← All Phrases

“Section 149(1)(2)”

Section References (mined)Section 149Section 149(1)(2)7 judgments

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 459/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 44ASection 69A

would operate, is to fira decide whether a notice issued under Section 148 of the Vet is within the period of limitation under Section 149(1)(2) or (b) of the Act. To decide whether the notice is within the period of limitation under Section 149(1

SUDHA DOSHI,HYDERABAD vs. ITO - WARD 5(1), HYDERABAD

ITA 1775/HYD/2025[2015-16]Status: DisposedITAT Hyderabad25 Feb 2026AY 2015-16
For Appellant: Shri S. VenkateshwarluFor Respondent: Shri K. Vamsi Krishna
Section 143(3)Section 147Section 148Section 148ASection 151ASection 250(6)

would operate, is to fira decide\nwhether a notice issued under Section 148 of the Vet is within\nthe period of limitation under Section 149(1)(2) or (b) of the Act.\nTo decide whether the notice is within the period of limitation\nunder Section 149(1

HOTEL SELECTION GRAND,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

ITA 741/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2016-17
Section 115BSection 142ASection 147Section 148Section 148ASection 149(1)(b)Section 151ASection 234ASection 69A

would operate, is to fira decide\nwhether a notice issued under Section 148 of the Vet is within the\nperiod of limitation under Section 149(1)(2) or (b) of the Act. To\ndecide whether the notice is within the period of limitation under\nSection 149(1

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 732/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 143(2)Section 147Section 148Section 148ASection 250

would operate, is to fira decide whether a notice issued under Section 148 of the Vet is within the period of limitation under Section 149(1)(2) or (b) of the Act. To decide whether the notice is within the period of limitation under Section 149(1

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 623/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam16 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble

Section 147Section 148Section 148ASection 69A

would operate, is to fira decide whether a notice issued under Section 148 of the Vet is within the period of limitation under Section 149(1)(2) or (b) of the Act. To decide whether the notice is within the period of limitation under Section 149(1

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

ITA 1218/HYD/2025[2015-16]Status: DisposedITAT Hyderabad06 Feb 2026AY 2015-16
For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri K. Vamsi Krishna
Section 147Section 148Section 148ASection 282

would operate, is to fira decide\nwhether a notice issued under Section 148 of the Vet is within\nthe period of limitation under Section 149(1)(2) or (b) of the Act.\nTo decide whether the notice is within the period of limitation\nunder Section 149(1

RAMESH BABU BEJJALA,KOTHAGUDEM vs. INCOME TAX OFFICER, WARD-1, KOTHAGUDEM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1010/HYD/2025[2015-16]Status: DisposedITAT Hyderabad30 Jan 2026AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 149(1)(b)Section 348Section 44ASection 63A

whether a notice issued under Section 148 of the Vet 14 Ramesh Babu Bejjala vs. ITO is within the period of limitation under Section 149(1)(2) or (b) of the Act. To decide whether the notice is within the period of limitation under Section 149(1