“Section 149(2)”

Section References (mined)Section 149Section 149(2)6 judgments

SUNITA TULI,PATHANKOT vs. ITO WARD-1, PATHANKOT, PATHANKOT

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

ITA 603/ASR/2025[2015-16]Status: DisposedITAT Amritsar22 Jan 2026AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

Section 142(1)Section 147Section 148Section 151Section 250

such, the assumption of jurisdiction u/s 147 beyond a three-year period is barred by limitation, being hit by the provisions of section 149(2)(b) of the Act 61. 12. He further submitted that the approval itself granted by the PCIT u/s 151 on the basis of incorrect fact

DILIP DAYABHAI DHORIYANI,MORBI vs. INCOME TAX OFFICER WARD 1, MORBI, MORBI

In the result, the appeal of the assessee is allowed

ITA 401/RJT/2025[2017-18]Status: DisposedITAT Rajkot09 Oct 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.401/Rjt/2025 "नधा"रण वष"/ Assessment Year: (2017-18) Dilip Dayabhai Dhoriyani, Income Tax Officer, Prop. Of Sairam Enterprise, Ceramic बनाम/ Ward-1, Morbi Plaza Shop No.0808 A National Income Tax Office, Morvi- 363 Vs. Highway, Trajpur, Morbi-363 642 642(Gujarat) "थायीलेखासं जीआइआरसं /. /. Pan/Gir No Asxpd1808J (अपीलाथ"/Appellant) (""यथ"/Respondent) .. "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 06/08/2025 घोषणा क" तार"ख /Date Of Pronouncement : 09/10/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 147Section 148Section 148ASection 250Section 69A

also mentioned in the notice issued by the assessing officer, which is below Rs.50,00,000/-, threshold limit prescribed, as per provisions of Section 149(2) of the Act. That is, the assessment cannot be reopened after expiry of 4 Dilip D Dhoriyani three years, unless Rs.50 ... amount escaped from assessment is to the tune of Rs.21,73,000/-, which is below Rs.50,00,000/-. Therefore, as per provisions of Section 149(2) of the Act, assessment cannot be reopened after expiry of three years unless 6 Dilip D Dhoriyani Rs.50,00,000/- or more has escaped

BHAVESH JAYANTI SONDARWA ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

ITA 3009/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Sept 2025AY 2017-18

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Bhavesh Jayanti Sondarwa Ito Ward 19(1)(1) A/1, 6Th Floor, Room No. 603 Room No. 501 Samrat Ashok Chs, S.K. Vs. Piramal Chambers Rathod Marg, Ambedkar Lalbaug, Parel Nagar, Mahalaxmi Mumbai-400 012. Mumbai-400 034. Pan : Cnpps2949G Appellant Respondent

For Appellant: Shri Pravin SalunkheFor Respondent: Shri Navin Gandhi, CA

Section 147Section 148Section 148ASection 149(1)(a)Section 149(2)Section 56(2)(vii)Section 69

date to issue notice under section 148 of the Act after adding grace period of seven days as per VI proviso to amended section 149(2) is 22.6.2022, whereas the Ld. AO issued notice on 26.7.2022 and hence there is delay of 34 days to pass the order under section

A.C.I.T. - 11(1)(2), MUMBAI vs. SAHARA Q GOLD MART LTD., MUMBAI

In the result, appeal of the revenue in ITA No

ITA 6333/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 May 2024AY 2013-14

Section 142(1)Section 143(2)Section 46ASection 68

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT

A.C.I.T. - 11(1)(2), MUMBAI vs. SAHARA Q SHOP UNIQUE PRODUCTS RANGE LTD., MUMBAI

In the result, appeal of the revenue in ITA No

ITA 6332/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 May 2024AY 2012-13

Section 142(1)Section 143(2)Section 46ASection 68

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G”, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, appeal of the assessee is allowed

ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri

Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)

reasons recorded for reopening, that the income escaping assessment is Rs. 1,00,000/- or more to bring it within the ambit of Section 149(2) (b). If such material aspect for invoking the extended period of limitation under Section 149(2)(b) is not forthcoming from reasons for reopening