Section 150(2) of the Income Tax Act

Income-tax Act, 2025: s.283

Section 150(2) falls under section 150 of the Income-tax Act, 1961, which corresponds to section 283 (Provision for cases where assessment is in pursuance of an order on appeal, etc) of the Income-tax Act, 2025.

Read section 283 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 150(2) is A.B. Parikh v. ITO (203 ITR 186), cited in 7 of the 36 judgments on BharatTax that turn on this section.

Leading authorities on Section 150(2)

A.B. Parikh v. ITO
203 ITR 186 · 1993 · High Court
7
citing judgments
CIT v. G. Viswanatham
172 ITR 401 · 1998 · High Court
6
citing judgments
Saraswati Petrochem Pvt. Ltd. v. ITO
470 ITR 47 · Reported
5
citing judgments
Oil & Natural Gas Corporation Ltd vs. CIT 322 ITR 180 (SC), CIT v. Woodward Governor India P. Ltd.
311 ITR 475 · High Court
4
citing judgments
1. Rajinder Nath Vs. CIT, 120 ITR 14(SC) 2. CIT v. Homi Mehta & Sons Pvt Ltd.
311 ITR 247 · 2009 · High Court
3
citing judgments
Anil Suri v. ITO
46 Taxmann.com 8 · 2014 · Reported
3
citing judgments
Emgeeyar Pictures (P) Ltd. v. Ltd Vs. DCIT
70 Taxmann.com 43 · 2016 · High Court
3
citing judgments

Judgments on Section 150(2)

Shri Abhijit Rabha, Guwahati vs. Deputy Commissioner of Income Tax, Circle-Bongaigaon, Bongaigaon

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 162/GTY/2019[2014-15]Status: DisposedITAT Guwahati03 Jul 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 133(6)Section 143Section 150Section 150(2)Section 250

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

MA-000680 - 2023Supreme Court12 May 2023

Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating

Section 147Section 148Section 150Section 150(2)Section 153ASection 153C

Sadhana Bai, Chennai vs. ITO, Chennai

In the result, appeals filed by the assessee for both the

ITA 3278/CHNY/2016[2003-04]Status: DisposedITAT Chennai01 Jul 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 29.06.2022
Section 143(3)Section 148Section 150Section 150(1)Section 150(2)Section 69

Sadhana Bai, Chennai vs. ITO, Chennai

In the result, appeals filed by the assessee for both the

ITA 3277/CHNY/2016[2002-03]Status: DisposedITAT Chennai01 Jul 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 29.06.2022
Section 143(3)Section 148Section 150Section 150(1)Section 150(2)Section 69

Asavri Singhal, New Delhi vs. ITO Ward - 40(5), New Delhi

In the result, appeal of the assessee is dismissed as not pressed

ITA 400/DEL/2020[2011-12]Status: DisposedITAT Delhi06 Dec 2021AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ms. Asavri Singhal Vs Income Tax Officer, H. No. 27, Tarun Enclave, Ward 40(5), Pitampura, New Delhi Delhi-110034 Pan : Bqnps4338B

Section 148Section 150(1)Section 251(1)(a)

Ashutosh Singhal, New Delhi vs. ITO Ward - 40(5), New Delhi

In the result, appeal of the assessee is dismissed as not pressed

ITA 399/DEL/2020[2011-12]Status: DisposedITAT Delhi06 Dec 2021AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ashutosh Singhal, Vs Income Tax Officer, H.No. 27, Tarun Enclave, Ward 40(5), Pitampura, New Delhi-110034 New Delhi Pan-Bqnps5849F

Section 148Section 150(1)Section 251(1)(a)

Mohan Sukumaran, Raigarh(Cg) vs. Dy. Commissioner of Income Tax, Circle - 1(1), Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 141/BIL/2017[2013-14]Status: DisposedITAT Raipur26 Oct 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

Mohan Sukumaran, Raigarh(Cg) vs. Dy. Commissioner of Income Tax, Circle - 1(1), Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 140/BIL/2017[2012-13]Status: DisposedITAT Raipur26 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

