Section 150(1) of the Income Tax Act

The decision most relied on for Section 150(1) is Sonic Biochem Extractions (P.) Ltd. v. ITO ( (25 Taxmann.com 25), cited in 63 of the 40 judgments on BharatTax that turn on this section.

Leading authorities on Section 150(1)

Sonic Biochem Extractions (P.) Ltd. v. ITO (
25 Taxmann.com 25 · 2012 · ITAT
63
citing judgments

Payment for the purchase of software, even when capitalized with hardware, is not treated as a payment for copyright attracting tax deduction at source under section 194J, thereby precluding disallowance under section 40(a)(ia).

CIT v. Foramer Finance
251 ITR 416 · 2001 · High Court
41
citing judgments

When reopening an assessment beyond four years from the end of the relevant assessment year, the Assessing Officer must have reason to believe that income escaped assessment due to the assessee's failure to fully and truly disclose all material facts necessary for assessment, as per the first proviso to Section 147.

United Electrical Co. Pvt. Ltd. 258 ITR 317 (Del), DCIT v. Lotus Hearbals Pvt. Ltd.
167 Taxmann.com 533 · 2024 · High Court
14
citing judgments
CSC Technology Singapore Pte. Ltd. v. ADIT
19 Taxmann.com 123 · 2012 · High Court
12
citing judgments
(1) CIT v. Premier Mills
296 ITR 157 · 2008 · High Court
11
citing judgments
ltd vs. R.B. Wadekar, 268 ITR 332 Bom. (12) Haryana Acrylic Mfg Co. v. CIT
296 ITR 603 · 2008 · High Court
9
citing judgments
Duli Chand Singhania v. Asstt. CIT
136 Taxmann 725 · 2004 · High Court
8
citing judgments
Bhot Industries Ltd V/s ACIT (2004) 267 ITR 161 (Bomb.), (vii) CIT (Addl) v. IFCI
296 ITR 573 · 2008 · High Court
8
citing judgments
A.B. Parikh v. ITO
203 ITR 186 · 1993 · High Court
7
citing judgments
Caprihans India Ltd. v. Tarun Seem, Deputy CIT
266 ITR 566 · 2004 · High Court
7
citing judgments

Judgments on Section 150(1)

JIYA EXIM PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(1),, KOLKATA

ITA 2142/KOL/2025[2012-2013]Status: DisposedITAT Kolkata17 Feb 2026AY 2012-2013
Section 143(1)Section 144Section 147Section 148Section 150(1)Section 150(2)Section 151Section 151(1)Section 250

A.C..I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

ITA 6227/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

A.C.I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

ITA 6226/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

ANIL KUMAR JAIN,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-26, JHANDEWALAN, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 475/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Jan 2026AY 2013-14

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(1)Section 143(3)Section 147Section 148Section 151

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

ALOK KUMAR RUNGTA,LUCKNOW vs. NFAC, DELHI

In the result, the appeal of the assessee is partly allowed

ITA 598/LKW/2025[2014-15]Status: DisposedITAT Lucknow08 Jan 2026AY 2014-15

Bench: Shri Kul Bharatassessment Year: 2014-15 Alok Kumar Rungta V. National Faceless Appeal B-40 Flat No.34 Manoram Centre Apartment Aliganj, Lucknow- Delhi. 226024. Pan:Ajqpr0755G (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agarwal, Advocate Shri Akshay Agarwal, Advocate Respondent By: Shri R. R. N. Shukla, Addl Cit(Dr) Date Of Hearing: 28 10 2025 Date Of Pronouncement: 08 01 2026 O R D E R

For Appellant: Shri Vijay Prakash Agarwal, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl CIT(DR)
Section 1Section 143(3)Section 147Section 148Section 150(1)

