What is the leading case on Section 249(1) of the Income Tax Act?

Case No. 1- M/s Malani Trading Co. v. CIT (252 ITR 670) is the decision most relied on for Section 249(1), cited in 3 judgments.

Which cases are most cited on Section 249(1)?

Case No. 1- M/s Malani Trading Co. v. CIT (252 ITR 670) — 3 citing judgments.

How many judgments are there on Section 249(1)?

BharatTax indexes 50 ITAT, High Court and Supreme Court judgments that turn on Section 249(1) of the Income Tax Act, 1961.

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

citing judgments

Judgments on Section 249(1)

Afzal Maqbool Husain Malik, Mumbai vs. ITO 26 (1)(1), Mumbai

The appeal stands allowed for statistical purposes

ITA 6524/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 May 2021AY 2013-14

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.6524/Mum/2019 (िनधा"रण वष" / Assessment Year: 2013-14) Afzal Maqbool Husain Malik Ito-26(1)(1) 361, 4Th Lane, Gulab Shah Estate बनाम/ G-Block, Kautilya Bhawan Behind Kural Bus Depot, Lbs Road Bkc, Bandra (E) Vs. Kurla (W), Mumbai – 400070 Mumbai - 400051 Pan No. : Ahepm-7863-J (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : None Revenue By : Shri Brajendra Kumar – Ld. Sr. Dr सुनवाई की तारीख/ : 03/05/2021 Date Of Hearing घोषणा की तारीख / : 03/05/2021 Date Of Pronouncement आदेश / O R D E R

For Appellant: NoneFor Respondent: Shri Brajendra Kumar – Ld. Sr. DR

Section 143(3)Section 249(1)Section 68

Hasti Builders Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1) (2), Bangalore

In the result, ITA No.854/Bang/2019 is dismissed as infructuous, while ITA Nos

ITA 854/BANG/2019[2010-11]Status: DisposedITAT Bangalore27 Aug 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri. Danesh H Gardin, AdvocateFor Respondent: Shri. Sundar Rajan, Addl.CIT (DR)(ITAT), Bengaluru

Section 143(3)Section 249(1)

M/S. Hasti Builders Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle - 3(1)(2), Bangalore

In the result, ITA No.854/Bang/2019 is dismissed as infructuous, while ITA Nos

ITA 1132/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Aug 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri. Danesh H Gardin, AdvocateFor Respondent: Shri. Sundar Rajan, Addl.CIT (DR)(ITAT), Bengaluru

Section 143(3)Section 249(1)

M/S. Hasti Builders Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 3(1)(2), Bangalore

In the result, ITA No.854/Bang/2019 is dismissed as infructuous, while ITA Nos

ITA 1131/BANG/2019[2010-11]Status: DisposedITAT Bangalore27 Aug 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri. Danesh H Gardin, AdvocateFor Respondent: Shri. Sundar Rajan, Addl.CIT (DR)(ITAT), Bengaluru

Section 143(3)Section 249(1)

Mr. Hanuman Dhanania, Mumbai vs. ITO Ward-17(1)(5), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1862/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jun 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manjunatha G, Am आयकर अपील िं./ Ita No. 1862/Mum/2019 (ननर्ाारण वर्ा / Assessment Years 2010-11) Hanuman Dhanpatrai Dhanania The Income Tax Officer Shop No. 4, Rajgor Chambers, Ward 19(3)(5), Mumbai बनाम/ 99, Surat Street, Dana Bunder, Vs. Mumbai-400 009 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा िं./Pan No. Aelpd0568H अपीलाथी की ओर े/ Appellant By : None प्रत्यथी की ओर े/ Respondent By : Shri Akhtar Hussain Ansari, Dr ुनवाई की तारीख / Date Of Hearing: 16.06.2020 घोर्णा की तारीख / Date Of Pronouncement: 16.06.2020 आदेश / O R D E R महावीर स िंह, उपाध्यक्ष / Per Mahavir Singh, Vp: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-56 [In Short Cit(A)], Mumbai Dated 10.05.2018 & It Pertains To Assessment Year 2010-11. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. On The Facts & Circumstances The Learned Commissioner Of Income Tax Has Erred In Not Adjudicating The Appeal Solely On Technical Ground That The Appellant Filed Appeal Manually On 08- Hanuman Dhanania; Ay 10-11 Mar-2016 & E-Filed The Appeal On 08-May-2018 & Sought Condonation Delay. An Invalid Form 35, Which Is The Appeal Under Consideration Here, Cannot Be Validated By Subsequent Form 35. The Technical Defect Cannot Be Condoned.

For Appellant: NoneFor Respondent: Shri Akhtar Hussain Ansari, DR

Section 143(3)Section 147Section 148Section 249(1)

Mr. Ashok Harish Mehra, Mumbai vs. ACIT-18(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1800/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 May 2020AY 2013-14

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

For Appellant: Shri SS. Phadkar, A.RFor Respondent: Shri Michaeal Jerald, D.R

Section 143(3)Section 249(1)

Tata Social Welfare Trust, Mumbai vs. ITO(Ex)-2(4), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes

ITA 663/MUM/2019[2010-11]Status: DisposedITAT Mumbai21 Feb 2020AY 2010-11

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Tata Social Welfare Trust, The Income Tax Officer- Bombay House, (Exemptions) – 2(4), Homi Mody Street, (Now Assessed By The Assistant Mumbai - 400001 Vs. Commissioner Of Income Tax Pan: Aaatt9834B (Appeals) – 17(3), 1St Floor, Aaykar Bhavan, Maharshi Karve Road, Mumbai - 400020 (Appellant) (Respondent) Assessee By: Shri Sukhsagar Syal (Ar) Revenue By : Shri V. Jenardhanan (Dr) Date Of Hearing: 30/01/2020 Date Of Pronouncement: 21/02/2020

