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“Section 149(1)(9)”

Section References (mined)Section 149Section 149(1)(9)4 judgments

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1038/KOL/2025[2016-2017]Status: DisposedITAT Kolkata16 Oct 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

conclusion that escapement is ₹21,78,610/- which is apparently below ₹50 lacs and therefore, barred by limitation in terms of provisions of section 149(1)(9) of the Act. Consequently, the notice issued u/s 148B and all other consequential proceedings are bad in law. In defence of his arguments

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1037/KOL/2025[2015-2016]Status: DisposedITAT Kolkata16 Oct 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

conclusion that escapement is ₹21,78,610/- which is apparently below ₹50 lacs and therefore, barred by limitation in terms of provisions of section 149(1)(9) of the Act. Consequently, the notice issued u/s 148B and all other consequential proceedings are bad in law. In defence of his arguments

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1036/KOL/2025[2014-2015]Status: DisposedITAT Kolkata16 Oct 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

conclusion that escapement is ₹21,78,610/- which is apparently below ₹50 lacs and therefore, barred by limitation in terms of provisions of section 149(1)(9) of the Act. Consequently, the notice issued u/s 148B and all other consequential proceedings are bad in law. In defence of his arguments

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(2) (NOW DCIT, CENT.CIR. 4(2)), KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1035/KOL/2025[2012-2013]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

conclusion that escapement is ₹21,78,610/- which is apparently below ₹50 lacs and therefore, barred by limitation in terms of provisions of section 149(1)(9) of the Act. Consequently, the notice issued u/s 148B and all other consequential proceedings are bad in law. In defence of his arguments