“Section 149(2)(b)”

Section References (mined)Section 149Section 149(2)(b)3 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

MAHAVIR CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO, WARD, 19(1)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 3409/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 133ASection 142(1)Section 143(2)Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 151

IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA

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