Section 249(2)(a) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(2)(a) 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.

39 judgments on BharatTax turn on Section 249(2)(a).

Judgments on Section 249(2)(a)

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 78/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 77/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 76/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 75/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 74/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 73/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 72/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 71/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 70/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 69/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 68/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 67/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 66/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 65/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 64/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 63/BANG/2021[2014-15]Status: DisposedITAT Bangalore25 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 62/BANG/2021[2013-14]Status: DisposedITAT Bangalore25 Aug 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 61/BANG/2021[2012-13]Status: DisposedITAT Bangalore25 Aug 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

Infosys Bpm Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-2(1), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 121/BANG/2021[2019-20]Status: DisposedITAT Bangalore25 Aug 2021AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.116 To 130/Bang/2021 Assessment Years:2018-19 To 2020-21

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249