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)

Maxis Mobile Services Sdn. Bhd., Malaysia vs. The Assistant Commissioner of Income Tax, Circle 2(2)(1), International Taxation

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

ITA 2746/DEL/2024[2014-15]Status: DisposedITAT Delhi14 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Kamal Sawhney, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144Section 144C(1)Section 144C(13)Section 148Section 149Section 234BSection 271(1)(c)Section 56

Davies Manuel vs. Income Tax Officer

WP(C)/943/2024HC Kerala02 Feb 2024
For Respondent: INCOME TAX OFFICER
Section 139Section 147Section 148Section 148ASection 149Section 149(1)(a)

Bijendra Singh S/O Pohap Singh vs. Principal Chief Commissioner of Income Tax

CW/6852/2022HC Rajasthan04 Jan 2024
Section 148Section 148ASection 149(1)(a)Section 149(1)(b)

Cat Technologies Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

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

ITA 274/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 Dec 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2010-11 M/S. Cat Technologies Ltd Vs. Dy. Cit Hyderabad Circle 1(2) Hyderabad (Appellant) (Respondent) Pan:Aabha3253J Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri L.V.Bhaskara Reddy, Cit (Dr)

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri L.V.Bhaskara Reddy
Section 149(1)(a)Section 149(1)(b)

Rajnigandha Properties Limited vs. Income Tax Officer Ward 4/1 and Ors

WPO/2906/2022HC Calcutta24 Nov 2022
Section 148ASection 149(1)(a)

Aakansha Advisory Services Private Limited vs. Assistant Commissioner of Income Tax, Central 2(4), and Ors

WPO/2893/2022HC Calcutta23 Nov 2022
Section 148Section 148ASection 149(1)(a)

Hathway Cable and Datacom Ltd, Mumbai vs. TRO (TDS) 1, Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 1810/MUM/2014[2001-02]Status: DisposedITAT Mumbai01 Jun 2016AY 2001-02

Bench: S/Shri B.R. Baskaran (Am) & C.N. Prasad (Jm)

Section 133ASection 149(1)(a)Section 194CSection 201Section 201(1)

Commissioner of Income Tax vs. Shri Tirath Ram Ahuja (HUF)

ITA/1629/2006HC Delhi02 Apr 2008
Section 143(3)Section 147Section 147(1)Section 148Section 149(1)(a)Section 23(1)(b)