Lalita, Alwar vs. ITO Ward - 42(4), Delhi

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

ITA 4307/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Oct 2021AY 2012-13

Bench: Shri R.K. Pandaassessment Year: 2012-13 Lalita, Vs. Ito, C/O K.L. Datta & Company, Ward 42(4), Vashishtha Plaza 2, Delhi. Manu Marg, Alwar, Rajasthan. Pan: Adgpl2634Q (Appellant) (Respondent) Assessee By : Shri P.C. Parwal, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 03.08.2021 Date Of Pronouncement : 14.10.2021 Order

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 143(3)Section 150Section 150(1)Section 150(2)Section 56Section 57

Venkata Sai Builders, Hyderabad vs. Income Tax Officer, Ward-7(1), Hyderabad

ITA 335/HYD/2020[2009-10]Status: DisposedITAT Hyderabad25 Aug 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10 Venkata Sai Builders, Vs. Income-Tax Officer, Hyderabad. Ward – 7(1), Hyderabad. Pan – Aagfv 9056R (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri Rohit Mujumdar Date Of Hearing: 17/06/2021 Date Of Pronouncement: 25/08/2021

For Appellant: Shri K.C. DevdasFor Respondent: Shri Rohit Mujumdar
Section 139(1)Section 139(4)Section 144Section 150(2)

Yogesh Pal Singh, New Delhi vs. ITO, Ward-3(5), Noida

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

ITA 5860/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Jul 2019AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Yogesh Pal Singh, Vs. Ito, C/O S. Chaturvedi & Associates, Ward-3(5), 305, Deep Shikha, Noida. Rajendra Place, New Delhi. Pan: Bmzps1847P (Appellant) (Respondent) Assessee By : None Revenue By : Shri S.L. Anuragi, Sr. Dr Date Of Hearing : 01.07.2019 Date Of Pronouncement : 08.07.2019 Order

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 149Section 150(2)Section 251

Pushpender, New Delhi vs. ITO, War5D-2(4), Noida

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

ITA 5861/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Jul 2019AY 2009-10

Bench: Shri R.K. Pandaassessment Year: 2009-10 Pushpender, Vs. Ito, C/O S. Chaturvedi & Associates, Ward-2(4), 305, Deep Shikha, Noida. Rajendra Place, New Delhi. Pan: Aylpp1362P (Appellant) (Respondent) Assessee By : None Revenue By : Shri S.L. Anuragi, Sr. Dr Date Of Hearing : 01.07.2019 Date Of Pronouncement : 02.07.2019 Order

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 149Section 150(2)Section 251

Ramesh Chand Soni HUF, Jaipur vs. ITO, Beawar

In the result, the appeals of the assessee are allowed

ITA 1024/JPR/2013[2001-02]Status: DisposedITAT Jaipur08 Dec 2017AY 2001-02
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Shri P.P. Meena (J.CIT)
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 149Section 69

Smt. Rekha Aggarwal, Meerut vs. ITO, New Delhi

In the result appeal of the assessee is partly allowed

ITA 3498/DEL/2014[1999-00]Status: DisposedITAT Delhi15 Mar 2016AY 1999-00

Bench: : Shri.I.C. Sudhir & Shri Prashant Maharishirekha Aggarwal, Ito, C/O. Vinod Kumar Goel, 282, Ward-24(4), Vs. Boundary Road, Civil Lines, New Delhi Meerut Pan:Aaipa0325N (Appellant) (Respondent)

For Appellant: Sh. V.K. Goyal, AdvFor Respondent: Sh. Bharat Bhushan Garg, Sr. DR
Section 143(1)Section 147Section 148Section 149Section 150Section 150(1)Section 150(2)

ITO, New Delhi vs. M/S Neetee Clothing (P) Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 267/DEL/2013[2002-03]Status: DisposedITAT Delhi21 Oct 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate and Shri Somil Aggarwal, CAFor Respondent: Shri P. Dam Kanunjna, Senior DR
Section 143(1)Section 143(3)Section 147Section 148Section 149Section 149(1)Section 150Section 80Section 80HSection 80I

Mahadeo Prasad Bais (Dead} vs. Income-Tax Officer 'A' Ward, Gorakhpur and Atjr

CIVIL APPEAL No. 1934/1978Supreme Court12 Sept 1991

Bench: 3 Judges

Section 148Section 149Section 150Section 150(1)Section 150(2)Section 153Section 297(2)Section 297(2)(d)Section 34