Section 149(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.282

Section 149(1)(a) falls under section 149 of the Income-tax Act, 1961, which corresponds to section 282 (Time limit for notices under sections 280 and 281) of the Income-tax Act, 2025.

Read section 282 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

48 judgments on BharatTax turn on Section 149(1)(a).

Judgments on Section 149(1)(a)

Madhu Bala, Delhi vs. ACIT Central Circle-16, Delhi

The appeal is allowed and the impugned assessment order is quashed

ITA 1746/DEL/2026[2021-22]Status: DisposedITAT Delhi25 Sept 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthimadhubala Vs. Acit, Central Circle -16 C/O Dr.Kapilgoeladv Ncc Dit(S) Jhandewalan G-8/5 Sector 11, Rohini Extension, Opposite Sfs Apartment New Delhi – 110002 Delhi - 110085 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Acdpb2278A Appellant .. Respondent

For Appellant: Dr.KapilGoel, AdvFor Respondent: Sh. Ashok Gautam, CIT, DR

Section 147Section 148Section 148BSection 292B

Sadananda Gumagodu Bhaskar, Honnesara vs. ITO Ward 1 & Tps, Shimoga

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

ITA 1537/BANG/2026[2017-18]Status: DisposedITAT Bangalore13 Aug 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.नििधारण वर्ा/Assessment Year: 2017-18) Shri Sadananda Gumagodu Bhaskar, Jogi Honda, The Income Tax Officer, Chenniganathota, Ward – 1 & Tps, Honnesara S.O., Channiganathota, Vs. Shimoga. Shimoga, Sagara, Karnataka – 577 417. अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: BUBPB4001L

Section 1Section 139(1)Section 142(1)Section 148Section 149(1)(a)Section 69A

M/S. Janatha Marketers, Mangaluru vs. Income-Tax Officer, Ward - 1(1), Mangalore

In the result, appeal filed by the assessee is allowed

ITA 1693/BANG/2026[2016-2017]Status: DisposedITAT Bangalore05 Aug 2026AY 2016-2017

Bench: Shri Balakrishnan S & Shri Soundararajan K.

For Appellant: AACFJ 4519 K

Section 147Section 148Section 148ASection 269SSection 50C

Gopinath Neelappa Venkatapur, Haveri vs. Income Tax Officer, Ward-1, Haveri

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

ITA 1729/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Jul 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Vinay Kulkarni, A.RFor Respondent: Sri N. Balusamy, D.R

Section 139Section 142(1)Section 147Section 148Section 148ASection 149(1)(a)Section 250Section 69A

Manoj Purushottam Bhadra, Mumbai vs. ITO-20(2)(1), Mumbai

In the result, the appeal of the assessee is allowed and the Stay Application is dismissed as infructuous

ITA 9143/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 May 2026AY 2015-16

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & S.A. No. 1/Mum/2026 (Arising Out Of Ita No. 9143/Mum/2025) (Assessment Year: 2015-16) Manoj Purushottam Ito Ward – 20(2)(1) Bhadra Piramal Chambers, 603, Tulsi Meadows Vs. Lalbaug, Parel, Uttam Society, St. Mumbai-400 012 Anthony Road, Behind Olps Church, Chembur (East), Maharashtra – 400 071 Pan/Gir No. Aabpb4341E (Applicant) (Respondent) Assessee By Shri Preyas Ruparel, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 21.04.2026 Date Of Pronouncement 05.05.2026

Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 69

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)

Juee Sudhir Gore, Mumbai vs. ITO Ward-42(2)(3), Mumbai

The appeal is allowed

ITA 5868/MUM/2025[2017-18]Status: DisposedITAT Mumbai02 Mar 2026AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri Vikram Singh Yadav: A.Y. : 2017-18

For Appellant: Shri Kumar KaleFor Respondent: Ms. Nidhi Agarwal, Sr. DR

Section 144BSection 147Section 148Section 148ASection 149(1)(a)Section 149(1)(b)Section 151Section 56(2)(x)

Nistala Sudha, Keonjhar vs. ITO., Ward-9(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 605/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad26 Feb 2026AY 2016-2017

Bench: Shri Manjunatha, G.A N D Shri Ravish Soodआ.अपी.सं /Ita No./605/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Nistala Sudha Vs. Ito Keonjhar, Odhisha Ward 9(1) Pan:Emcps9399C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri D. Parida, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Pronouncement: 26/02/2026 आदेश/Order Per Manjunatha, G. A.M.

