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“Section 1(2)(a)”

Section References (mined)Section 1Section 1(2)(a)5 judgments

SHRI CHINTAMANI PARSHWANATH SHWETAMBAR MURTIPUJAK JAIN SANGH,MUMBAI vs. EXEM. WARD 2(3), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 5038/MUM/2025[2023-24]Status: DisposedITAT Mumbai31 Oct 2025AY 2023-24

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri J. Kala, CAFor Respondent: Shri Virbhadra Mahajan, Sr. DR
Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 115BSection 12ASection 143(1)

amendment introduced by the Finance Bill, 2022 which received the ascent of Hon'ble President of India on 30.03.2022. As per section 1(2)(a) of the Finance Act 2022, the sections of the Act from section 2 to 85 came into force on the 1st day of April

THE BOMBAY SOCIETY OF THE FRANCISCAN CLARIST SISTERS OF THE MOST BLESSED SACRAMENT,MUMBAI vs. ITO EXEM WARD 2(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2501/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Sept 2025AY 2023-24

Bench: Shri Pawan Singh & Smt. Renu Jauhriआयकर अपील सुं./Ita No.2501/Mum/2025 (धििाारण वर्ा / Assessment Year: 2023-2024) The Bombay Society Of V/S. Income Tax Officer, The Franciscan Clarist बिाम Ward 2(4), Mumbai Sisters Of The Most 6Th Floor, Mtnl Tel. Ex. Blessed Sacrament Building, Cumballa Hills, St. Anthony’S Home For The Pedder Road, Mumbai Aged, 51, Chapel Road, 400026 Bandra (West), Mumbai 400050 स्थायी लेखा सुं./जीआइआर सुं./Pan/Gir No: Aaatt0738Q Appellant/अपीलाथी .. Respondent/प्रधिवादी धििााररिी की ओर से /Assessee By: Shri Prashant Ghumare, Adv. राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat, Sr. Dr (Virtually Present) स िवाई की िारीख / Date Of Hearing 03.09.2025 घोर्णा की िारीख/Date Of Pronouncement 22.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Addl/Jcit (A)-2 Delhi, [Cit(A)] Dated 28.02.2025 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year 2023-2024. 2. The Assessee Has Raised The Following Grounds In This Appeal.

For Appellant: Shri Prashant Ghumare, AdvFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 11(2)Section 115BSection 12ASection 143Section 143(1)Section 143(1)(a)Section 250

about the Finance Bill 2022 becoming Finance Act 2022 was published in the Gazette of India on 30-03-2022. As per the Section 1(2)(a) of Finance Act 2022, Section 2 to 85 came into force on the first day of April

ST. ANTHONYS CHURCH,MUMBAI vs. ITO WARD 2(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3011/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2023-24 St. Anthony’S Church Ito Exem, Ward 2(3), Mumbai St. Anthony’S Church, Marve Road, Malwani, Vs. Malad, Mumbai – 400094. (Pan: Aacts6737L) (Appellant) (Respondent) Present For:

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Aditya M. Rai, Sr. DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 115Section 115BSection 12ASection 143Section 143(1)

which received the assent of Hon'ble President of India on 30.03.2022. 5 St. Anthony’s Church AY 2023-24 As per section 1(2)(a) of the Finance Act 2022, the sections of the Act from section 2 to 85 came into force on the 1st day of April

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

ITA 1225/JPR/2024[2015-16]Status: DisposedITAT Jaipur18 Mar 2025AY 2015-16
For Appellant: Sh. Mahendra Gargieya, Adv.& Sh. Devang Gargieya, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 147Section 250Section 253(3)Section 5

nand 151 stood substituted with effect from 01.04.2021 and replaced by the existing\nprovisions of the said sections as per sections 1(2)(a) and 40 to 44 of the Finance Act,\n2021.\n4.2 S. 148A reads “………The Assessing Officer shall, before issuing any notice under section\n148...". The language

PANKAJ SURECH RACH,MUMBAI vs. INCOME TAX OFFICER, INT TAX WARD 4(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2290/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Ms. Kinjal Bhuta, A/RFor Respondent: Shri Anil Sant, Addl. CIT D/R
Section 147Section 148Section 148ASection 149Section 151Section 50C

1stJuly, 2021, a similar savings clause could have been inserted, which has not been done. We agree with Mr. Pardiwalla because as per section 1(2)(a) of the Finance Act, 2021, the amendments to sections 147 to 153 of the Act shall come into force on 1st April