For Appellant: Shri Sukhsagar Syal (AR)For Respondent: Shri V. Jenardhanan (DR)

Section 12ASection 143(3)Section 249

Tata Education Trust, Mumbai vs. ITO(Exemption) - 2(4), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes

ITA 621/MUM/2019[2010-11]Status: DisposedITAT Mumbai21 Feb 2020AY 2010-11

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Tata Education Trust, The Income Tax Officer- Bombay House, (Exemptions) – 2(4), Homi Mody Street, (Now Assessed By The Assistant Mumbai - 400001 Vs. Commissioner Of Income Tax Pan: Aaatt9835A (Appeals) – 17(3), 1St Floor, Aaykar Bhavan, Maharshi Karve Road, Mumbai - 400020 (Appellant) (Respondent) Assessee By: Shri Sukhsagar Syal (Ar) Revenue By : Shri V. Jenardhanan (Dr) Date Of Hearing: 30/01/2020 Date Of Pronouncement: 21/02/2020

For Appellant: Shri Sukhsagar Syal (AR)For Respondent: Shri V. Jenardhanan (DR)

Section 12ASection 143(3)Section 249

Maharashtra Film Stage |& Cultural Development Corporation Ltd, Mumbai vs. ACIT 16(1), Mumbai

The appeal stands allowed for statistical purposes

ITA 4847/MUM/2018[2013-14]Status: DisposedITAT Mumbai19 Feb 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Malathy Pillai-Ld.ARFor Respondent: Ms. Jyoti Lakshmi Nayak-Ld. DR

Section 143(3)Section 249(1)

Mudassir Rashid Ahmed Bakhla, Mumbai vs. ITO 17(2)(3), Mumbai

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

ITA 7420/MUM/2018[2013-14]Status: DisposedITAT Mumbai29 Jan 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunathamudassir Rashid Ahmed Vs. Ito-17(2)(4) Bakhla Aaykar Bhawan Makker & Co. Mumbai-400 020 Shop No.7/B, Shamji Morarji Building Champsi Bhimji Road Mazgaon Mumbai-400 010 Pan/Gir No.Aelpb9504K Appellant) .. Respondent)

Section 143(3)Section 249(1)

Deepak Raheja, Mumbai vs. ACIT - 25 (2), Mumbai

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

ITA 6781/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Jan 2020AY 2010-11

Bench: Shri Saktijit Dey & Shri G. Manjunathadeepak Raheja Vs. Acit-25(2) 4Th Floor, Raheja Chamber Room No. 508,Bkc Linking Road & Main Avenue Pratyakshkar Bhawan Santacruz (West) Bandra(E) Mumbai-400 054 Mumbai-400 051 Pan/Gir No.Adqpr7160R Appellant) .. Respondent)

Section 143(3)Section 147Section 148Section 14ASection 249(1)

Chandanmal H. Bansali, Mumbai vs. ITO 19(1)(3), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 6209/MUM/2018[2011-12]Status: DisposedITAT Mumbai19 Dec 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: NoneFor Respondent: Smt. Jothilakshmi Nayak

Section 143(3)Section 147Section 249(1)

Amol Securities P.Ltd, Mumbai vs. ITO 2(1)(1), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 4559/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Dec 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Shri S. Michael Jerald

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 14ASection 249(1)

Lokhandwala Foundations, Mumbai vs. ITO(E) 1(4), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 4495/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Dec 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Rahul HakaniFor Respondent: Shri S. Michael Jerald

Section 11Section 12ASection 143(3)Section 249(1)

Rajankumar Manchanda, Mumbai vs. Income Tax Officer 10(3)(4), Mumbai

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

ITA 306/MUM/2018[2010-11]Status: DisposedITAT Mumbai28 Nov 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rehman, Hon'Ble

For Appellant: Shri Rohit GolechaFor Respondent: Jothilakshmi Nayak

Section 249(1)Section 271(1)(c)

Late Shri Hansraj Popat Gala Through L/H.Smt. Leelavanti H. Gala, Mumbai vs. ITO 22 (1)(5), Mumbai

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

ITA 6382/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Nov 2019AY 2013-14

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Late Shri Hansraj Popat Gala Income Tax Officer 22(1)(5), Through L/H. Smt Leelavanti H. Vs. Room No. 404, 4Th Floor, Earnest Gala, Flat No.07, 2Nd Floor, Mahavir House, Mumbai-400021. Darshan Building, Opp. Navneet Motor, Juhu Lane, Andheri (W), Mumbai-400058. Pan No. Aabpg4071E Appellant Respondent

For Appellant: Shri Bharin Parekh, ARFor Respondent: Shri K. Bhoopathi, DR

Section 143(3)

Hawa Valves (India) Pvt. Ltd., Mumbai vs. CIT(A)- 20, Mumbai

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

ITA 3636/MUM/2018[2010-11]Status: DisposedITAT Mumbai28 Jun 2019AY 2010-11

Bench: Shri G Manjunatha () & Shri Ravish Sood () M/S Hawa Valves (India) Pvt. Vs Acit, Range-12(2)(2), Ltd. Mumbai A/32, 3Rd Floor, Nootan Nagar Premise, Guru Nanak Road, Mumbai-400050 Pan:-Aabch0359M Appellant Respondednt

Section 143(3)Section 148Section 249(1)