COLEN CHEMICAL PVT. LTD.,JAMSHEDPUR vs. ITO, WARD 1(1), JAMSHEDPUR, JAMSHEDPUR

In the result, both appeals of the assessee are allowed

ITA 167/RAN/2025[2014-15]Status: DisposedITAT Ranchi07 Jan 2026AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.165 & 167/Ran/2025 (निि ारण वर्ा / Assessment Year :2013-2014 & 2014-2015) Colen Chemical Pvt. Ltd, Vs. Ito Ward-1(1), Jamshedpur 1St Floor, Room No.9, Tiwary Bechar Complex, Main Rd. Bistupur, Jamshedpur-831001 स्थायी लेखा सं./Pan No. : Aabcc 3978 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Shri Ram Chandra Marndi, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख/Date Of Pronouncement : 07/01/2026 आदेश / O R D E R Per Bench : These Two Appeals Are Filed By The Assessee Against The Separate Orders Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 31.03.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That For The Assessment Year 2013- 2014 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29/01/2016 & For The Assessment Year 2014-2015 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29.12.2016. Notice U/S.148 Of The Act For A.Y.2013-2014 Came To Be Issued On 28.03.2018 & For A.Y.2014-2015 The Notice Was Issued On 24.06.2019. The Ld. Ar Drew Our Attention To Reason Recorded To Reopening For The Assessment Year 2013-2014 At Pages 47 To 51 Of The Paper Book Which Reads As Follows:-

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ram Chandra Marndi, Sr.DR
Section 143(3)Section 147Section 148

COLEN CHEMICAL PVT. LTD.,JAMSHEDPUR vs. ITO, WARD 1(1), JAMSHEDPUR, JAMSHEDPUR

In the result, both appeals of the assessee are allowed

ITA 165/RAN/2025[2013-14]Status: DisposedITAT Ranchi07 Jan 2026AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.165 & 167/Ran/2025 (निि ारण वर्ा / Assessment Year :2013-2014 & 2014-2015) Colen Chemical Pvt. Ltd, Vs. Ito Ward-1(1), Jamshedpur 1St Floor, Room No.9, Tiwary Bechar Complex, Main Rd. Bistupur, Jamshedpur-831001 स्थायी लेखा सं./Pan No. : Aabcc 3978 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Shri Ram Chandra Marndi, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख/Date Of Pronouncement : 07/01/2026 आदेश / O R D E R Per Bench : These Two Appeals Are Filed By The Assessee Against The Separate Orders Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 31.03.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That For The Assessment Year 2013- 2014 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29/01/2016 & For The Assessment Year 2014-2015 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29.12.2016. Notice U/S.148 Of The Act For A.Y.2013-2014 Came To Be Issued On 28.03.2018 & For A.Y.2014-2015 The Notice Was Issued On 24.06.2019. The Ld. Ar Drew Our Attention To Reason Recorded To Reopening For The Assessment Year 2013-2014 At Pages 47 To 51 Of The Paper Book Which Reads As Follows:-

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ram Chandra Marndi, Sr.DR
Section 143(3)Section 147Section 148

KANUBHAI RAMDAS PATEL(PROP. OF GUJARAT AGRO BASE COMPANY),MEHSANA vs. THE ITO, WARD-5(2)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1207/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2012-13

Bench: Ms.Suchitra R. Kambleassessment Year : 2012-13 Kanubhai Ramdas Patel The Ito, Ward- Prop: Gujarat Agro Base Company Vs 5(2)(5), Vejalpur C-1/70, Gidc Ahmedabad. Phase-Ii, Dediyasan Mehsana 384 002. Pan: Agzpp 2264 N (Applicant) (Responent) : Assessee By Shri M.K. Patel, Advocate : Revenue By Shri Suresh Chand Meena, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 01/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 24 /12/2025

Section 10(38)Section 132Section 142(1)Section 147Section 151Section 250

ESSEN MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2241/KOL/2025[2012-2013]Status: DisposedITAT Kolkata18 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. Road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aaace5871A Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 29.07.2025 For The Ay 2012-13. 2. At The Time Of Hearing, The Counsel Of The Assessee Pressed Ground No.4, Which Is In Respect Of Reopening Of Assessment Not Being In Accordance With Law & Therefore, The Entire Reassessment Is Liable To Be Quashed.

