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)

S C Jhonson Products Pvt Ltd, Gurgaon vs. ACIT Circle-22(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1470/DEL/2020[2007-08]Status: DisposedITAT Delhi28 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

S.C., Johnson Pvt. Ltd., Gurgaon vs. Addi. CIT Special Range-8, New Delhi

ITA 1122/DEL/2020[2008-09]Status: DisposedITAT Delhi28 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

S.C., Johnson Pvt. Ltd., Gurgaon Haryana vs. DCIT Circle 7(1), New Delhi

ITA 1850/DEL/2019[2006-07]Status: DisposedITAT Delhi28 Aug 2025AY 2006-07

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

Neha Goel, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed in above terms

ITA 1728/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Neha Goel, Vs. Income Tax Officer, F-22/35, Sector-3, Rohini, Delhi Delhi Pan: Ajspb1120D (Appellant) (Respondent)

Section 147Section 148Section 151Section 151(1)Section 151(2)

Vinita Aggarwal vs. ITO Ward 61(1), Delhi, Civic Center

Appeal is allowed

ITA 3151/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 147Section 151(2)

ACIT Circle-64(1), New Delhi vs. Ashima Neb, Noida

In the result, appeal of the Revenue is dismissed being devoid of any merit

ITA 4206/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3953 और 4206 /िद"ी/2019(िन.व. 2008-09)

For Appellant: Shri Ashish Tripathi, Sr. DRFor Respondent: S/Shri Gautam Jain, Parth Singhal & Ankit Kumar, Advocates
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 4

ACIT Circle-64(1), New Delhi vs. Ashima Neb, Noida

In the result, appeal of the Revenue is dismissed being devoid of any merit

ITA 3953/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3953 और 4206 /िद"ी/2019(िन.व. 2008-09)

For Appellant: Shri Ashish Tripathi, Sr. DRFor Respondent: S/Shri Gautam Jain, Parth Singhal & Ankit Kumar, Advocates
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 4

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5487/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5486/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 May 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5485/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

ACIT CC -6(1), Mumbai, Bkc vs. Dhiraj Harish Khialani, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5169/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

ACIT CC-6(1), Mumbai, Bkc vs. Dhiraj Harish Khialani, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5160/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Joseph Mathew Kunnathettu, Mumbai vs. The Assistant Commissioner of Income Tax, Circle-3, Kalyan

In the result, the appeal is accordingly allowed in the above terms

ITA 899/MUM/2024[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanjoseph Mathew Kunnathettu Vs. Acit Circle 3, 14, Trimurthi Apartment, Gandhi 2Nd Floor, Rani Mansion, Nagar, Dombivili (E), Maharashtra – Murbad Road Kalyan, 421 201 Maharashtra – 421 301 Pan: Ailpk9660M (Appellant) (Respondent)

Section 142(1)Section 148Section 2(22)(e)Section 250Section 271(1)(c)Section 68Section 69A

Vikas Raosaheb Powar, Shirol, Maharashtra vs. ITO, Ward-1, Ichalkaranji, Maharashtra

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

ITA 2127/PUN/2024[2018-19]Status: DisposedITAT Pune28 Mar 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2127/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Vikas Raosaheb Powar, Vs. Ito, Ward-1, Powar Doodh Dairy Terwad, Ichalkaranji, Shirol, Kolhapur- 416106. Pan : Bcwpp6212J Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Arvind Desai Date Of Hearing : 08.01.2025 Date Of Pronouncement : 28.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.04.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. There Is A Delay Of 103 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable Cause For Not Filing The Present Appeal Within Prescribed Time Limit. Ld. Dr Raised

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Arvind Desai
Section 144Section 147Section 148Section 148ASection 151(2)

Rabin Arup Mukerjea, Mumbai vs. ITO, Int Tax Ward, 3(2)(1), Mumbai

In the result, appeal of the assessee is allowed on

ITA 5884/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Mar 2025AY 2016-17

Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI AMARJIT SINGH (Accountant Member)

Section 147Section 148Section 197Section 55Section 56Section 56(1)(vii)Section 56(2)Section 56(2)(vii)

Sonia, Sonipat vs. ITO, Ward-4, Sonipat

Appeal is allowed

ITA 3151/DEL/2023[2012-13]Status: DisposedITAT Delhi23 Jan 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara (Judicial Member)

Section 147Section 151(2)

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

Gajendra Pal Sharma, Meerut vs. ITO Ward 1(2), Ghaziabad

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

ITA 532/DEL/2024[2012-13]Status: DisposedITAT Delhi03 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri P.S. Kashyap, CAFor Respondent: Shri Krishna Ramavat, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 151(2)Section 285BSection 69