“Section 2(1)(b)(ii)”

Section References (mined)Section 2Section 2(1)(b)(ii)5 judgments

SHANTILAL NAROTTAMDAS PANCHAL,MALAD EAST vs. ITO-41(3)(4), MUMBAI, BANDRA KURLA COMPLEX

Appeal is allowed

ITA 3570/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Him.

For Appellant: Shri Ravindra PoojaryFor Respondent: Shri Bhagirath Ramawat

Section 144BSection 147Section 148Section 148ASection 151Section 56(2)(vii)

March 2021. 6.1.1. In respect of applicability of TOLA on new provisions, Hon'ble Court observed the following in para 67- "Section 2(1)(b)(ii) of TOLA defines 'specified Act' to include the Income Tax Act. After 1 April 2021, Section 2(1)(b)(ii) must be read

MRS. SISILY JOSE,CHENNAI vs. ITO, NCW-19(4), CHENNAI

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

ITA 1637/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1637/Chny/2025 िनधा$रण वष$ / Assessment Year: 2020-21

For Appellant: Shri. V.P. Kuriyachan, CA &For Respondent: Ms. Gauthami Manivasagam, JCIT

Section 69A

Kerala High Court] and held that income from the sale of latex after its conversion into sole crepe was agricultural income under section 2(1)(b)(ii) of the Indian Income-tax Act, 1922 corresponding to section 2(1A) of the Income Tax Act, 1961. 13. The ld.AR submitted that

M/S. SANDISK INDIA DEVICE DESIGN CENTRE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 1964/BANG/2024[2023-24]Status: DisposedITAT Bangalore28 Mar 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2023-24

For Appellant: Sri Nikhil K.P., A.RFor Respondent: Sri Sridhar E., D.R

Section 115BSection 119(2)(b)Section 139(1)Section 143(1)Section 234BSection 244ASection 250

ITA No.1964/Bang/2024 Sandisk India Device Design Centre Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

ITA 29/CTK/2023[2015-16]Status: HeardITAT Cuttack26 May 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Sidharth Ray, Sr. AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT DR

Section 143(3)Section 263

notification , specify in this behalf. The Income-tax Act, 1961 is a specified Act under TOLA, 2020 , as is specified in Section 2(1)(b(ii) of TOLA, 2020. The said Act of 2020(TOLA,2020) was brought in during Covid-19 pandemic. It was submitted by ld. Sr. Advocate ... therewith or incidental thereto. TOLA, 2020 is applicable to the Specified Act and Income-tax Act, 1961 is a specified Act vide Section 2(1)(b)(ii) of TOLA, 2020. Section 3(1) of TOLA, 2020 , inter-alia, clearly provides that where, any time limit has been specified

M/S SUMINTER INDIA ORGANICS LIMITED ,MUMBAI vs. NFAC, DELHI, DELHI

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

ITA 889/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21

Section 10ASection 115BSection 139(1)Section 143(1)Section 32Section 32ASection 33ASection 35Section 35ASection 35C

such other record, by whatever name called, under the provisions of the specified Act” [see Section 3(1)(b) read with Section 2(1)(b)(ii) of TOLA]. Section 2(1)(b)(ii) provides that the Income Tax Act 1961 is one of the “specified Acts” under the TOLA