“Section 139(1)(b)”

Section References (mined)Section 139Section 139(1)(b)3 judgments

SATISH NARAYAN TARALE,BELGAVI vs. INTL.TAXATION WARD, PANAJI

ITA 55/PAN/2025[2019-20]Status: DisposedITAT Panaji24 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 055/Pan/2025 Assessment Year : 2019-20 Satish Narayan Tarale 35, Laxmi Narayan Niwas, 2Nd Stage, Hanuman Nagar, Belgaum-590001. Pan : Afkpt0032Q . . . . . . . Appellant V/S The Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/06/2025 घोषणा की तारीख / Date Of Pronouncement : 24/07/2025 Order Per G. D. Padmahshali; The Captioned Appeal Is Filed By The Assessee Challenges Din & Order No Itba/Ast/F/144/2024- 25/1072202908(1) Dt. 15/01/2025 Passed By The Income Tax Officer, International Taxation Ward, Panaji Goa [‘Ld. Ao’] U/S 144 R.W.S. 144C(13) Of The Income-Tax Act, 1961 [‘The Act’] Anent To Assessment Year 2019-20 [‘Ay’].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 115BSection 139(1)Section 144Section 144C(1)Section 148Section 253(6)Section 3Section 4Section 6(6)Section 69A

Satish Narayan Tarale Vs ITO ITA Nos.055/PAN/2025 AY: 2019-20 15. In adjudicating the issues we note that, in terms of section 139(1)(b) of the Act, a person being other than a company or a firm is not under obligation to file return of income if total income ... reproducing section in verbatim in the context of alleged amount of escapement of income it shall suffice to state that, conjoint reading of section 139(1)(b) and 149(1)(b) of the Act plainly suggests that, the limit of escaped income set in section

SIDHAN SIVABAKIYAM,SALEM vs. ITO, WARD-1(56), SALEM

In the result, appeal filed by the assessee is allowed

ITA 768/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Oct 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.768/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 V. Sidhan Sivabakiyam, The Ito, 44/14, Ward-I(6), Sri Sakthi Vinayagar Nagar Annexe, Salem. Narasothipatti, Salem-636 004. [Pan: Bavps 0959 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Ms. Gouthami –

Section 139(1)(b)Section 144Section 147Section 148Section 69A

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SUBHASH RUNWAL,BIBWEWADI, PUNE vs. INCOME TAX OFFICER WARD 5(4) PUNE, PUNE

The appeal of the assessee is ALLOWED

ITA 1279/PUN/2024[2012-2013]Status: DisposedITAT Pune01 Oct 2024AY 2012-2013

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Subhash Runwal 204, Solitari-5, Nr. Kalyan Bhel, Bibwewadi Rd., Pune-411037. Pan: Adbpr7670R. . . . . . . . Appellant

For Appellant: Mr CD Upasani [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]

Section 133(6)Section 143(3)Section 144Section 148Section 250Section 69Section 69A

have to deal with relevant fraction of provisions of section 139, section 147, and 149 of the Act. 8. In terms of section 139(1)(b) of the Act, a person being other than company or firm is not under obligation to file return of income if the total income ... asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment.] (Emphasis supplied) 10. The conjoint reading of section 139(1)(b) and 149(1)(b) of the Act plainly suggest that, the limit of escaped income set in section