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)

Shikhar Exports, New Delhi vs. Aito Ward - 54(1), New Delhi

ITA 8518/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Oct 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Sudhir Kumarshikhar Exports Vs. Aito, Ward – 54(1) C/O. Pranshu Goel, C.A. New Delhi 5A/3A, Ansari Road Darya Ganj, New Delhi-110 002 Pan: Aadfs 6406 M (Appellant) (Respondent) Assessee By : Shri Pranshu Goel, C.A. & Shri Aditya Gupta, Adv. Revenue By: Shri V. K. Dubey, Sr. D.R. Date Of Hearing 15/10/2024 Date Of Pronouncement 18/10/2024

For Appellant: Shri Pranshu Goel, C.A. and Shri Aditya Gupta, AdvFor Respondent: Shri V. K. Dubey, Sr. D.R
Section 10BSection 143(3)Section 147Section 148Section 150(1)Section 150(2)

Shakuntla Devi, Tijara vs. Income Tax Officer, Riico Industrial Area, Bhiwadi

In the result the appeal filed by the appellant stands allowed with no orders as to costs

ITA 864/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Aug 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 148Section 2(14)Section 69B

Seema Arora, Meerut vs. ITO Ward 2(3), Meerut

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

ITA 3932/DEL/2023[2012-13]Status: DisposedITAT Delhi08 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu & Shri Vimal Kumarasstt. Year : 2012-13 Ms. Seema Arora, Vs. Ito, Ward-2(3), B-267, Shastri Nagar, Meerut Meerut Aayakar Bhawan, U.P. – 250004 Bhansali Ground, Delhi Road, (Pan: Abmpa8033G) Meerut, U.P.-250001 (Appellant) (Respondent) Appellant By : Shri P.S. Kashyap, Adv. Respondent By : Shri Ram Dhan Meena, Sr. Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 08.07.2024

For Appellant: Shri P.S. Kashyap, AdvFor Respondent: Shri Ram Dhan Meena, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151(2)Section 68

Dhaval Exim Private Limited, Mumbai vs. Asstt. Commissioner of Income-Tax-5(1)(2), Mumbai

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

ITA 4773/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Asst. Commissioner Of Income Dhaval Exim Private Limited Tax 5(1)(2) 117-A, Panchratna Bldg, Aaykar Bhavan, Mama Parmanand Marg, Opera Vs. Maharshi Karve Road, House, Mumbai-400 004 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aadcd0472B : Shri Rajesh C. Shah, Ar Assessee By Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 21.05.2024 30.05.2024 Date Of Pronouncement :

For Respondent: Shri Rajesh Meshram, DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151(2)

Naresh Kumar Aggarwal, Delhi vs. Income Tax Officer Ward 36(2), New Delhi, Delhi

In the result, the appeal of the assessee is allowed

ITA 3938/DEL/2023[2012-23]Status: DisposedITAT Delhi30 Apr 2024AY 2012-23

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Assessment Year : 2012-13] Naresh Kumar Aggarwal, Vs Ito, B-40, Majlis Park, Adarsh Nagar, Ward-36(2), New Delhi-110033. New Delhi. Pan-Azfpa0154P Appellant Respondent Appellant By Shri Dev Raj Sharma, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 22.04.2024 Date Of Pronouncement 30.04.2024

Section 147Section 151(2)

Dhaval Exim Private Limited, Mumbai vs. ACIT, 5(1)(2), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 2532/MUM/2023[2012-13]Status: DisposedITAT Mumbai25 Apr 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Dhaval Exim Pvt. Ltd., Acit, 5(1)(2), 117-A, 117-A, Panchratna Bldg., Aayakar Bhavan, Vs. Mama Parmanand Marg, Opera Maharishi Karve Road, House, Mumbai-400020. Mumbai-400 004. Pan No. Aadcd 0472 B Appellant Respondent : Mr. Rajesh Shah Assessee By Revenue By : Smt. Mahita Nair, Sr. Dr : 04/04/2024 Date Of Hearing Date Of Pronouncement : 25/04/2024

For Respondent: Mr. Rajesh Shah
Section 143(2)Section 147Section 148Section 151(2)

Jarina Begum, Kota vs. ITO Ward -1(4), Kota

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

ITA 675/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Mar 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya (Adv.) &
Section 120Section 142(1)Section 147Section 148Section 151(2)Section 234ASection 68

Ntpc Limited, New Delhi vs. ACIT, Special Range-06, Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 1811/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Feb 2024AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Subhra Jyoti Chakroborty, CIT-DR
Section 143Section 143(3)Section 147Section 148Section 80I

