Section 149(1)(b) of the Income Tax Act
Income-tax Act, 2025: s.282
Section 149(1)(b) 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.
The decision most relied on for Section 149(1)(b) is 535 (Del); 6. Tata Teleservices v. UOI (385 ITR 497), cited in 163 of the 329 judgments on BharatTax that turn on this section.
Leading authorities on Section 149(1)(b)
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.
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.
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.
Central Board of Revenue (now CBDT) circulars that confer a benefit on the assessee are binding on income-tax officers and must be followed, even if they deviate from the strict interpretation of the law.
The notice issued under section 153A of the Income-tax Act, 1961, is invalid if no search warrant was issued in the name of the assessee. A notice under section 153C can only be assumed by the AO if incriminating material relevant to the assessee was found during a search and seizure operation in another case and there was no search warrant in the assessee's name.
Section 149 of the Income Tax Act, 1961, only mandates the issuance of a notice within the prescribed period and does not require the notice to be served on the assessee within that same period.
The Assessing Officer (AO) is not required to prove that share money originated from the assessee's own funds; Section 68 of the Income Tax Act does not place such a burden on the AO.
An assessment order passed against a deceased person, even if initiated after death, is null and void and must be set aside, especially when the return was filed by the legal representative.
The case is distinguished when the assessee has explained the contents of a base note and clarified their residency status and taxability in India, unlike in the cited case where the assessee, a non-resident, failed to explain the contents of a base note related to a foreign bank deposit.