Section 249(1) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(1) falls under section 249 of the Income-tax Act, 1961, which corresponds to section 358 (Form of appeal and limitation) of the Income-tax Act, 2025.

Read section 358 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 249(1) is Case No. 1- M/s Malani Trading Co. v. CIT (252 ITR 670), cited in 3 of the 50 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(1)

Case No. 1- M/s Malani Trading Co. v. CIT
252 ITR 670 · 2001 · High Court
3
citing judgments

Judgments on Section 249(1)

Abhishek Gupta, Delhi vs. Circle Int. Tax 1(3)(1), Delhi

In the result, both the appeals filed by the Assessee are

ITITA 248/DEL/2026[2020-21]Status: DisposedITAT Delhi14 Aug 2026AY 2020-21

Bench: Ms Madhumita Roy & Shri Manish Agarwalit(Ita)A No. 247/Del/2026 (A.Y 2020-21) It(Ita)A No. 248/Del/2026 (A.Y 2020-21) Abhishek Gupta Vs. Circle International 198/21, Ramesh Market, Taxation 1(3)(1) Estate Of Kailsah, Delhi (Appellant) (Respondent) Pan: Ajspg3776E Assessee By : Sh. Bhupendra Shah, Ca Revenue By: Sh. Surender Kumar Jatav, Sr Dr

For Appellant: Sh. Bhupendra Shah, CAFor Respondent: Sh. Surender Kumar Jatav, Sr DR
Section 147Section 271A

Abhishek Gupta, Delhi vs. Circle Int. Tax 1(3)(1), Delhi

In the result, both the appeals filed by the Assessee are

ITITA 247/DEL/2026[2020-21]Status: DisposedITAT Delhi14 Aug 2026AY 2020-21

Bench: Ms Madhumita Roy & Shri Manish Agarwalit(Ita)A No. 247/Del/2026 (A.Y 2020-21) It(Ita)A No. 248/Del/2026 (A.Y 2020-21) Abhishek Gupta Vs. Circle International 198/21, Ramesh Market, Taxation 1(3)(1) Estate Of Kailsah, Delhi (Appellant) (Respondent) Pan: Ajspg3776E Assessee By : Sh. Bhupendra Shah, Ca Revenue By: Sh. Surender Kumar Jatav, Sr Dr

For Appellant: Sh. Bhupendra Shah, CAFor Respondent: Sh. Surender Kumar Jatav, Sr DR
Section 147Section 271A

Shree Ashapuri Shree Mahodari Mataji Trust, Jalore vs. Income Tax Officer, Jalore

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

ITA 505/JODH/2025[2017-18]Status: DisposedITAT Jodhpur27 Apr 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleshree Ashapuri Shree Mahodari Income Tax Officer, Mataji Trust, Jalore, Mataji Trust Jalore Modarn, Bhinmal, Jalore. Pan No. Aamts5939G Assessee By Shri Anil Goyal, Ca (Virtually) Revenue By Shri Ghanshyam Meena- Jcit- Dr (Virtually) Date Of Hearing 06.04.2026. Date Of Pronouncement 27.04.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Dated 27.03.2025 Of The Commissioner Of Income Tax Appeal Addl/Jcit (A)-2 Coimbatore [Hereinafter Referred To As The Jcit(A)] With Respect To The Assessment Year 2017-18

Section 10Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 139(4)Section 2(24)(iia)Section 249Section 56Section 57

Mfar Constructions Private Limited, Bangalore vs. DCIT, Circle-4(1)(1), Bangalore

ITA 938/BANG/2025[2021-22]Status: DisposedITAT Bangalore06 Jan 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sudhindra B.R., A.RFor Respondent: Sri Subramanian, D.R
Section 143(2)Section 194JSection 250

Nishtha Vincom Pvt. Ltd., Kolkata vs. ITO, Ward 6(3), Kolkata

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

ITA 1160/KOL/2025[2012-2013]Status: DisposedITAT Kolkata28 Oct 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 14ASection 250Section 68

Sriprakash Pany, Bhubaneswar vs. Income Tax Officer, Ward-3(1), Bhubaneswar

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

ITA 336/CTK/2025[2010-11]Status: DisposedITAT Cuttack03 Jul 2025AY 2010-11

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year :2010-11

For Appellant: Shri S.K.Agarwal, CA & Sriprakash Pany, AssesseeFor Respondent: Shri Prateek Kr Mishra, Sr. DR
Section 10Section 143(1)Section 143(2)Section 69

Rajesh Nanalal Shah HUF, Mumbai vs. ITO Ward 33(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 270/MUM/2025[2013-04]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-04

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 270/Mum/2025 (निर्धारण वर्ा / Assessment Year :2013-14) Rajesh Nanalal Shah Huf V/S. Ito Ward 33(1)(1), 701, 705, Aravalli Business बिधम Mumbai Centre, Ramdas Sutrale 230 C, 2Nd Floor, Kautilya Marg, Borivali West, Bhavan, G Block, Bkc, Maharashtra-400092 Bandra East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aachr4192J Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Manish ShethFor Respondent: Shri R. R. Makwana
Section 143(3)Section 249Section 250Section 40A(3)

Sameeksha Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, the appeal of the assessee is dismissed as being not maintainable

