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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)

Deputy Commissioner of Income Tax, Central Circle 3.1, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Bms Sales Pvt. Ltd., Purulia vs. DCIT, Central Circle 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1199/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Siddharth Jhajharia, ARFor Respondent: Shri Raja Sengupta, DR
Section 115JSection 132Section 132(1)Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

In the result, appeals of the assessee are partly allowed and

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021

Bench: Shri Rajesh Kumarand

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, CC - 3(3), Kolkata

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Damanjeet Singh Oberoi, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 317/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Damanjeet Singh Oberoi Dcit, Circle 1(1), Raipur C/O Oberoi Tour & Travels, Shop No.1, Wali Mohd. Vs. Building, Kk Road, Moudhapara, Raipur – 492001 Pan: Aaepo3096L (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 147Section 148Section 148ASection 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

Income Tax Officer-1(2), Raipur vs. Kanha Grain Process, Raipur

In the result, the appeal filed by the Revenue is dismissed

ITA 260/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Ito, Ward 1(2), Raipur Kanha Grain Process Vs. Station Road, Tilda Neora, Raipur – 493114 Pan: Aaifk3222G (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 148Section 148ASection 69C

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

Maithan Ceramic Ltd., Kolkata vs. ACIT, Circle 7(1), Kolkata

ITA 1944/KOL/2025[2011-2012]Status: DisposedITAT Kolkata01 Jan 2026AY 2011-2012
For Appellant: Shri P.K.Himmatsinghka, ARFor Respondent: Shri Sandeep Lakra, Sr. DR
Section 142(1)Section 269S

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

Assistant Commissioner of Income Tax, Mumbai vs. Surbhi Jewellers Private Limited, Mumbai

In the result, appeal filed by revenue stands dismissed

ITA 5447/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 148Section 148ASection 151Section 68

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

Mr Vinay Narayan Kedia, Mumbai vs. Income Tax Officer, Ward 22(3)(6), Mumbai

In the result, appeal filed by assessee stands allowed

ITA 5289/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Dec 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 10(38)Section 147Section 148Section 148BSection 151Section 68

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 ... Under such admitted circumstances, on behalf of the revenue, the Hon'ble Supreme Court had observed as under:- “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

Genpact Services Llc, Gurgaon vs. ACIT, Circle - 1(3)(1), International Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

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

Ila Khimjibhai Dulla, Mumbai vs. Ward 41(4)(2), Kautilya Bhavan

In the result, the appeal of the assessee is allowed

ITA 6716/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 54

Khimjibhai Dulla limitation inasmuch as the alleged income escaping assessment is admittedly below the statutory threshold of ₹50,00,000/- prescribed under section 149(1)(b) of the Act. It has further been contended that the notice was issued by the Jurisdictional Assessing Officer and not by the Faceless Assessing ... consciously restricted the power of reopening beyond three years by prescribing a higher monetary threshold and stringent jurisdictional conditions under section 149(1)(b), thereby reflecting the legislative intent to balance the interests of the Revenue with the principles of certainty and finality in taxation. 6. In the present case

Jasaram Kesramji Rathod, Navi Mumbai vs. ITO Ward 28(1)(1), Navi Mumbai

In the result, the Assessee‟s appeal is allowed

ITA 5687/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Dec 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14 Jasaram K. Rathod, Income Tax Officer, Shop No.1, Plot No.391, Ward-28(1)(1), Saidham Building, Vs. It Office, Sector 19, Opp: Jimmy Tower, Vashi Railway Station Building, Kopar Khairne, Navi Mumbai-400703. Navi Mumbai-400709. Pan : Aacpc3348K (Appellant) (Respondent) For Assessee : Shri Pritam Kulapkar, Ld. Ar For Revenue : Shri A.M.K. Mahadevan, Ld. Sr.Dr Date Of Hearing : 20-11-2025 Date Of Pronouncement : 30-12-2025 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23-07-2025 Impugned Herein Passed By National Faceless Appeal Centre (Nfac), Delhi (In Short „Nfac‟)/Ld. Commissioner Of Income Tax (In Short „Ld. Commissioner‟) U/S. 250 Of The Income Tax Act 1961 (In Short „The Act‟) For The Ay. 2013-14. 2. In The Instant Case, The Assessee Had Declared His Total Income Of Rs. 16,97,210/-By Filing His Return Of Income For The Year Under Consideration On Dt. 01-11-2013, Which Was Subsequently Reopened For Re-Assessment U/S. 147 Of The Act By Issuing Notice Dt. 30-03-2021 U/S. 148 Of The Act, Mainly On The Reason That The Assessee Though Made Cash Payment Of Rs. 22,50,000/-For Purchase Of Land With Shri Mahesh M. Munde & 11 Others, But Has Not Offered The Same For Taxation For The Ay. 2013-14. 2 3. The Assessee In Response Filed His Return Of Income On 05-01-2022, Declaring Total Income At Rs. 16,97,210/-As Declared Originally. The Said Return Filed By The Assessee Was Declared/Considered As Belated And/Or Filed After The Stipulated Time Given In The Notice Dt. 30-03-2021 U/S. 148 Of The Act I.E., Within Thirty Days And, Therefore, The Same Was Treated As „Nonest’ & Accordingly The Case Of The Assessee Was Finalized U/S. 144 Of The Act Making The Addition Of The Aforesaid Amount Of Rs. 22,50,000/- By Passing The Assessment Order Dt. 29-03-2022 U/S. 147 R.W.S. 144B Of The Act.

For Appellant: Shri Pritam Kulapkar, Ld. ARFor Respondent: Shri A.M.K. Mahadevan, Ld. Sr.DR
Section 144Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2013

Income Tax Officer Ward-2(2)(1), Ghaziabad vs. Vikas Sharma, Ghaziabad

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

ITA 3525/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Dec 2025AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 143(3)Section 147Section 148Section 148A

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

Income Tax Officer Ward-2(2)(1), Ghaziabad vs. Vikas Sharma, Ghaziabad

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

ITA 3495/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Dec 2025AY 2013-14

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 143(3)Section 147Section 148Section 148A

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

Income Tax Officer-34(3)(2), Mumbai vs. Pinky Himanshu Acharya, Mumbai

Appeal is dismissed, whereas the Cross Objection filed by the Assessee is allowed

ITA 6537/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Dec 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusetha.Y. : 2017-18

For Appellant: Shri D.R. Shah, Ld. ARFor Respondent: Shri Virabhadra Mahajan, Ld. Sr.DR
Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 151Section 250

could only have been validly issued, if the escaped income was Rs. 50 lakhs or more, as per the provisions of section 149(1)(b) of the Act. 3. The Revenue somehow is in appeal before this court, on various aspects mentioned above, whereas the assessee by filing Cross Objection

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1230/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

ITA 1229/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA