Section 151(ii) of the Income Tax Act

The decision most relied on for Section 151(ii) is Ramesh Bachulal Mehta v. ITO (177 Taxmann.com 606), cited in 27 of the 105 judgments on BharatTax that turn on this section.

Leading authorities on Section 151(ii)

Ramesh Bachulal Mehta v. ITO
177 Taxmann.com 606 · 2025 · High Court
27
citing judgments

Sanction for issuing a reassessment notice under Section 148 is a prerequisite for the Assessing Officer to assume jurisdiction. The specified authority under Section 151(i) could grant sanction only until the expiry of the prescribed period, considering any extensions provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA).

Alag Property Construction (P.) Ltd. v. ACIT
179 Taxmann.com 578 · 2025 · High Court
21
citing judgments
ACIT v. Surya Ferrous Alloys (P.) Ltd.
169 Taxmann.com 736 · 2024 · ITAT
14
citing judgments
Micro Marbles Pvt. Ltd. v. ITO
457 ITR 569 · 2023 · High Court
11
citing judgments
Pradeep Himatlal Shah v. ITO
170 Taxmann.com 471 · 2025 · High Court
10
citing judgments
736 (Mumbai Trib.); (iv) Rahat Mohammed Riyazuddin Shaikh v. ITO and ACIT vs. Ramchand Thakurdas Jhamtani
173 Taxmann.com 182 · 2025 · Reported
6
citing judgments
Rajeev Bansal Judgment (SC) In Union of India v. Rajeev Bansal
167 Taxmann 70 · 2024 · Supreme Court
3
citing judgments

Judgments on Section 151(ii)

DARBARI INDUSTRIES,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - 41(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed on legal ground, and the reassessment order is quashed

ITA 205/MUM/2026[2019-20]Status: DisposedITAT Mumbai21 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokardarbari Industries Acit - 41(1)(1) 110, Champaklal 8Th Floor, Kautilya Udyog Bhavan, Sion Vs. Bhavan, C-41-43, Koliwada Road, Sion Avenue 3, Near Videsh (West), Mumbai – Bhavan, G-Block, Bkc, 400 022. Bandra Kurla Complex, Bandra East, Mumbai- 400 051 Pan/Gir No. Aaafd3277E (Applicant) (Respondent) Assessee By Shri Bhupendra Shah, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 16.04.2026 Date Of Pronouncement 21.04.2026

Section 115BSection 139(1)Section 142(1)Section 144BSection 147Section 148Section 148ASection 250Section 270ASection 68

M/S. R.KOTHARI & CO ,MUMBAI vs. THE DEPUTY CIT, CENTRAL CIRCLE 1(1), MUMBAI

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

ITA 1993/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Apr 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Dharan Gandhi, Ld. AdvFor Respondent: Shri Umashankar Prasad
Section 147Section 148Section 148ASection 151Section 250Section 69C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

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

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

KALPANA SANJAY PAWAR,MUMBAI vs. ITO WD-41(1)(2), MUMBAI

ITA 9047/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Mar 2026AY 2017-18

Bench: the Tribunal challenging the validity of the re-assessment proceedings raising, inter alia, the following grounds: "2. On the facts and circumstances of the case and in law, the learned Assessing Officer has erred in issuing the order under Section 148A(d) and the notice under Section 148 after obtaining the approval of the approval of PCIT-1, Mumbai which was not the correct 'specified authority' as per Section 151 who should have approved it when three years have already elapsed from the

For Appellant: Shri Aditya RamachandranFor Respondent: Ms. Deepika Arora
Section 1Section 144BSection 147Section 148Section 148ASection 151Section 151A

SUDHIR DAMJI BHARANI,MUMBAI vs. ITO WD-27(3)(1), NAVI MUMBAI

ITA 9046/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Mar 2026AY 2017-18

Bench: SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Aditya RamachandranFor Respondent: Ms. Deepika Arora
Section 144BSection 147Section 148Section 148ASection 149Section 151

JIGNESH NATVERLAL PATEL (REPRESNTED BY LATE NATVERLAL NANUBHAI PATEL),MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

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

ITA 6769/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Mar 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawaljignesh Natverlal Patel Vs Ito Ward-24(3)(1), Mumbai (Represented By Late Piramal Chamber, Lalbaug, Natverlal Nanubhai Patel) Mumbai-400012 401 Adarsh Building, Rto Four Bunglows, Andheri (West), Mumbai-400053 Pan:Aaapp1767B Appellant Respondent

