“Section 148(1)(b)”

Section References (mined)Section 148Section 148(1)(b)4 judgments

DILIPKUMAR LAXMINARAYAN LOHIYA,NANDED vs. CIT (APPEALS), NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2186/PUN/2024[2015-2016]Status: DisposedITAT Pune06 Feb 2025AY 2015-2016

Bench: Shri Manish Boradassessment Year : 2015-16

For Appellant: Shri Govind Prasad MundadaFor Respondent: Shri Sanjay Dhivare, Addl. CIT

Section 147Section 148Section 148(1)(b)Section 148A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2015-16

ASIA INVESTMENT CORPORATION (MAURITIUS) LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAXATION)1(1)(2), MUMBAI

In the result the appeals filed by the assessee for both the years under consideration stands partly allowed

ITA 2766/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 143(3)Section 147Section 148Section 148(1)(b)Section 69Section 74

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT

ASIA INVESTMENT CORPORATION (MAURITIUS ) LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAX)-1(1)(2), MUMBAI

In the result the appeals filed by the assessee for both the years under consideration stands partly allowed

ITA 2765/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 143(3)Section 147Section 148Section 148(1)(b)Section 69Section 74

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 10(38)Section 147Section 148Section 151Section 68

148 of the Act at that time, on account of being beyond the time limit i.e. 4 years[Time limit under old section 148(1)(b)]. In this context, we submit that the Assessment year involved is A.Y. 2016- 17, hence the notice could have been issued u/s 148