

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151(2)Section 251(1)(a)Section 68

ACIT-6(1)(1), Mumbai vs. Armstrong Energy Pvt. Ltd., Mumbai

ITA 2940/MUM/2025[2008-09]Status: DisposedITAT Mumbai16 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarm/S Armstrong Energy Pvt. Vs. Dcit 6(1) (1), Mumbai Ltd. Room No. 504, 5Th 5Th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Acit 6(1) (1), Mumbai Vs. M/S Armstrong Energy Pvt. Room No. 504, 5Th Floor, Ltd. Aayakar Bhavan, M.K. 5Th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Rajesh Kumar Yadav (Cit-Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 16.02.2026 आदेश / Order Per Sandeep Gosain, Jm: M/S. Armstrong Energy Pvt. Ltd.

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151(2)Section 251(1)(a)Section 68

Ba Continuum India Private Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

ITA 368/HYD/2024[2005-06]Status: DisposedITAT Hyderabad04 Feb 2026AY 2005-06

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 10ASection 142(1)Section 143(2)Section 147Section 40

Sri Ram Health Care Private Limited, Baddi vs. Deputy Commissioner of Income Tax, Circle - Parwanoo, Parwanoo

In the result, all the appeal of the Assessee stand allowed for statistical purposes

ITA 850/CHANDI/2025[2010-11]Status: DisposedITAT Chandigarh20 Jan 2026AY 2010-11

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 850/Chd/2025 "नधा"रण वष" / Assessment Year : 2010-11 Sri Ram Health Care Private The Dcit, Limited, बनाम Circle. 81C/2 Epip Phase I, Parwanoo Vs. Jharmajari, Baddi, Himachal Pradesh 173205 "थायी लेखा सं./ Pan No: Aamcs5840H अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Manoj Kumar, Ca राज"व क" ओर से/ Revenue By : Dr.Ranjit Kaur, Addl. Cit, Sr. Dr

For Appellant: Sh. Manoj Kumar, CAFor Respondent: Dr.Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151(2)Section 68

Santosh Laujari Gupta, Mumbai vs. Assessing Officer - 33(3)(3), Kautilya Bhavan

In the result, the appeal filed by the assessee stands partly allowed

ITA 2965/MUM/2025[2009-2010]Status: DisposedITAT Mumbai05 Jan 2026AY 2009-2010

Bench: Shri Sandeep Gosain

Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 147Section 148Section 151(2)Section 234ASection 250

Anusua Ghosh, Kolkata vs. A.C.I.T., Circle - 29, Kolkata

In the result, appeal of the assessee is allowed

ITA 2372/KOL/2024[2014-2015]Status: DisposedITAT Kolkata30 Dec 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142Section 147Section 148Section 151(2)

Assisstant Commissioner of Income Tax, Ghaziabad vs. Arun Kumar, Ghaziabad

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 1035/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal & C.O 118/Del/2025 Assessment Year: 2014-15 Assistant Commissioner Of Vs. Arun Kumar Income Tax 201-202, 2Nd Ii-F-3 Nehru Nagar Ghaziabad Floor Cgo Complex 201001 Uttar Pradesh Hapur Chungi Ghaziabad -201002 Pan No. Aeapk1314B (Appellant) (Respondent) Appellant By Ms. Ankush Kalra, Sr.Dr Respondent By Dr. Rakesh Gupta, Adv Shri Somil Agarwal Adv

Section 10(38)Section 143(3)Section 147Section 148Section 151(2)Section 67Section 68

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

Rajesh Narendra Mewawalla, Mumbai vs. DCIT Central Circle 3(3), Mumbai

ITA 1567/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: Shri Beena Pillai & Smt.Renu Jauhrirajesh Narendra Vs. Dcit Central Circle 3(3) Mewawalla Room No. 1923, Air India Flat No. 2, 1St Floor, Building, Nariman Point, Nutan Prakash Building No. Mumbai-400021. 2, Walkeshwar, Mumbai-400006. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aabpm8200H Appellant .. Respondent

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Annavaran Kosuri- Sr. AR
Section 148Section 151(2)Section 250Section 288ASection 69ASection 69C

Dilip Dayabhai Dhoriyani, Morbi vs. Income Tax Officer Ward 1, Morbi

In the result, the appeal of the assessee is allowed

ITA 401/RJT/2025[2017-18]Status: DisposedITAT Rajkot09 Oct 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.401/Rjt/2025 "नधा"रण वष"/ Assessment Year: (2017-18) Dilip Dayabhai Dhoriyani, Income Tax Officer, Prop. Of Sairam Enterprise, Ceramic बनाम/ Ward-1, Morbi Plaza Shop No.0808 A National Income Tax Office, Morvi- 363 Vs. Highway, Trajpur, Morbi-363 642 642(Gujarat) "थायीलेखासं जीआइआरसं /. /. Pan/Gir No Asxpd1808J (अपीलाथ"/Appellant) (""यथ"/Respondent) .. "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 06/08/2025 घोषणा क" तार"ख /Date Of Pronouncement : 09/10/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 148Section 148ASection 250Section 69A

ACIT, New Delhi vs. M/S. Vadehra Builders Pvt. Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 1417/DEL/2017[2006-07]Status: DisposedITAT Delhi30 Sept 2025AY 2006-07

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 133ASection 143(3)Section 147Section 148Section 151(2)Section 250

Kajal Fashionwear Agency Private Limited, Bhubaneswar vs. ITO, Ward 1(1), Bhubaneswar

In the result the appeal of the assessee is allowed

ITA 286/CTK/2024[2011-12]Status: DisposedITAT Cuttack22 Sept 2025AY 2011-12

Bench: Shri George Mathanआयकर अपील सं/Ita No.286/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2011-2012) Kajal Fashionwear Agency Vs Ito, Ward-1(1), Bhubaneswar Private Limited, Plot No-73 &74/353, Jaya Dev Vihar ,Bhubaneswar, 751013 Pan No. : Aadck 5326 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ca राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 22/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 22/09/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre(Nfac), Delhi Dated 06/06/2024 Passed In Appeal No. Cit(A),Bhubaneswar-1/10363/2018-19 For The Assessment Year 2011-2012. 2. It Was Submitted By The Ld. Ar That Notice U/S.148 Of The Act Has Been Issued On 23.03.2018. It Is Admittedly Beyond The Four Years Period. It Was The Submission That The Reopening Has Been Done On The Basis Of Some Information Received From The Ddit (Investigation), Kolkata. It Was Submission That As The Reopening Has Been Done Beyond The Four Years Period, The Approval For Reopening Is To Be Granted By The Ld. Pcit. It Was Submission That The Ld. Pcit Has Not Given The Approval, Though The Said Notice U/S.148 Of The Act Mentions The Same. The Ld. Ar Drew My Attention To Pages 5 & 6 Of The Paper Book, Which Reads As Follows :-

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Vijay Singh, Sr. DR
Section 148

M/S Real Time Consultants Pvt. Ltd., Mumbai vs. ITO 15(3)(1), Mumbai

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

ITA 3290/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Sept 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Rushabh Mehta,ARFor Respondent: Shri Uma Shankar Prasad, (CIT DR)
Section 131Section 133(6)Section 143(3)Section 147Section 148