What is the leading case on Section 249(2) of the Income Tax Act?

Vaijayantabai Baburao Patil v. Shantaram Baburao Patil (122 Taxmann 114) is the decision most relied on for Section 249(2), cited in 63 judgments.

Which cases are most cited on Section 249(2)?

Vaijayantabai Baburao Patil v. Shantaram Baburao Patil (122 Taxmann 114) — 63 citing judgments; Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs (8 SCC 321) — 31 citing judgments; Surinder Kumar Boveja v. CWT (287 ITR 52) — 20 citing judgments; Ornate Traders (P.) Ltd. v. ITO (312 ITR 193) — 17 citing judgments; Collector, Land Acquisition v. Mst. Kauji (66 STC 228) — 16 citing judgments.

How many judgments are there on Section 249(2)?

BharatTax indexes 305 ITAT, High Court and Supreme Court judgments that turn on Section 249(2) of the Income Tax Act, 1961.

Section 249(2) of the Income Tax Act

The decision most relied on for Section 249(2) is Vaijayantabai Baburao Patil v. Shantaram Baburao Patil (122 Taxmann 114), cited in 63 of the 305 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(2)

Vaijayantabai Baburao Patil v. Shantaram Baburao Patil

122 Taxmann 114 · 2002 · Supreme Court

citing judgments

Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs

8 SCC 321 · 2008 · Reported

citing judgments

The phrase 'sufficient cause for not making the application within the period of limitation' is to be understood and applied liberally. The burden of proving 'sufficient cause' rests on the appellant.

Surinder Kumar Boveja v. CWT

287 ITR 52 · 2006 · High Court

citing judgments

Ornate Traders (P.) Ltd. v. ITO

312 ITR 193 · 2008 · High Court

citing judgments

Collector, Land Acquisition v. Mst. Kauji

66 STC 228 · 1987 · Supreme Court

citing judgments

EBR v. UOI

89 Taxmann.com 194 · 2018 · High Court

citing judgments

Rarefield Engineers (P.) Ltd. v. Assistant Commissioner of 13. Income-tax

156 Taxmann.com 643 · 2023 · High Court

citing judgments

Rajendrakumar Maneklal Shah (HUF) v. CIT

213 ITR 715 · 1995 · Reported

citing judgments

Rekha Krishnaraj v. ITO

85 Taxmann.com 256 · 2017 · Supreme Court

citing judgments

Improvement Trust v. Ujagar Singh

45 DTR 377 · 2010 · High Court

citing judgments

Judgments on Section 249(2)

JANTA NAGRIK SAHAKARI SAKH SAMITI MARYADIT DEWAS,DEWAS vs. AO DEWAS, BENGALURU

Appeal is allowed for statistical purposes

ITA 279/IND/2025[2019-20]Status: DisposedITAT Indore17 Apr 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Janta Nagrik Sahakari Ao Sakh Samiti Maryadit, Dewas बनाम/ Dewas Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatj8320Q Assessee By Shri Siddharth Mahajan, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(1)Section 143(1)(A)Section 249(2)Section 249(3)

MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

ITA 506/PAT/2025[2016-17]Status: DisposedITAT Patna27 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

Section 142(1)Section 144Section 147Section 148Section 249(2)

KAILASHIDEVI UMAKANT BHARADWAJ,MUMBAI vs. I.T.O WARD 41(1)(2), MUMBAI

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

ITA 9471/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-2018

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR

Section 143(3)Section 249(2)Section 250

SHABD PRATAP SATSANG,SHABD PRATAP ASHRAM vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 542/AGR/2025[2017-18]Status: DisposedITAT Agra25 Mar 2026AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 246ASection 249(2)Section 249(3)Section 250

TULU KOOTA AIROLI,MUMBAI vs. ITO-EXMP WARD 2(4), MUMBAI

ITA 5791/MUM/2025[2018-19]Status: DisposedITAT Mumbai17 Mar 2026AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawalιτα No. 5791/Mum/2025

Section 11Section 143(1)Section 249(2)

VASUDHA PREMKUMAR SHARMA,MUMBAI vs. INCOME TAX OFFICER, WARD 59(2) , NEW DELHI, NEW DELHI

ITA 5372/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Mar 2026AY 2013-14

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon'Ble

Section 250

VASUDHA PREMKUMAR SHARMA,MUMBAI vs. INCOME TAX OFFICER WARD 59(2) , NEW DELHI, NEW DELHI

In the result, all the two appeals of the assessee are allowed for statistical purposes

ITA 5371/DEL/2025[2012-13]Status: DisposedITAT Delhi17 Mar 2026AY 2012-13

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 144Section 147Section 148Section 249(2)Section 250

RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

ITA 107/JAB/2024[2014-15]Status: DisposedITAT Jabalpur12 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 144Section 147Section 254Section 264

AIR WIND GREEN ENERGY LIMITED,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is allowed

ITA 2435/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Varis Isani, AdvocateFor Respondent: Shri C Dharani Nath, Sr. DR

Section 142(1)Section 272ASection 272A(1)(d)Section 273BSection 274

NRUPESH SHAH HUF,MUMBAI vs. ITO 34(3)(2), MUMBAI

In the result, the appeal is allowed with cost for statistical purposes

ITA 164/MUM/2026[2017-18]Status: DisposedITAT Mumbai09 Mar 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarnrupesh Shah, Huf V/S. Income Tax Officer, Ward – Flat No. 701, 7Th Floor, बनाम 34(3)(2) Heritage View Building, It Office, Kautilya Bhavan, Dadabhai X Road No. 3, Ville Bkc Bandra East, Parle (West), Mumbai – Mumbai – 400 051, 400056, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aahhn0469H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Viraj Mehta, ARFor Respondent: Shri Brajendra Kumar (Sr. DR)

Section 147Section 249Section 249(2)Section 68

VINOD KUMAR KAILASHCHANDRA VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR

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

ITA 69/RPR/2026[2015-16]Status: DisposedITAT Raipur06 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 69/Rpr/2026 (िनधा"रण वष" Assessment Year: 2015-16) Vinod Kumar Khailashchandra Verma, Vs Income Tax Officer, Ward 3(1), House No.496/9, Avanti Vihar, Sector-2, Central Revenue Building, Telibandha, Raipur-492001 (C.G.) Civil Lines, Raipur, C.G. 492001 Pan: Aanpv5964B (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed.) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed.)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 151Section 249(2)Section 249(3)Section 250Section 69A

JAIKISHIN OMPRAKASH PAHUJA,GHATKOPAR, MUMBAI vs. ITO WARD 2(2), KALYAN, KALYAN, MUMBAI

ITA 8893/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Mar 2026AY 2016-17

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokar

N.A.M. EXPRESSWAY LIMITED,DELHI vs. DCIT, CIRCLE-5(1), HYDERABAD

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

ITA 2044/HYD/2025[2018-19]Status: DisposedITAT Hyderabad04 Mar 2026AY 2018-19

Bench: the due date provided for filing return of income u/s 139(1) of the Act, which attracts the provisions section 43B, however, the said amount 3

Section 139(1)Section 143(3)Section 270ASection 270A(9)Section 274Section 43B

ANIL KUMAR SINGH,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(1), MATHURA

In the result, the appeal is allowed

ITA 586/AGR/2025[2012-13]Status: DisposedITAT Agra27 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13 Anil Kumar Singh Vs. Ito, Ward –1(3)(1) Pushpanjali Dwarika Near Bhagwan Nagar N.H.-2, Mathura Pan : Axjps7413B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 144Section 249(2)Section 249(3)Section 250