For Appellant: Shri Aditya RamchandranFor Respondent: Shri Sushil B. Shende (Sr DR)
Section 139(1)Section 147rSection 148Section 148ASection 149Section 151Section 151ASection 250

GOVINDAN GNANAVEL,NAGAPATTINAM vs. ITO, WARD-1(1), TRICHY

In the result, the appeal of the assessee is allowed

ITA 3202/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3202/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Aswathy, JCIT
Section 147Section 148Section 148ASection 151Section 250Section 69A

ITO, WARD-1(1), KOLKATA, KOLKATA vs. A P TRADING AND FINANCE COMPANY LIMITED, KOLKATA

In the result, the appeal of the revenue stands dismissed and the cross-objection of the assessee stands allowed

ITA 2801/KOL/2025[2016-17]Status: HeardITAT Kolkata02 Mar 2026AY 2016-17

Bench: Shri George Mathan & Shri Laxmi Prasad Sahuassessment Year: 2016-17 Ito, Ward-1(1), Kolkata A P Trading & Finance Company Limited Vs P-39, Princep Street, Kol – 700069. (Pan: Aadca8815B) (Appellant) (Respondent)

For Appellant: Shri Narendra Kedia, AdvocateFor Respondent: Shri Soumitra Ghosh, Sr. DR
Section 148Section 148ASection 151

PRAKASH JAIN,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 416/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleprakash Jain Asstt. Commissioner Of Income C/O Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5Th Udaipur B Road, Sardarpura, Jodhpur - 342001 Pan No. Acepj 5236 H Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By The Assessee, Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The“Nfac/Cit(A)”] Dated 29/08/2025 With Respect To The Assessment Year 2017-18. 2. At The Outset, The Id. Counsel For The Assessee Vehemently Submitted That The Issue Raised In This Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Union Of India Vs. Rajeev Bansal 167 Taxmann.Com 70. The Ar Briefly Narrated The Facts Of The Case That Notice U/S 148 Of The Income-Tax Act

Section 148Section 148ASection 151

ASHABEN BABULAL GALA,MUMBAI vs. ITO 41(4)(1), MUMBAI

In the result, the Assessee's appeal is allowed on legal aspect

ITA 8633/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Feb 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2017-18 Ashabenbabulal Gala, National Faceless Centre, C-536, Panbai Nagar, Nfac, New Delhi, Shreeprastha 2Ndroad, Near Ito – 41(4)(1), Vs. Viva Super Market, Kautilyabhavan, Mumbai. Nalasopara (West), Umrale, Palghar, Maharashtra - 401203. (Appellant) (Respondent) Pan: Afzpg 0653 H Present For: Assessee By : Shri. Vikrant Vora Revenue By : Shri. Surendra Mohan, (Sr.D.R) Date Of Hearing : 23.02.2026 Date Of Pronouncement : 23.02.2026 O R D E R Per :Narender Kumar Choudhry:

For Appellant: Shri. Vikrant VoraFor Respondent: Shri. Surendra Mohan, (SR.D.R)
Section 250

MANDEEP KAUR,FATEHABAD vs. ITO, WARD - 1, FATEHABAD

The appeal stand allowed

ITA 630/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh16 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.630/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2016-17) Ms. Mandeep Kaur Ito Ward -1 बनाम/ Vs. Vpo Museh Ali Hizrawan, Khurd, To Fatehabad Rohtak - 124001 Fatehabad, Haryana – 125050 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Datpk-9813-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Mukesh Kumar Jain (Ca) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 10.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 16.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016- 17 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 17-02-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 147 R.W.S. 144Of The Act On30-04-2023. 2. The Ld. Ar, At The Outset, Urged Legal Ground No.4 To Assail The Jurisdiction Of Ld. Ao. In This Ground Of Appeal, It Has Been Pleaded That The Order Passed U/S 148A(D) As Well As Issue Of Notice U/S 148

For Appellant: Sh. Mukesh Kumar Jain (CA) – Ld. AR (Virtual)For Respondent: Sh. Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 147Section 148Section 148ASection 151

