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“Section 138(1)(b)”

Section References (mined)Section 138Section 138(1)(b)1 judgments

The decision most relied on for Section 138(1)(b) is ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia (138 ITR 391), cited in 34 judgments on BharatTax.

Leading authorities on Section 138(1)(b)

ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia
138 ITR 391 · 1982 · High Court
34
citing judgments

An appellate tribunal ought to remand a matter rather than set aside assessments entirely when jurisdiction is in question.

Judgments citing Section 138(1)(b)

Zalavadiya Kalubhai Mohanbhai, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 806/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Abhijit, Sr. D.R
Section 10(38)Section 142(1)Section 143(2)Section 147Section 148

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountannt