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“Section 151(1)(b)”

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

The decision most relied on for Section 151(1)(b) is Union of India v. Ashish Agarwal (444 ITR 1), cited in 524 judgments on BharatTax.

Leading authorities on Section 151(1)(b)

Union of India v. Ashish Agarwal
444 ITR 1 · 2022 · Supreme Court
524
citing judgments

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

Narayan Tatu Rane v. ITO
70 Taxmann.com 227 · 2016 · ITAT
220
citing judgments

Before revising an assessment order under Section 263, the CIT/PCIT must conduct their own inquiries or verifications to establish that the Assessing Officer's order is erroneous and unsustainable in law, rather than merely directing further inquiry or pointing out the AO's lack of inquiry.

CIT v. Shree Manjunathesware Packing Products
231 ITR 53 · 1998 · Supreme Court
163
citing judgments

The term 'record' under Section 263(1) of the Income Tax Act includes all material available to the Commissioner at the time of his examination, not merely the records that were available to the Assessing Officer when the original assessment order was passed.

Hari Iron Trading Co. v. CIT
263 ITR 437 · 2003 · High Court
155
citing judgments

For exercising revisional powers under Section 263, the Commissioner must examine the entire record of proceedings, not merely the assessment order, to ascertain whether the Assessing Officer applied their mind or conducted an enquiry on the issues. The 'record' includes all materials available at the time of examination by the Commissioner.

Kalyanji Mavji & Co. v. CIT
102 ITR 287 · 1976 · Supreme Court
137
citing judgments

The Supreme Court broadly defined 'information' for reassessment under Section 147 to include new facts, external sources, material already on record, or a correct understanding of law from judicial decisions. This definition enables reopening assessments based on subsequent information or mistakes.

CIT v. Varas International
284 ITR 80 · Supreme Court
79
citing judgments

An appellate authority can admit additional legal grounds for the first time, even if not raised earlier, provided these grounds are purely legal, go to the root of the matter, and the relevant facts for their adjudication are already on record.

19-23 of APB): UOI v. Hari Singh
302 CTR 458 · 2018 · Supreme Court
46
citing judgments

Additional amounts, solatium, and interest on excess compensation under the Land Acquisition Act form part of enhanced compensation under section 45(5) and are taxable in the year of receipt. If TDS is deducted, the Assessing Officer must determine the nature of the land acquired and the taxability of the compensation or enhanced compensation.

Tao Publishing (P) Ltd. v. Dy.CIT
370 ITR 135 · 2015 · High Court
41
citing judgments

For a reassessment initiated beyond four years, if the reasons recorded for reassessment do not allege a failure by the assessee to make a true and full disclosure of all material facts, the Revenue cannot later contend such a failure to justify the reassessment. The basis for reassessment must be explicitly stated in the initial reasons supplied to the assessee.

Judgments citing Section 151(1)(b)

DCIT Central Circle- 7(1), 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 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