← All Phrases

“Section 151(1)(b)”

Section References (mined)Section 151Section 151(1)(b)6 judgments

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. BHAVIK PRAFULCHANDRA VORA, GUJRAT

In the result, the appeal filed by the revenue is dismissed and cross-objection filed by assessee is partly allowed

ITA 7602/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Feb 2026AY 2016-17

Bench: Smt. Beena Pillai ()

Section 143(3)Section 148Section 151Section 151ASection 68

I.T.A. No. 7602/Mum/2025 C.O. No. 20/Mum/2026 reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 5.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment is ₹10,25,756/- and the notice ... issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 30/07/2022 is bad in law. 5.4. Even otherwise, the appropriate authority who could sanction the said notice, issued beyond a period of three years

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. PRANAVKUMAR PRAFULCHANDRA VORA, GUJRAT

In the result, the appeal filed by the revenue is dismissed and cross-objection filed by assessee is partly allowed

ITA 7596/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Feb 2026AY 2017-18

Bench: Smt. Beena Pillai ()

Section 147Section 148Section 151ASection 68

income escaping assessment is less than ₹50,00,000/-, no reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 5.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment ... notice issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 28/07/2022 is bad in law. 5.4. Even otherwise, the appropriate authority who could sanction the said notice, issued beyond a period of three

DATTATRAY VITHOBA SAWANT,KALYAN vs. INCOME TAX OFFICER, WD-42(2)(2), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 6081/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Feb 2026AY 2017-18

Bench: Smt. Beena Pillai ()

Section 10(14)Section 133ASection 142(1)Section 148Section 148ASection 151Section 151ASection 3Section 80CSection 80G

income escaping assessment is less than ₹50,00,000/-, no reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 5.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment ... notice issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 06/07/2022 is bad in law. 5.4. Even otherwise, the appropriate authority who could sanction the said notice, issued beyond a period of three

PRABHULAL KALJI DOSHI ,MUMBAI vs. ITO WARD 19(2)(4), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 7421/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Feb 2026AY 2017-18

Bench: Smt. Beena Pillai ()

Section 143(3)Section 148Section 148ASection 151Section 68

income escaping assessment is less than ₹50,00,000/-, no reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 5.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment ... notice issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 28/07/2022 is bad in law. 5.4. Even otherwise, the appropriate authority who could sanction the said notice, issued beyond a period of three

SUMAN JAGANNATH SANKHE,MUMBAI vs. ITO WARD 41.4.4, KAUTILYA BHAVAN, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 7528/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Feb 2026AY 2016-17

Bench: Smt. Beena Pillai ()

Section 144BSection 148Section 148ASection 151Section 151ASection 68

income escaping assessment is less than ₹50,00,000/-, no reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 5.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment ... notice issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 19/07/2022 is bad in law. 5.4. Even otherwise, the appropriate authority who could sanction the said notice, issued beyond a period of three

LATE CHANCHAL HIRALAL SHAH (REPRESENTED BY LEGAL HEIR ROHIT HIRALAL SHAH),MUMBAI vs. ITO, WARD-20(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 6349/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18

Bench: Smt. Beena Pillai ()

Section 148Section 148ASection 149Section 151Section 151ASection 56(2)(vii)

income escaping assessment is less than ₹50,00,000/-, no reassessment notice can be issued after the expiry of three years, as per section 151(1)(b) of the Act. 4.3.1. In the present facts and circumstances of the case, the income alleged to have escaped assessment ... notice issued under the new regime is beyond the period of three years. Accordingly, as per section 151(1)(b) of the Act, the notice issued on 30/07/2022 is bad in law. 4.4. Even otherwise, the appropriate authority who could sanction the said notice, to issue beyond a period