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)

Vijay Kumar Kamdar, Hyderabad vs. ITO., Ward-1, Adilabad

In the result, appeal of the Assessee allowed

ITA 618/HYD/2025[2016-17]Status: DisposedITAT Hyderabad08 Oct 2025AY 2016-17

Bench: : Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.618/Hyd./2025 िनधा"रण वष"/Assessment Year 2016-2017 Vijay Kumar Kamdar, The Income Tax Adilabad - 504 001. Vs. Officer, Ward-1, Telangana. Adilabad - 504 001. Pan Ajmpk2305D Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca A Srinivas राज" व "ारा/Revenue By:: Sri Sankar Pandi P, Sr. Ar

For Appellant: CA A SrinivasFor Respondent: : Sri Sankar Pandi P, Sr. AR
Section 148Section 148A

Shri Malkiat Singh, Delhi vs. CIT(Appeal), Delhi

In the result, this appeal of assessee is allowed

ITA 4366/DEL/2025[2017-18]Status: DisposedITAT Delhi08 Oct 2025AY 2017-18

Bench: Shri Mahavir Singhshri Malkiat Singh, Vs.Ito, Ward 45(1), Wz 46/3B, Krishna Puri, New Delhi Gali No. 1, Tilak Nagar, Delhi – 110 018 (Pan:Bsrps2158H) (Appellant) (Respondent) Appellant By : Sh. P.K. Bansal, Adv. & Sh. Tarun Sharma, Ca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 08.10.2025 Order

For Appellant: Sh. P.K. Bansal, Adv. & Sh. Tarun Sharma, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 1Section 139(1)Section 147Section 148Section 148ASection 149Section 149(1)(a)Section 149(1)(b)Section 194C

Sh. Nasruddin, Kota vs. ITO, Ward-2(1), Kota

Appeal is allowed and the impugned order passed by

ITA 716/JPR/2025[2016-17]Status: DisposedITAT Jaipur29 Sept 2025AY 2016-17

Bench: Us

For Appellant: Shri P.C.Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 147Section 148Section 148ASection 153Section 153C

Bhavesh Jayanti Sondarwa, Mumbai vs. ITO Ward 19(1)(1), Mumbai

ITA 3009/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Sept 2025AY 2017-18

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Bhavesh Jayanti Sondarwa Ito Ward 19(1)(1) A/1, 6Th Floor, Room No. 603 Room No. 501 Samrat Ashok Chs, S.K. Vs. Piramal Chambers Rathod Marg, Ambedkar Lalbaug, Parel Nagar, Mahalaxmi Mumbai-400 012. Mumbai-400 034. Pan : Cnpps2949G Appellant Respondent

For Appellant: Shri Pravin SalunkheFor Respondent: Shri Navin Gandhi, CA
Section 147Section 148Section 148ASection 149(1)(a)Section 149(2)Section 56(2)(vii)Section 69

Mr. Iqbal Issa Patel, Mumbai vs. ITO Ward 41(3)(2), Mumbai

In the result the appeal filed by the assessee stands partly allowed with no orders as to cost

ITA 3400/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Hon’Ble Sandeep Gosain

Section 149(1)(a)Section 151Section 250

Kotha Kanthaiah, Karimnagar vs. ITO., Ward-2, Karimnagar

In the result, appeal of the assessee is allowed

ITA 1259/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1259/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Kotha Kanthaiah Vs. Income Tax Officer Karimnagar Ward-2 Pan : Aqbpk7356C Karimnagar

For Appellant: Shri Lakshmi KanthFor Respondent: Dr.Sachin Kumar, DR
Section 144BSection 148Section 148ASection 151A

Mohan Hardasmal Tahilyani, Gandhidham vs. Incometax Officer Ward 1 Gandhidham, Gandhidham

In the result, appeal filed by the assessee is allowed

ITA 176/RJT/2025[2015-16]Status: DisposedITAT Rajkot04 Aug 2025AY 2015-16
Section 144Section 144BSection 147Section 148Section 151Section 250

Anil Singh, Kolkata vs. I.T.O., Ward - 49(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 531/KOL/2025[2017-2018]Status: DisposedITAT Kolkata16 Jul 2025AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.531/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Anil Singh Vs Ito Ward-49(1), Kolkata/Nfac 4, Railway Gate, Lalkuthi, Kamarhati, Kolkata Pan No. : Bflps 0954 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Soumitra Choudhury, Advocate राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Jcit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 16/07/2025 घोषणा की तारीख/Date Of Pronouncement : 16/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 29.07.2024 For The Assessment Year 2017-2018. 2. Shri Soumitra Choudhury, Ld.Ar Appeared On Behalf Of The Assessee & Smt. Sima Das Biswas, Ld. Sr.Dr Appeared On Behalf Of The Revenue. 3. The Appeal Of The Assessee Is Barred By 168 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons For Delay, Which Are Plausible & Not Found To Be False. Ld. Sr.Dr Also Did Not Raise Any Serious Objection To Condone The Delay. Accordingly, Delay Of 168 Days In Filing The Present Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Ar That This Is A Case Of Reopening & Issuance Of Notice U/S.148 Of The Act. It Was The Submission That The Notice

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Smt. Sima Das Biswas, JCIT-Sr.DR
Section 148Section 148ASection 151

Etc Electric Private Limited, Kolkata vs. ITO, Ward 5(1), Kolkata

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

ITA 342/KOL/2025[2018-19]Status: DisposedITAT Kolkata15 Jul 2025AY 2018-19

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(a)Section 149(1)(b)

Income Tax Officer Ward 24(2)(1), Mumbai, Piramal Chambers, Lalbaug vs. Homewell Realty LLP, Andheri, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 1684/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 May 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Satish Mody, ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(1)Section 144BSection 147Section 148Section 148ASection 151Section 68

Smt Nirakumari Virendra Bajaj, Mumbai vs. ITO, Ward-17(2)(1), Mumbai

ITA 6177/MUM/2024[2018-19]Status: DisposedITAT Mumbai07 May 2025AY 2018-19

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Reepal TralshawalaFor Respondent: Shri Asif Karmali
Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(a)Section 151Section 250

Dy. Commmissioner of Income Tax, Mumbai vs. Prasad Shetty, Sion, Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6256/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

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

Sri Adiparashakti Boards, Khammam vs. ITO., Ward-1, Kothagudam

In the result, appeal filed by the assessee is allowed

ITA 1131/HYD/2024[2015-16]Status: DisposedITAT Hyderabad03 Apr 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON'BLE (Vice President)

Section 139Section 143(3)Section 147Section 148Section 148ASection 206CSection 69A

Gunavantraya, Gulbarga vs. Income Tax Officer, Ward-1 & Tps, Gulbarga

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

ITA 1866/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Mar 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Ms. Lakshmi, A.RFor Respondent: Sri Venkatesh V., D.R
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

Mohammed Saleem Mohammed Ali Bepari, Pune, Maharashtra vs. Assessing Officer, Pune, Maharashtra

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2145/PUN/2024[2013-14]Status: DisposedITAT Pune21 Jan 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2145/Pun/2024 धििाारण वषा / Assessment Year: 2013-2014 Mohammed Saleem Assessing Officer, Mohammed Ali Bepari, Ward 13(1), Pune 56, Shalimar Garden Vs. Housing Society, 29 Aundh Road, Kirkee, Pune- 411003 Maharashtra Pan-Aiepb6925F अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Rahul Kavale Department By: Ms Shilpa N C, Additional- Cit Date Of Hearing: 21-01-2025 Date Of Pronouncement: 04-04-2025

For Appellant: CA Rahul KavaleFor Respondent: Ms Shilpa N C, Additional-
Section 143(3)Section 148Section 250

Income Tax Officer Ward-3(3)(2), Ahmedabad vs. Nishan Govindbhai Thakkar, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 1641/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Ketaki Desai, Sr. DRFor Respondent: Shri Dhinal Shah, A.R
Section 14Section 148Section 149Section 69

Shilpa Vivek Jain, Mumbai vs. Income Tax Officer Ward, 41(3)(4), Mumbai

In the result, the appeal filed by the Assessee stands allowed

ITA 5936/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18

For Appellant: Shri Tanzil Padvekar, Ld. A.RFor Respondent: Shri Gotimukul Santosh Kumar, Sr. D.R
Section 147Section 148Section 148ASection 151Section 250Section 3(1)

Sandesh Vasantrao Pawar, Satara, Maharashtra vs. Income Tax Officer, Satara, Maharashtra

ITA 2379/PUN/2024[2013-14]Status: DisposedITAT Pune06 Jan 2025AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2379/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Rahul KavaleFor Respondent: Date of hearing
Section 139(1)Section 143(3)Section 148Section 2(47)Section 2(47)(v)Section 250Section 45Section 53A

Vertex Developers, Kolkata vs. ITO, Ward-40(1), Kolkata

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

ITA 1974/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Dec 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1974/Kol/2024 Assessment Year: 2017-2018 Vertex Developers,……………………..…………Appellant Bd-150, Samarpally, Kestopur, Kolkata-700101 [Pan:Aajfv8233F] -Vs.- Income Tax Officer,……………………………...Respondent Ward-40(1), Kolkata,/ Asst. Unit, Nfac, Office Of The Ito, Kolkata, 3, Government Place West, Kolkata-700001

Section 144Section 147

Santosh, Delhi vs. Income Tax Officer Ward 59(3), Vikas Bhawan I.P.Este Delhi

ITA 2025/DEL/2024[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2015-16 Santosh, Vs Income Tax Officer, C/O Kapil Goel, Advocate, Ward-59(3), F-26/124, Sector 7, New Delhi. Rohini, Delhi – 110 085. Pan: Bhnps9416B

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 54Section 69