Section 149(1) of the Income Tax Act

The decision most relied on for Section 149(1) is 18 Media Pvt. Ltd. v. ADIT (International Taxation) (44 Taxmann.com 1), cited in 85 of the 98 judgments on BharatTax that turn on this section.

Leading authorities on Section 149(1)

18 Media Pvt. Ltd. v. ADIT (International Taxation)
44 Taxmann.com 1 · 2014 · ITAT
85
citing judgments
(i) Andman Timber Industries v. CCE (
403 ITR 183 · Reported
35
citing judgments

A substantial question of law does not arise when the High Court affirms concurrent factual findings of the Commissioner (Appeals) and the Tribunal, particularly when an addition for 'on money' is deleted.

171 ITR 698, CIT v. Mahendra Kumar Bansal
297 ITR 99 · 2008 · High Court
26
citing judgments

An assessment order is not erroneous and prejudicial to the interests of the revenue if the Assessing Officer conducted an adequate inquiry, preventing the initiation of revision proceedings under Section 263.

Manju Somani v. ITO
466 ITR 758 · 2024 · High Court
13
citing judgments
(ii) Hukum Chand Mills Ltd. v. CIT
103 ITR 548 · 1976 · Supreme Court
10
citing judgments
CIT v. Sahara India
347 ITR 331 · 2012 · Reported
9
citing judgments
CIT v. Reliance Communication
69 Taxmann.com 109 · High Court
8
citing judgments
Rajeev Bansal (supra). In Sheetal International (P) Ltd. v. Chief CIT
168 Taxmann.com 308 · 2024 · High Court
6
citing judgments
PCIT v. Rajesh D. Nandu (HUF)
261 Taxmann 110 · 2019 · High Court
6
citing judgments
DDIT v. Nimbus Communication Ltd.
32 Taxmann.com 53 · Reported
6
citing judgments

Judgments on Section 149(1)

NISHANT NARANG,DELHI vs. ITO WARD 36(1), DELHI

In the result, assessment order is quashed and appeal of the assessee is allowed

ITA 210/DEL/2026[2013-14]Status: DisposedITAT Mumbai13 Apr 2026AY 2013-14

Bench: Shri Vikas Awasthyआअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant Pan: Aeupn-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant By : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुििाई की धिधर्थ/ Date Of Hearing : 16/02/2026 घोषणा की धिधर्थ/ Date Of Pronouncement : 16/02/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Amit Goel, Chartered Accountant &For Respondent: Shri Manoj Kumar, Sr. DR
Section 148Section 148ASection 149(1)Section 3(1)

SHAILESH KUMAR,NEW DELHI vs. CENTRAL CIRCLE- 27, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 3641/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shuklashailesh Kumar Vs Acit W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi Pan: Afppk1645B (Applicant) (Respondent) Appellant By Sh. R. P. Mall, Adv Respondent By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 18.03.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-29, (‘Ld. Cit (A)’ For Short), New Delhi Dated 28/03/2025 For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That, Assessee Filed Its Return Of Income For The Year Under Consideration Declaring Income Of Rs. 18,18,380/-. An Assessment Order Came To Be Passed U/S 147 Of The Act On 30/05/2023 By Computing The Income Of The Assessee At Rs. 72,84,905/- As Against The Returned Income Of Rs. 18,18,380/-. Aggrieved By The Assessment Order Dated 30/05/2023, Assessee Preferred Appeal Before The Ld. Cit(A). The Ld. Cit(A) Vide Order Dated 28/03/2025, Dismissed The Appeal Of The Assessee.

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3(1)

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 459/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 44ASection 69A

THANGAVEL,CHENNAI vs. ITO, NON CORP WARD 10(3) CHE, CHENNAI

The appeal of the assessee is allowed

ITA 3207/CHNY/2025[AY 2015-16]Status: DisposedITAT Chennai04 Mar 2026

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3207/Chny/2025 िनधा$रण वष$ /Assessment Year: 2015-16

For Appellant: Mr. N. Arjun Raj, Advocate for Mr. R. Sivaraman, AdvocateFor Respondent: Mr. M.D.Vijay Kumar, JCIT
Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250Section 69A

VIVEK RAMASWAMY PUTHUCODE,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-2(1), CHENNAI

The appeal of the assessee is allowed

ITA 3731/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3731/Chny/2025 िनधा&रण वष& /Assessment Year: 2015-16

For Appellant: Mr. S.Muralidhar, C.A *+For Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 148Section 148ASection 149(1)Section 250Section 54

