Last updated on: July 29, 2025
Section 148 of the Code of Criminal Procedure (CrPC) in India empowers a Magistrate to order parties involved in a civil dispute concerning land or water to deposit disputed money or property with the court during an ongoing inquiry. This provision ensures that neither party unfairly benefits from the subject matter while legal proceedings are underway, safeguarding the interests of both sides until the case is resolved. Section 148 typically applies when there is a dispute likely to cause a breach of peace and the Magistrate has already initiated an inquiry under Section 145, CrPC. The deposited property or funds stay with the court until a final judgment is made, after which it is distributed as directed. This mechanism helps uphold fairness, maintain public order, and prevent escalation of disputes related to land or water ownership.
Section 148 is a term that holds tremendous relevance across several Indian legal frameworks. Whether you are dealing with income tax matters or have concerns in criminal or civil law, understanding Section 148 can help you make informed decisions, comply with legal rules, and protect your interests. With amendments and judicial interpretations up to 2025, this guide provides all you need, from explanations and expert insights to practical examples and answers to common questions.
Section 148 is a commonly used provision in several Indian statutes:
Did you know? In 2025, over 20,000 notices were issued under Section 148 for tax evasion, making it a hot topic among taxpayers and professionals.
Section 148 in the Income Tax Act enables the Assessing Officer (AO) to issue a notice to a taxpayer if they believe income has escaped assessment. This was always an important anti tax evasion tool, but since the 2021 and 2022 amendments, and continuing to 2025, it is even more relevant due to:
Key features:
If you receive a Section 148 notice from the Income Tax Department, the process is as follows:
What is the time limit to issue Section 148 notice in 2025?
For cases involving less than Rs 50 lakh, the notice can be issued within 3 years from the end of the relevant assessment year. For amounts above Rs 50 lakh, the limit is up to 10 years.
Expert insight: Always check the legitimacy of the notice online via the official Income Tax Portal before proceeding.
Getting a Section 148 notice can cause anxiety. Here’s what you need to do:
First-hand experience:
A Bengaluru entrepreneur recently shared, “After an unexpected Section 148 notice, my CA analysed my digital financial records, responded online, and resolved it within 45 days without litigation.”
Can a Section 148 notice be withdrawn once issued?
A notice can only be withdrawn if issued without satisfying statutory conditions or after court intervention.
Feature/Point | Section 147 | Section 148 |
---|---|---|
Purpose | Gives power to assess/reassess escaped income | Is the procedural step to initiate process |
Action Required | AO completes assessment | AO issues notice to taxpayer |
Involvement of Taxpayer | After Section 148 notice is served | At the starting point of reassessment |
Limitation Periods | Similar, but triggered by Section 148 notice | Notice period governed by Section 148 rules |
In summary, Section 148 is the tool for the AO to communicate and legally trigger the process, while Section 147 is the substantive power under which assessment or reassessment is carried out.
Did you know? In 2025, most online tax platforms offer automated Section 148 response help as part of their tax planning packages.
Pros
Cons
Key features for 2025
How do I know if a Section 148 notice is genuine?
You can check the notice’s authenticity by logging in to the official Income Tax e-filing portal and validating the document number and barcode.
Key takeaway: Section 148, though different in each law, acts as a tool for procedural fairness and enforcement.
Expert’s insight: “The 2025 amendments to NI Act Section 148 mean more strict timelines and conditions for depositing compensation in cheque bounce cases,” notes Advocate K. Sharma, Delhi High Court.
Online tax advisory and legal marketplaces in India have grown in 2025. They help taxpayers, professionals and businesses by:
A first-hand review:
A Mumbai-based start up used such a portal, selected a competitive CA package for Section 148 response, and got resolution for 25 percent less fees than regular offline consulting. Online comparisons save time and ensure quality.
Is it safe to share documents with online tax consultants?
Most reputable marketplaces use encryption and privacy policies, but always check reviews and certifications before sharing sensitive data.
Regularly check your compliance status online and update your contact and KYC details with authorities to ensure timely receipt of any legal notice.
Did you know? In 2025, about 40 percent of disputed Section 148 reassessment orders were struck down because AO did not establish sufficient ‘reasons to believe’ or did not follow correct process.
Section 148 allows the Assessing Officer to reopen past assessment years if they suspect income escaped assessment, after recording proper reasons.
No, the officer must have credible material and record ‘reasons to believe’ before issuing a notice.
Up to 3 years for most cases, up to 10 years if unaccounted income is above Rs 50 lakh, according to the 2025 rules.
It is not mandatory, but advisable, especially if your case involves large sums or complex income streams.
Yes, online platforms allow comparing several tax consultants, checking their reviews, and hiring as per your budget and needs.
No, notice is only to seek clarification. If your documentation is correct and the explanation is valid, proceedings will close without penalty.
Sources:
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Written by Prem Anand, a content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors.
Prem Anand is a seasoned content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors. He has a strong command of industry-specific language and compliance regulations. He specializes in writing insightful blog posts, detailed articles, and content that educates and engages the Indian audience.
The content is prepared by thoroughly researching multiple trustworthy sources such as official websites, financial portals, customer reviews, policy documents and IRDAI guidelines. The goal is to bring accurate and reader-friendly insights.
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