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“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
70
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
42
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
27
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
26
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
25
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)

Sanket Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 479/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Sampat Lal Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 478/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Smt. Pushpa Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 237/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Smt. Tilottama Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 236/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Smt. Sushila Devi Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 235/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Sanjog Jhabak L/H of Late Gautam Chand Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 234/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Sanjog Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 233/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

notice issued u/s. 148 of the Act, dated 26.07.2022 which was barred by limitation; (b) that as per the post-amended Section 149(1)(b) of the Act, the issuance of notice beyond the period of three years was subject to a jurisdictional requirement that the income of the assessee

Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 2017/PUN/2024[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora, H G Sharma
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

regards time limit for issue of notice u/s 148 of the IT Act, the case of the assessee falls under the provisions of section 149(1)(b) of the I T Act, 1961. Sd/- (Naganath B Pasale, IRS) Dy. Commissioner of Income Tax, Central Circle-1(1), Pune" 4. Accordingly ... impugned notice under section 148 of the Act was issued on 31.03.2019. Therefore, it is a case of re-opening of assessment under section 149 (1) (b) of the Act after expiry of four years but before expiry of six years. 29. 1. Of course the limitation point though pleaded

Shri Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

ITA 1178/PUN/2023[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

regards time limit for issue of notice u/s 148 of the IT Act, the case of the assessee falls under the provisions of section 149(1)(b) of the I T Act, 1961. Sd/- (Naganath B Pasale, IRS) Dy. Commissioner of Income Tax, Central Circle-1(1), Pune" 4. Accordingly

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC (1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

paper book filed. It is found that the AO had recorded an exhaustive satisfaction regarding escapement of income. The provision of section 149(1)(b) of the Act also required satisfaction of condition of escapement of income, represented in the form of an asset, expenditure or entry in the books