PRAKASH JAIN,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 416/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleprakash Jain Asstt. Commissioner Of Income C/O Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5Th Udaipur B Road, Sardarpura, Jodhpur - 342001 Pan No. Acepj 5236 H Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By The Assessee, Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The“Nfac/Cit(A)”] Dated 29/08/2025 With Respect To The Assessment Year 2017-18. 2. At The Outset, The Id. Counsel For The Assessee Vehemently Submitted That The Issue Raised In This Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Union Of India Vs. Rajeev Bansal 167 Taxmann.Com 70. The Ar Briefly Narrated The Facts Of The Case That Notice U/S 148 Of The Income-Tax Act

Section 148Section 148ASection 151

KALIYAPPAN ARUMUGAM,,KARUR vs. ITO, WARD-1,, KARUR

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 3017/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Feb 2026AY 2015-16

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3017/Chny/2025 & S.A No.5/Chny/2026 (Arises In Ita No.3017/Chny/2025) िनधा#रण वष# /Assessment Year: 2015-16 Kaliyappan Arumugam, The Income Tax Officer, Old No.58A, New No.61, Vs. Ward-1, Kulanthaivelu Salai, Karur. Karur – 638 001. Pan: Aiepa 9862G

For Appellant: Mr. G.Vardini Karthik, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250

AJAY TANTA,SHIMLA vs. INCOME TAX OFFICER, SHIMLA

In the result, appeal of the assessee is allowed

ITA 835/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh24 Feb 2026AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashray Sarna, C.AFor Respondent: Shri Vivek Vardhan, CIT, Sr. DR
Section 144Section 147Section 148Section 250Section 69Section 69A

INNOVATE DERIVATIVES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is partly allowed

ITA 31/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 147Section 148Section 148ASection 149(1)Section 250

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. JINALBEN BHAVIKBHAI VORA, GUJRAT

ITA 7588/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Feb 2026AY 2013-14

Bench: the expiry of 6 years from the end of Assessment Year 2013-2014). Subsequently, in compliance with the judgment of the Hon'ble Supreme Court in the case of Union of India VS. Ashish Agarwal 444 ITR 1 (SC) [04/05/2022], communication, dated 26/05/2022, was sent to the Assessee intimating that the aforesaid notice issued under Section 148 of the Act (under old regime) would be treated as the show-cause notice issued in terms of Section 148A(b) of the Act (under new regime introduced by the Fi

For Appellant: Shri Jignesh ShahFor Respondent: Shri Nakul Agrawal
Section 147Section 148Section 148ASection 151A

ANJU BHARAT CHELANI,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 2598/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Ms. Ketaki Desai, Sr. DRFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 115BSection 143(3)Section 147Section 148Section 149(1)Section 271ASection 69ASection 69B

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 623/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam16 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble

Section 147Section 148Section 148ASection 69A

SAIKAT CHINMAY BHATTACHARYA,MUMBAI vs. DY. CIT, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

ITA 582/BANG/2025[2015-16]Status: DisposedITAT Bangalore16 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.582/Bang/2025

For Appellant: CA Darshit Naik, A.RFor Respondent: Dr. Divya K.J, CIT D.R
Section 147Section 148Section 69

NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

ITA 3124/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Adv. Ema Bindu, A.RFor Respondent: Dr. Divya K.J., CIT D.R
Section 10(4)(ii)Section 143(3)Section 148Section 148ASection 151Section 69

GOPAL KRISHAN BANSAL, MANDI GOBINDGARH,PUNJAB vs. ITO WARD -1, MANDI GOBINDGARH, SIRHIND

In the result, appeal of the Assessee is allowed and cross appeal filed by the Revenue is dismissed

ITA 614/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 148Section 149

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

ITA 1218/HYD/2025[2015-16]Status: DisposedITAT Hyderabad06 Feb 2026AY 2015-16
For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri K. Vamsi Krishna
Section 133(6)Section 147Section 148Section 148ASection 282

RAHUL MEKA ,BENGALURU vs. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION-1(2) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 813/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Divya K.J – CIT(DR)(ITAT), Bangalore
Section 147Section 45Section 54Section 54FSection 68

ACIT, NEW DELHI vs. NOUVELLE SECURITIES PVT LTD, DELHI

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

ITA 4852/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Manoj Tiwari, Sr. DR
Section 132Section 132(4)Section 153ASection 37Section 68Section 69C

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

ITA 5249/DEL/2025[2020-2021]Status: DisposedITAT Delhi30 Jan 2026AY 2020-2021

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Date of Hearing

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

In the result, all the four appeals filed by the Department of Revenue are dismissed

ITA 5248/DEL/2025[2019-2020]Status: DisposedITAT Delhi30 Jan 2026AY 2019-2020

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Aggarwal, Sr. Adv. & ShriFor Respondent: Ms. Ankush Kalra, SR. DR
Section 127Section 132Section 143Section 143(1)Section 143(3)Section 148Section 149(1)Section 250Section 28

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