Ntpc Limited, New Delhi vs. ACIT, Special Range-06, New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 1810/DEL/2023[2011-12]Status: DisposedITAT Delhi16 Feb 2024AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Subhra Jyoti Chakroborty, CIT-DR
Section 143Section 143(3)Section 147Section 148Section 80I

Aep Investments (Mauritius) Limited, Mauritius vs. ACIT Circle Intl. Taxation 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2164/DEL/2023[AY 2017-18]Status: DisposedITAT Delhi17 Jan 2024

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Vizay B. Vasanta, Sr. DR
Section 144Section 144CSection 147Section 234ASection 234BSection 270ASection 271F

Ravindra K Reshamwala, Mumbai vs. The Income Tax Officer Ward 17(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2925/MUM/2023[2010-11]Status: DisposedITAT Mumbai29 Dec 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Piyush ChhajedFor Respondent: Smt. Mahita Nair
Section 143(1)Section 143(3)Section 147Section 148Section 151(2)Section 250Section 35Section 35A

Chirag Mishrimal Hirani, Surat vs. The Deputy Commissioner of Income Tax, Circle-1(3), Surat

In the result, appeal of assessee is allowed

ITA 582/SRT/2023[2007-08]Status: DisposedITAT Surat26 Dec 2023AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.582/Srt/2023 (Ay 2007-08) (Hearing In Physical Court) Chirag Mishrimal Hirani Deputy Commissioner Of 301, Divyadarshan Income-Tax, Circle-1(3), Vs Apartments, B/H Umra Police Surat, Aayakar Bhavan, Station, Surat-395001 Majura Gate, Surat-395001 Pan : Amups 4678 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

D.C.I.T. - 15(3)(2), Mumbai vs. Sadguru Management Consultancy P. Ltd., Mumbai

In the result ground of appeal filed by the assessee under rule 27 of ITAT Rule is allowed and appeal of the revenue is dismissed

ITA 6323/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2023AY 2009-10

Bench: Aby T Vakery & Shri Amarjit Singhdy. Commissioner Of Vs. Sadguru Management Income Tax- 15(3)(2) Consultancy Pvt. Ltd Room No. 451, 4 Th Floor, 7, Gagangiri, Plot No. 47, Aayakar Bhavan, Sector 17, Vashi, Navi Maharshi Karve Road, Mumbai- 400703 Mumbai- 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aamcs1626F Appellant .. Respondent

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Shri Suresh D. Gaikwad, DR
Section 132Section 143(1)Section 148Section 250Section 68

Gonuguntla Nirmala Devi, Annatapur vs. ACIT, Circle-1, Anantapur

In the result, the appeal of the assessee is dismissed

ITA 412/HYD/2022[2012-13]Status: HeardITAT Hyderabad17 Aug 2023AY 2012-13
For Appellant: Shri R. Venkataraman, AR
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

The Indure Pvt. Ltd., New Delhi vs. ACIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4151/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Aug 2023AY 2010-11
Section 143(3)Section 147Section 148Section 250Section 68

Prabodh Sadashiv Sadavartem(HUF), Nagpur vs. I.T.O.(TDS) Ward -1(4), Nagpur

In the result, the appeal of assessee is dismissed

ITA 547/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

Shri Prabodh Sadashiv Sadavarte (HUF), Nagpur vs. Income Tax Officer, Ward-1(4), Nagpur

In the result, the appeal of assessee is dismissed

ITA 377/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

M/S. Steering Securities and Finance Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5194/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jul 2023AY 2005-06

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Ashok Kumar Jain, CAFor Respondent: Sh. Anuj Garg, Sr. DR
Section 147Section 148Section 151(2)Section 68

Income Tax Officer, Ward-1-1, Kota vs. Shri Chandi Ram, Kota

In the result, appeal of the revenue is dismissed

ITA 662/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Siddharth Ranka (Adv.) &For Respondent: Smt Runi Pal (Addl. CIT)
Section 143(3)

Keval H Seth, Mumbai vs. ITO Ward 16(2)(1), Mumbai

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

ITA 418/MUM/2020[2007-08]Status: DisposedITAT Mumbai09 Jun 2023AY 2007-08

Bench: Shri Pavan Kumar, Hon’Blekeval H. Seth V. Ito, Ward 16(2)(1), 17-D Malabar Apartment Matrumandir, Nepeansea Road Tardeo Road, Mumbai- 400036 Mumbai- 400007 Pan: Afbps4180H

Section 132Section 143(1)Section 147Section 148Section 151Section 250
Section 151(2) Income Tax Act (2025: s.284) — Case Laws | BharatTax