“Section 149(1)(b)”

Section References (mined)Section 149Section 149(1)(b)664 judgments

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

Leading authorities on Section 149(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.

535 (Del); 6. Tata Teleservices v. UOI

385 ITR 497 · 2016 · High Court

163

citing judgments

Orders passed under section 201(1) are barred by limitation if the prescribed period of limitation under section 201(3) had expired before the amendment by the Finance Act, 2014 came into force. The amended section 201(3) does not apply retrospectively.

7.14 In CIT v. Gwalior Rayon Silk Mfg. Co. Ltd.

196 ITR 149 · 1992 · Supreme Court

120

citing judgments

Incentive provisions in the Income-tax Act, particularly those granting deductions for new industrial undertakings, must be construed liberally to achieve their legislative purpose. This principle guides the interpretation of conditions such as what constitutes a 'new undertaking' versus a 'splitting up or reconstruction' of an existing business for claiming deductions.

Deepak Steel and Power Ltd. v. Central Board of Direct Taxes

174 Taxmann.com 144 · 2025 · Supreme Court

citing judgments

Reassessment notices issued after April 1, 2021, for Assessment Year 2015-16 are time-barred. The relaxation provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, does not extend the period of limitation for such notices.

Ravi Badalia v. DCIT

158 Taxmann.com 373 · Reported

citing judgments

Additions made in respect of credits reflected in foreign bank accounts for unabated assessment years must be based on incriminating material found during the search.

M B Traders v. ACIT

132 TTJ 490 · 2010 · ITAT

citing judgments

Section 148 notices can be issued at any time for assessments or reassessments made in consequence of or to give effect to any final finding, direction, or order of any higher authority.

B.K Gooyee v. CIT

62 ITR 109 · 1966 · High Court

citing judgments

A notice issued under section 34 of the Income-tax Act, 1922, that is not signed by the Income Tax Officer is invalid and considered no notice at all, as the signature is an essential and integral part of the notice.

P. Satyanarayana Chetty v. Income Tax Officer

101 ITR 385 · 1975 · High Court

citing judgments

Sanction for reassessment proceedings under Section 151 of the Income Tax Act must be granted with due application of mind and cannot be a mechanical or routine exercise.

Judgments citing Section 149(1)(b)

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 336/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2015-16

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

initio. 2. The notice issued U/s. 148 of the Act, dated 18/04/2022 is barred by limitation in view of the provisions of section 149(1)(b) of the Act read with the proviso thereto. Since the notice was issued beyond the prescribed time limit of six years, the subsequent assessment ... Ld.AR also submitted that notice under section 148 of the Act dated 18.04.2022 is barred by limitation as per the first proviso to section 149(1)(b) of the Act w.e.f 01.04.2021. Ld.AR pleaded that the legal ground raised by the assessee as above, shall first be addressed before adjudicating

Nikhil Baban Nimbalkar, Pune vs. ITO, Ward 14(5), Pune

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

ITA 2526/PUN/2024[2019-20]Status: DisposedITAT Pune24 Sept 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2525&2526/Pun/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, Ito, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra Pan-Ajdpn1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 04.10.2024 Which Is Arising Out Of Order Passed U/S 147 R.W.S 144 Of The Act Dated 29.02.2024. 2. Assessee Has Raised Following Grounds Of Appeal In Ita No. 2525/Pun/2024:- 1. On The Facts & In The Circumstances Of The Case & In Law The Id. Cit(A) Erred In Not Granting Sufficient Opportunities Of Hearing & Dismissing The Appeal Ex-Parte 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant Prays Before The Hon'Ble Bench To Kindly Grant An Opportunity To Represent The Matter Before The Ld Cit(A).

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde

Section 147Section 148Section 250Section 404(3)

facts and in the circumstances of the case and in law the Assessment Order is time barred as per provision of section 149(1)(b) in as much as the notice w's 148 has been issued beyond the period of 3 years from the end of the relevant assessment

Nikhil Baban Nimbalkar, Pune vs. ITO, Ward 14(5), Pune

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

ITA 2525/PUN/2024[2018-19]Status: DisposedITAT Pune24 Sept 2025AY 2018-19

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde

Section 147Section 148Section 250Section 404(3)

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, all the appeals of the assessee for the

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-

For Appellant: Shri M.V. Prasad, CA

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly ... chargeable to tax represented in the form of an asset and an entry/entries in the books of account as per the prpovisions of section 149(1)(b) of the Act. Therefore, the Assessing Officer proposed to bring the case of the assessee in sub- clause(i) and sub-clause

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CA

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly Page 2 of 78 grant of sanction is liable to be declared as nullity ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Exel Rubber Private Limited, K.V.Rangareddy vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA

Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA

Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1107/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA

Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

For Appellant: Shri M.V. Prasad, CA

Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1088/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Ace Tyres Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1087/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly Page 2 of 78 grant of sanction is liable to be declared as nullity ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly Page 2 of 78 grant of sanction is liable to be declared as nullity ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(ii). Accordingly Page 2 of 78 grant of sanction is liable to be declared as nullity ... circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under Section 149(1)(b)(i) and Section 149(1)(b)(iii). Accordingly grant of sanction is liable to be declared as nullity and invalid and resultantly, impugned

Vipendra Ravindra Mandal, Thane vs. Income Tax Officer- Ward 22(3)(6), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1819/MUM/2025[2016-2017]Status: DisposedITAT Mumbai22 Sept 2025AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2016-17 Vipendra Ravindra Mandal, Ito Ward 22(3)(6), 405, Orchid Wing-F Lodha Crown, Piramal Chamber, Taloja Bypass Road, Kohni B.O. Vs. Mumbai-400012. Khoni, Thane-421204. Pan No. Alepm 8472 H Appellant Respondent

For Appellant: Mr. V.P. KothariFor Respondent: Mr. Bhagirath Ramawat, Sr. DR

Section 148Section 148ASection 149(1)(A)Section 54

beyond a period of issuance of notice under Section 148 of the Act beyond a period of three years in terms of Section 149(1)(b). Reliance was placed on three years in terms of Section 149(1)(b). Reliance was placed on three years in terms of Section 149 ... beyond the limitation prescribed under Section 148 was issued beyond the limitation prescribed under Section 148 was issued beyond the limitation prescribed under Section 149(1)(b) of the Act. For ease of reference, the under Section 149(1)(b) of the Act. For ease of reference, the under Section

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

ITA 2006/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

TOLA applies to the entire Income Tax Act, Including Sections 149 and 151 of the new regime. Once the first proviso to Section 149(1)(b) is read with TOLA, then all the notices issued between 1 April 2021 and 30 June 2021 pertaining to assessment years

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

ITA 2005/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

Sanjay Kumar Bhutra, Kolkata vs. ITO, Ward 44(2), Kolkata

In the result, all the appeals of the Revenue are dismissed

ITA 261/KOL/2025[2013-14]Status: DisposedITAT Kolkata18 Sept 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Sanjay Kumar Bhutra………...……………………….……….……….……Appellant Geeta Katra, 1, Mullick St., 1St Floor, Burrabazar, Kol- 7.. [Pan: Ahspb7216J] Vs. Ito, Ward-44(2), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri S. K. Pransukha, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : September 18, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 148Section 148ASection 149Section 250Section 3(1)

TOLA applies to the entire Income Tax Act including Sections 149 and 151 of the new regime. Once the first proviso to Section 149(1)(b) is read with TOLA, then all the notices issued between 1 April 2021 and 30 June 2021 pertaining to assessment years ... Supreme Court has explained the extension of TOLA time limit till 31/06/2021 in the following manner:- "54. The proviso to Section 149(1)(b) of the new regime uses the expression "beyond the time limit specified under the provisions of clause (b) of sub- section (1) of this section

M/S Vibhuti Marketing Pvt. Ltd., Kolkata vs. ITO, Ward-11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 689/KOL/2024[2013-14]Status: DisposedITAT Kolkata12 Sept 2025AY 2013-14

Bench: the Assessing Officer by stating that the assessee received Rs.10,00,000/- from M/s Gajgamini Commodities on account of sale of shares. However, the Assessing Officer without doing any verification on the evidences furnished by the assessee which comprises of ledger account, bank statement, ITR, Balance Sheet etc. of Gajgamini Commodities Pvt. Ltd. The ld AO came to the conclusion that the assessee has not prove the genuineness of the transaction and consequently added amount to the income

Section 147Section 148Section 148ASection 250

case, has been issued after three years from the end of the relevant assessment year, as required under the provisions of section 149(1)(b) of the Act, constitutes a jurisdictional error on the part of the respondents. 11. Learned counsel for the petitioner makes a reference to a Division

Millennium Contrade Pvt. Ltd., Kolkata vs. DCIT, Circle- 11(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed for

ITA 424/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Sept 2025AY 2014-15

Bench: Shri George Mathan

Section 143(3)Section 147Section 148Section 149(1)(b)Section 68Section 69C

facts and in circumstances of the case and in law, reassessment proceedings initiated by the AO are in contravention to the provisions of Section 149(1)(b) of the Act. The issue of Notice U/s 148 for AY 2014-15 is barred by limitation and hence reassessment proceedings