For Appellant: Shri D. Parida, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 147Section 148Section 148ASection 69A

Akshay Deepak Talim, Mumbai vs. Income Tax Officer Ward 4(1)(1), Mumbai

ITA 5130/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jan 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Suhas Kulkarnai, AdvFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 147Section 148Section 148ASection 149Section 69A

Mamraj Aggarwal, Delhi Sadar Bazar, Delhi vs. Income Tax Officer Ward 47(1), Delhi

In the result the appeal of the assessee is allowed

ITA 3864/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

Section 115BSection 131(1)Section 139Section 144BSection 147Section 148Section 148ASection 151Section 250Section 69C

Parmod Kumar, Delhi vs. Central Circle 18, Delhi

In the result, the appeal of the assessee is allowed

ITA 3393/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: SHRI C.N. PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 148Section 149(1)(a)

Bhushan Lal Pandita, Delhi vs. Assessment Unit - Income Tax Department, Delhi

In the result, the appeal of the assessee is allowed

ITA 3305/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2015-16] Bhushan Lal Pandita Vs. Assessment Unit Income Tax Rz-95, Gali No.2, Shanti Department Vihar, Deenpur, Najafgargh, Delhi Pan No. Adnpp0984C

Section 148Section 149(1)(a)

Appaso Sampatrao Mane, Pune vs. ITO Ward 7(1), Pune

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

ITA 1006/PUN/2025[2016-17]Status: DisposedITAT Pune28 Nov 2025AY 2016-17

For Appellant: Department byFor Respondent: Date of hearing

Section 139Section 144Section 147Section 148Section 194Section 69

Sudhakar Rao Sandineni, Nalgonda vs. ITO, Ward-1, Nalgonda

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

ITA 1604/HYD/2025[2016-17]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Y.V.Bhanu Narayan RaoFor Respondent: Ms. G. Saratha, SR-DR

Section 148Section 148A

Smt. Sobha Rani, Delhi vs. The Income Tax Officer Ward 35(1), Delhi

In the result the appeal of the assessee is allowed

ITA 5429/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Bleasstt. Year : 2017-18

For Appellant: Shri Yudhistet Mehtani, CA &For Respondent: Shri Manoj Kumar, Sr. DR

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

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

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

ITA 1038/KOL/2025[2016-2017]Status: DisposedITAT Kolkata16 Oct 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

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

ITA 1037/KOL/2025[2015-2016]Status: DisposedITAT Kolkata16 Oct 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

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

ITA 1036/KOL/2025[2014-2015]Status: DisposedITAT Kolkata16 Oct 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

Samrat Finvestors Private Limited, Kolkata vs. ITO, Ward 5(2) (Now DCIT, Cent.Cir. 4(2)), Kolkata

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

ITA 1035/KOL/2025[2012-2013]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

Manimozhian Vaideki, Sivagangai vs. ACIT, International Taxation Circle, Madurai

In the result, the appeal of the assessee is allowed

ITA 2025/CHNY/2025[2016-17]Status: DisposedITAT Chennai15 Oct 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2025/Chny/2025 यनिाारणवर्ा / Assessment Year:2016-17 Manimozhian Vaideki, The Assistant Commissioner No.77, Ward-1, Devappattu Vs. Of Income Tax, Kallal, International Taxation Circle, Sivagangai, Madurai. Tamil Nadu-630 305. [Pan:Azcpv7593C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.N.Arjun Raj, Advocate प्रत्यर्थीकीओरसे/Revenue By : Ms.R.Anitha, Addl.Cit

For Appellant: Mr.N.Arjun Raj, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT

Section 144C(5)Section 148Section 148ASection 149Section 149(1)(a)