VENKATA RAO POGARTHI,NARSARAOPET vs. NEAC (CIT APPEALS), DELHI

In the result, appeal of the assessee is allowed

ITA 426/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 Feb 2026AY 2018-19

Bench: Itat With A Delay Of 55 Days. During The Hearing Proceedings Before

Section 147Section 148Section 151Section 254(1)Section 69

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

PALANISAMY SHANKARGANESH,ERODE vs. ITO WARD 1,(1), ERODE

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

ITA 3544/CHNY/2025[2018-19]Status: DisposedITAT Chennai10 Feb 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./Ita No.: 3544/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Palanisamy Shankarganesh The Income Tax Officer, Prop: Universal Communication, Vs. Ward-1(1), No.56, Mettur Road, Erode, Erode. Tamil Nadu-638 001. [Pan: Azsps4331D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr.Bhupendran, Advocate ""यथ" क" ओर से/Respondent By : Mr.Sbr Kumar Laghimsetti, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 10.02.2026

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mr.SBR Kumar Laghimsetti
Section 142(1)Section 143(1)Section 147Section 148Section 148ASection 151

JIGNESH JANU ABGUL,THANE vs. INCOME TAX OFFICER, WD-4(1), THANE

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

ITA 8083/MUM/2025[2016-17]Status: DisposedITAT Mumbai10 Feb 2026AY 2016-17

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Prakash Jhunjhunwala, CA & Shri Saiprasad GhoshFor Respondent: Ms. Kavita Kaushik (SR DR)
Section 147Section 148Section 151Section 250

DEVANSHI SHARMA ,MUMBAI vs. ITO WARD 34(1)(1), MUMBAI

In the result, the appeal is allowed as indicated above

ITA 7007/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardevanshi Sharma Ito, Ward 34(1)(1) 216, 2Nd Floor, Kautaliya Bhawan, Sagar Jyoti, Plot No. 18, Vs. 6Th Road, Jvpd Scheme, G-Block, Bandra Kurla Complex, Vile Parle (W), Mumbai-400 056 Bandra (E), Mumbai-400 051 Pan/Gir No. Cmvpk 6007 Q (Appellant) : (Respondent) Appellant By : Shri Shashank Mehta Respondent By : Shri Annavaram Kosuri Date Of Hearing : 05.02.2026 Date Of Pronouncement : 10.02.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Against Order Dated 27.10.2025, Passed By National Faceless Appeal Centre (‘Nfac’ For Short), Delhi For The Assessment Year (A.Y. For Short) 2017-18. 2. In Ground No. 1, The Assessee Has Raised A Pertinent Legal Issue, Challenging The Validity Of The Order Passed U/S. 148A(D) Of The Income Tax Act, 1961 (‘The Act’ For Short) As Also The Notice Issued U/S. 148 Of The Act. Since, The Aforesaid Issue Raised By The Assessee Is A Purely Legal & Jurisdictional Issue Going To The Root Of The Matter & Affecting The Validity Of The Proceedings Initiated U/S. 147 Of The Act, We Are Inclined To Address The Issue At The Very Outset.

For Appellant: Shri Shashank MehtaFor Respondent: Shri Annavaram Kosuri
Section 10(38)Section 147Section 148Section 148ASection 151

THE ROYAL BANK OF SCOTLAND N.V. - INDIA BRANCH (AMALGAMATED WITH NATWEST MARKETS PLC - INDIA BRANCH),KOLKATA vs. D.C.I.T., INTERNATIONAL TAXATION - 2(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1325/KOL/2024[2016-2017]Status: DisposedITAT Kolkata30 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1325/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2016-2017) The Royal Bank Of Scotland Vs Dcit, International Taxation- N.V.-India Branch(Amalgamated 2(1), Kolkata With Natwest Markets Plc-India Branch) 907, Regus, 9Th Floor, Ps Arcadia, 4A, Abanindra Nath Thakur Sarani, Kolkata-16 Pan No. :Aacca 6818 K

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri Praveen Kishore, CIT-DR
Section 147Section 148Section 148ASection 151

JET SPEED REALTORS,MUMBAI vs. ITO 31(2)(1), MUMBAI

ITA 7537/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 147Section 148Section 148ASection 250Section 43C

M/S SHEETAL CLOTHING COMPANY PVT LTD,MUMBAI vs. DCIT-CIRCLE 5(3)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 5825/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Hitesh Jain, CAFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 151Section 68

ANUMITA INFRASTRUCTURE PRIVATE LIMITED,MUMBAI vs. PCIT-4, MUMBAI

ITA 2555/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar

Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 151ASection 263

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