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“Section 149(1)(a)(ii)”

Section References (mined)Section 149Section 149(1)(a)(ii)2 judgments

The decision most relied on for Section 149(1)(a)(ii) is Alag Property Construction (P.) Ltd. v. ACIT (179 Taxmann.com 578), cited in 21 judgments on BharatTax.

Leading authorities on Section 149(1)(a)(ii)

Alag Property Construction (P.) Ltd. v. ACIT
179 Taxmann.com 578 · 2025 · High Court
21
citing judgments

Sanction for reassessment proceedings under Section 151(i) must be obtained from the specified authority within the extended timeline provided by Section 3(1) of TOLA, especially when the three-year period for initiating reassessment expires during the COVID-19 lockdown period. Failure to obtain sanction from the correct authority renders the reassessment proceedings invalid.

Agnello Oswin Dias v. ACIT
161 Taxmann.com 16 · 2024 · High Court
16
citing judgments

Sanction for reassessment proceedings initiated after three years from the end of the relevant assessment year must be obtained from the Principal Commissioner of Income Tax (PCCIT) under Section 151(ii). The proviso to Section 151, inserted w.e.f. 01.04.2023, does not apply retrospectively to proceedings initiated before that date.

Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation)
437 ITR 1 · 2021 · High Court
14
citing judgments

Approval for issuing a notice under section 148, based on a standard phrase indicating it's a fit case, does not constitute an independent application of mind and is flawed in law.

Judgments citing Section 149(1)(a)(ii)

Saraswati Mukund Education Society, Mumbai vs. Income Tax Officer Exemption, Thane, Mumbai

ITA 3316/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Feb 2025AY 2014-15

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kiran Unavekar
Section 11Section 13Section 13(1)(c)Section 13(3)Section 144BSection 147Section 250

reopened even after four years if the income escaping assessment is of a specified amount. In this connection, reliance was placed on section 149(1)(a)(ii) of the Act. Findings : 5. We find merit in this petition. We are confining this judgment to the facts of the case

Saraswati Mukund Education Society, Mumbai vs. ITO Exemption, Thane

ITA 4010/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Nov 2024AY 2013-14

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Bhuvanesh V. KankaniFor Respondent: Shri Rajesh Kumar Yadav
Section 11Section 13Section 13(1)(c)Section 13(3)(cc)Section 144BSection 147Section 250

reopened even after four years if the income escaping assessment is of a specified amount. In this connection, reliance was placed on section 149(1)(a)(ii) of the Act. Findings : 5. We find merit in this petition. We are confining this judgment to the facts of the case