ITA 816/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Mar 2025AY 2013-14

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 816/Mum/2025 (निर्धारण वर्ा / Assessment Year :2013-14) M/S. Sameeksha Trust V/S. Ito(Exemptions)-2(1), 320/321, A-Z Industrial बिधम Mumbai Estate, G.K. Marg, Lower 6Th Floor, Cumballa Hill, Parel, Mumbai-400013 Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaats0581L Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri K. Gopal & Shri MandarFor Respondent: Shri Leyaqat Ali Afaqui
Section 11Section 143(3)Section 249(1)Section 250

Ms Unique Living Homes Pvt Ltd (Now Known As Unique Living Homes LLP), Jaipur vs. ITO, Ward-1(1), Jaipur

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

ITA 438/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Jun 2024AY 2010-11

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 249(1)Section 295

Mr Madan Mohan Mishra, Mumbai vs. The Income Tax Officer 10(3)(3), Mumbai

In the result, the appeals for AY 2013-14 & 2014-15 of the assessee are allowed for statistical purposes

ITA 4162/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 May 2024AY 2013-14

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, JCIT
Section 143Section 143(3)Section 249(1)

Mr Madan Mohan Mishra, Mumbai Suburban vs. The Income Tax Officer 10(3)(3), Mumbai

In the result, the appeals for AY 2013-14 & 2014-15 of the assessee are allowed for statistical purposes

ITA 4161/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 May 2024AY 2014-15

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, JCIT
Section 143Section 143(3)Section 249(1)

Kadva Patidar Betalis Samaj Manav Seva Samiti Trust, Ahmedabad vs. The ITO (Exemption) Ward-1, Ahmedabad

In the result, the appeal field by the Assessee is allowed for statistical purpose

ITA 1132/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad06 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 249(1)Section 271(1)(c)

Jitendra Amarlal Nagpal, Mumbai vs. Dy.Commisioner of Income Tax, Mumbai

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

ITA 2389/MUM/2023[2019-2020]Status: DisposedITAT Mumbai15 Nov 2023AY 2019-2020

Bench: Shri Narendra Kumar Choudhry, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejitendra Amarlal Nagpal V. Ito – Central Circle – 8(4) 396, Swan Lake, 14Th Road Room No. 658, 6Th Floor Khar (W), Mumbai – 400052 Aayakar Bhavan, M.K. Road Mumbai - 400020 Pan: Aaapn7150J (Appellant) (Respondent)

Section 249(1)

The Braithwaite Burn and Jessop Construction Company Limited, Kolkata vs. A.C.I.T., Circle - 1(2), Kolkata

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

ITA 37/KOL/2023[2013-2014]Status: DisposedITAT Kolkata06 Jul 2023AY 2013-2014

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 115WSection 139Section 140Section 143(3)Section 154Section 178

Gautam Chadha (Late) L/H Mrs. Ratna Chadha, New Delhi vs. ACIT, Circle- 28(1), New Delhi

In the result, the appeal of the Assesse is allowed for statistical

ITA 4203/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Aug 2022AY 2013-14

Bench: Narender Kumar Choudhry & Dr. Brr Kumar

Section 143(3)Section 249(1)Section 250

Minal Industries Ltd, Mumbai vs. JCIT (OSD) Cir-10(2)(2), Mumbai

In the result, present appeal by the assessee is dismissed

ITA 597/MUM/2022[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Kiran MehtaFor Respondent: Shri Asif Karmali
Section 249(1)Section 250

Estate of Ramniklal Rajmal Mehta, Mumbai vs. Dy CIT -CC-8(3), Mumbai

ITA 628/MUM/2021[2015-16]Status: DisposedITAT Mumbai30 Nov 2021AY 2015-16
For Appellant: Shri Nitesh JoshiFor Respondent: Ms. R.M.Madhvi
Section 246A

Falgun Mahesh Oza, Mumbai vs. ITO 22(1)(3), Mumbai

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

ITA 865/MUM/2020[2013-14]Status: DisposedITAT Mumbai14 Sept 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2013-14

For Appellant: Ms. Mitali Gopani, A.RFor Respondent: Ms. Smita Verma, D.R
Section 143(3)Section 249(1)Section 250

M/S Icon Infotech Pvt Ltd., Mumbai vs. DCIT 5(1)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1020/MUM/2020[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14

Bench: Shri Shamim Yahya () & Shri Ravish Sood () M/S Icon Infotech Pvt. Ltd. Dcit 5(1)(1), 2, 1St Floor, Rabunissa Manzil, Vs. Aayakar Bhawan, Opp., Grant Road Station (W), Maharshi Karve Road, Mumbai – 400 007 Churchgate, Mumbai – 400 020 Pan No. Aaaci7604K (Assessee) (Revenue) Assessee By : Shri Mayur Makadia, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 01/09/2021 Date Of Pronouncement : 02/09/2021

For Appellant: Shri Mayur Makadia, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(1)Section 143(2)Section 143(3)Section 249(1)

Agora Plaza Commercial Premises Chsl, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal by the assessee stands allowed for statistical purpose

ITA 1204/MUM/2019[2015-16]Status: DisposedITAT Mumbai13 Aug 2021AY 2015-16

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 249Section 249(1)Section 80P