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“Section 17(1)(b)”

Section References (mined)Section 17Section 17(1)(b)2 judgments

The decision most relied on for Section 17(1)(b) is CIT (2013) 355 ITR 255 157-176 16 177-191 17 Pankaj Mani Kulshreshtha v. ITO (ITAT Jaipur) (B) Case (141 Taxmann.com 477), cited in 17 judgments on BharatTax.

Leading authorities on Section 17(1)(b)

CIT (2013) 355 ITR 255 157-176 16 177-191 17 Pankaj Mani Kulshreshtha v. ITO (ITAT Jaipur) (B) Case
141 Taxmann.com 477 · 2022 · Supreme Court
17
citing judgments

The case establishes that an assessment order under Section 143(3) read with Section 144 of the Income Tax Act, 1961, cannot be challenged on the grounds of an invalid notice under Section 142(1) when the assessee has not raised such a contention before the assessing officer.

Judgments citing Section 17(1)(b)

Vijaygroup Housing Private Limited, Mumbai vs. NFAC CIT(A), Mumbai

In the result, appeal of the assessee is dismissed

ITA 5281/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Apr 2025AY 2016-17

Bench: Raj Kumar Chauhan & Shri Om Prakash Kant

Section 14Section 143(1)Section 144B(8)Section 148Section 250

Company since the powers of the Board of Directors of the Corporate Debtor stand suspended on commencement of the CIRP by virtue of Section 17(1)(b) of the Code; and such powers are exercised by the RP iii. Your good office has proposed to make addition to income

Vijaygroup Housing Pvt Ltd, Mumbai vs. NFAC CIT(A), Mumbai

In the result, appeal of the assessee is dismissed

ITA 5280/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Apr 2025AY 2019-20

Bench: Raj Kumar Chauhan & Shri Om Prakash Kant

Section 14Section 143(1)Section 144B(8)Section 148Section 250

Company since the powers of the Board of Directors of the Corporate Debtor stand suspended on commencement of the CIRP by virtue of Section 17(1)(b) of the Code; and such powers are exercised by the RP iii. Your good office has proposed to make addition to income