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ruchika Sharma, DR
Section 147Section 148Section 151Section 151(1)

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 498/RJT/2025[2015-16]Status: DisposedITAT Rajkot08 Dec 2025AY 2015-16
Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

PARAS PALAZA PRIVATE LIMITED,BANGALURU vs. INCOME TAX OFFICER, WARD 10(4), KOLKATA, GOVT PLACE

In the result, the appeal of the assessee is allowed

ITA 2676/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Nov 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Paras Plaza Pvt. Ltd. Income Tax Officer, No.5, Mel Layout, Bagalagunte, Ward 10(4), Kolkata Vs. Bangalore, Karnataka-560088 3, Govt Place, Kolkata-700001 (Respondent) (Appellant) Pan No. Aaecp8301N Assessee By : Shri Amit Agarwal, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 10.09.2025 Date Of Pronouncement: 03.11.2025

For Appellant: Shri Amit Agarwal, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1107/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

KAJAL FASHIONWEAR AGENCY PRIVATE LIMITED,BHUBANESWAR vs. ITO,WARD 1(1), BHUBANESWAR

In the result the appeal of the assessee is allowed

ITA 286/CTK/2024[2011-12]Status: DisposedITAT Cuttack22 Sept 2025AY 2011-12

Bench: Shri George Mathanआयकर अपील सं/Ita No.286/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2011-2012) Kajal Fashionwear Agency Vs Ito, Ward-1(1), Bhubaneswar Private Limited, Plot No-73 &74/353, Jaya Dev Vihar ,Bhubaneswar, 751013 Pan No. : Aadck 5326 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ca राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 22/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 22/09/2025 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 06/06/2024 Passed In Appeal No. Cit(A),Bhubaneswar-1/10363/2018-19 For The Assessment Year 2011-2012. 2. It Was Submitted By The Ld. Ar That Notice U/S.148 Of The Act Has Been Issued On 23.03.2018. It Is Admittedly Beyond The Four Years Period. It Was The Submission That The Reopening Has Been Done On The Basis Of Some Information Received From The Ddit (Investigation), Kolkata. It Was Submission That As The Reopening Has Been Done Beyond The Four Years Period, The Approval For Reopening Is To Be Granted By The Ld. Pcit. It Was Submission That The Ld. Pcit Has Not Given The Approval, Though The Said Notice U/S.148 Of The Act Mentions The Same. The Ld. Ar Drew My Attention To Pages 5 & 6 Of The Paper Book, Which Reads As Follows :-

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Vijay Singh, Sr. DR
Section 148

SANTOSH RANI LEGAL HEIR OF LATE SH PARVEEN KALYAN,KURUKSHETRA vs. INCOME TAX OFFICER, WARD 1, KARNAL, KARNAL

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

ITA 1434/DEL/2024[2013-2014]Status: DisposedITAT Delhi29 Aug 2025AY 2013-2014

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

Section 1Section 147Section 148Section 250Section 68

SONIA KAPOOR,DELHI vs. ITO WARD-69(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4052/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Shri M. Balaganeshsonia Kapoor, Vs. Income Tax Officer, F-17, Arya Nagar, Ward-69(1), Cghs, Patparganj, New Delhi Delhi-110092 Pan: Akwpk6530H Assessee By : Shri Sanjiv Sapra, Ca Revenue By: Shri Manoj Kumar, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 27/08/2025

For Appellant: Shri Sanjiv Sapra, CAFor Respondent: Shri Manoj Kumar, Sr. DR
Section 147

SITAC RE PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-23(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2236/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2013-14] M/S. Sitac Re Pvt.Ltd., Vs Dcit, 27B, Prithviraj Road, Circle-23(2), New Delhi-110002 New Delhi Pan-Aaccn2500M Appellant Respondent Appellant By Shri G.C.Srivastava, Adv., Shri Anil Kumar Chopra, Fca & Ms. Kannopriya Gupta, Adv. Respondent By Shri Manish Gupta, Sr.Dr Date Of Hearing 29.05.2025 Date Of Pronouncement 20.08.2025 Order

Section 143(3)Section 147Section 149Section 150(1)Section 150(2)Section 250Section 37(1)Section 68

DCIT, NEW DELHI vs. M/S. SAAMAG CONSTRUCTION LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed as above

ITA 3738/DEL/2017[2006-07]Status: DisposedITAT Delhi29 Jul 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 132(1)Section 148Section 153ASection 69C

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Section 150(1) of the Income Tax Act — Case Laws | BharatTax