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“Section 149(4)(b)”

Section References (mined)Section 149Section 149(4)(b)2 judgments

The decision most relied on for Section 149(4)(b) is Union of India v. Ashish Agarwal (444 ITR 1), cited in 524 judgments on BharatTax.

Leading authorities on Section 149(4)(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.

Judgments citing Section 149(4)(b)

Trenistone D Sangma, Ampati vs. Income Tax Officer, Ward - Goalpara

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 285/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Ashok Sharma, FCAFor Respondent: Shri Sanjay Jha, JCIT
Section 10(26)Section 142(1)Section 144Section 147Section 148Section 149(4)(b)Section 250Section 69A

observe that, the ld. CIT(A) did not entertain the appeal of the assessee due to non-payment of advance tax as per section 149(4)(b) of the Act. The assessee was enquired by the ld. CIT(A) whether the assessee has paid tax or not. The assessee replied ... that, he is not liable to pay income tax. The ld. CIT(A) observed that, the assessee has ignored the provisions of section 149(4)(b) of the Act and therefore, the appeal of the assessee was not admitted by the ld. CIT(A). 6.1 We observe that, the assessee

Ramdas Yadav, Hoshangabad vs. ITO-2 Itarsi, Itarsi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 163/IND/2024[2012-13]Status: DisposedITAT Indore27 Jun 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramdas Yadav, Ito -2 267 Malakhedi

Section 142(1)Section 144Section 147Section 148Section 149(4)(b)Section 249(4)Section 249(4)(b)

dismissed the appeal of the assessee as inadmissible for want of payment of advance tax as per provisions of section 149(4)(b) of the Act. He has pointed out that there is no liability or obligation on the assessee to pay the advance tax as there is no taxable

Section 149(4)(b) — 2 case laws | BharatTax