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

Income-tax Act, 2025: s.358

Section 249(2)(b) 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.

25 judgments on BharatTax turn on Section 249(2)(b).

Judgments on Section 249(2)(b)

Jigarkumar Champaklal Inamdar, Vadodara vs. Income Tax Officer, Ward 1(3)(1), Vadodara

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

ITA 2589/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad30 Sept 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice- & Shri Rahul Chaudhary

For Appellant: Shri Amar Shah, ARFor Respondent: Shri Drop Singh Meena, Sr.DR

Section 133(6)Section 143(3)Section 147Section 148Section 249(2)(b)

Fazlurrahman Waris Ali Choudhary, Thane vs. The Income Tax Officer, Thane

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

ITA 5506/MUM/2026[2011-12]Status: DisposedITAT Mumbai22 Sept 2026AY 2011-12

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokarfazlurrahman Waris Ali The Income Tax Officer Choudhary Ward1(1), 6Th Floor, Vs. C/O Iqra Steel Trading Ashar It, Wagle Estate, Raghunath Nagar Jilani Thane, Maharashtra - Wadi Rd No.-9 Wagle 400604 Estate Thane, Maharashtra - 400601 Pan/Gir No. Akbpc 1490 P (Applicant) (Respondent)

Section 133(6)Section 139Section 143(1)Section 144Section 147Section 148Section 234Section 250Section 271(1)(c)

Sharadabai Charitable Trust, Mumbai vs. ITO, Income Tax Appellate Tribunal

In the result, the appeal of the assessee bearing

ITA 1101/MUM/2026[2018-19]Status: DisposedITAT Mumbai07 Jul 2026AY 2018-19

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: AACTS4154R

Section 11Section 143(1)Section 249(2)(b)Section 250

Anand Singh, Chennai vs. DCIT, Ncc-17(1), Chennai

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

ITA 1383/CHNY/2026[2017-18]Status: DisposedITAT Chennai08 Jun 2026AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.1383/Chny/2026 ननिाारण वर्ा / Assessment Year: 2017-18 Anand Singh, The Deputy Commissioner Of 18/10 Cooperative Society, Vs. Income Tax, Virugambakkam, Non-Corp Circle-17(1), S.O Virugambakkam, Chennai. Chennai – 600 034. [Pan: Afcpa-1975-R] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Mr. Arjun Suresh, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT

Section 143(1)Section 154Section 249(2)(b)Section 90

Jayachitra Selvaraj, Mumbai vs. Income Tax Officer Ward 2, New Panvel, Raigarh

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

ITA 3021/PUN/2025[2013-2014]Status: DisposedITAT Pune26 May 2026AY 2013-2014

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vincent JosephFor Respondent: Shri Mukul Kulkarni (virtual)

Section 142(1)Section 147Section 148Section 151Section 249(2)(b)Section 271(1)(c)

Jayachitra Selvaraj, Mumbai vs. Income Tax Officer, Ward 2, New Panvel, Raigarh

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

ITA 3020/PUN/2025[2013-2014]Status: DisposedITAT Pune26 May 2026AY 2013-2014

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vincent JosephFor Respondent: Shri Mukul Kulkarni (virtual)

Section 142(1)Section 147Section 148Section 151Section 249(2)(b)Section 271(1)(c)

Shobha, Tiptur vs. Income Tax Officer, Ward-1, Tiptur

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

ITA 152/BANG/2025[2017-18]Status: DisposedITAT Bangalore25 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year: 2017-18

For Appellant: Shri Gokul, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271ASection 69A

Chattar Singh, Mohali vs. Income Tax Officer, Ward-6(4), Mohali

In the result, the appeal is allowed for statistical purposes

ITA 459/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh24 Apr 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A. and Smt. Shruti Khandelwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 249(2)(b)Section 249(4)Section 249(4)(b)

Guni Govindachetty Ashokkumar, Krishnagiri vs. ITO, Ward-1, Krishnagiri

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

ITA 3144/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Feb 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.3144/Chny/2024 िनधा"रण वष" /Assessment Year: 2012-13 Guni Govindachetty Ashokkumar, The Income Tax Officer, 3/149/4, Emakalnatham Vill & Po Vs. Ward-1, Bargur, Krishnagiri – 635104. Krishnagiri. [Pan: Aelpa 3144A]

For Appellant: Mrs. Mathangi, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT

Section 144Section 249(2)(b)Section 249(3)Section 69

Society for Community Intervention & Research, Kolkata vs. I.T.O., Ward - 1(1), Exemption, Kolkata

The appeal of the assessee is allowed for statistical purposes

ITA 2087/KOL/2024[2017-2018]Status: DisposedITAT Kolkata16 Dec 2024AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2087/Kol/2024 Assessment Year: 2017-18 Society For Community Intervention & Research…....Appellant 2/2, Tiljala Road, Near No.2 Rail Gate, Park Circus Station, Kol-700046. [Pan: Aaatc4285B] Vs. Ito, Ward-1(1), Exemption, Kolkata…..…............................…..…..... Respondent Appearances By: Shri Akkal Dudhewala, Ar & Vidhi Ladia, Ar Appeared On Behalf Of The Appellant. Shri Susanta Saha & Shri Rajat Datta, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 05, 2024 Date Of Pronouncing The Order : December 16, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.08.2024 Of The Cit(Appeals), Addl/Jcit(A)-1, Hyderabad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That An Intimation Order U/S 143(1) Of The Act Dated 27.03.2019 Was Passed By The Cpc, Bengaluru Denying Exemption U/S 11 To The Assessee On The Ground Of Non-Filing Form 10B In Time Or Before The Filing Of The Return Of Income.

Section 11Section 119(2)(b)Section 143(1)Section 154Section 249(2)(b)Section 250

M/S. Arun Excello Construction LLP, Royapettah Chennai vs. ACIT, Chennai

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

ITA 2168/CHNY/2024[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 2168/Chny/2024 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Arun Excello Constructions Assistant Commissioner Of Llp, 18 Bhattad Towers, V. Income Tax, West Cott Road, Non Corporate Circle -11(1), Royapettah, Chennai – 600 014. Chennai. [Pan: Aaufa-2577-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. Shrenik Chordia, Ca : Ms. Gouthami Manivasagam, Jcit ""यथ" क" ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing : 23.10.2024 घोषणा की तारीख/Date Of Pronouncement : 25.10.2024 आदेश /O R D E R

For Appellant: Mr. Shrenik Chordia, CA

Section 143(3)Section 147Section 148Section 14ASection 249(2)(b)Section 249(3)

Ashoka Garden Enclave Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer Ward, (1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3230/MUM/2024[2019-20]Status: DisposedITAT Mumbai16 Aug 2024AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Ramesh Iyer, CAFor Respondent: Shri AnoopHiwase,Sr. DR

Section 143(1)Section 154Section 249(2)Section 249(2)(b)Section 250Section 80P(2)(c)

Ajit Metal Syndicate, Mumbai - Gulalwadi vs. Income Tax Officer Ward 19(1)(1), Mumbai, Mumbai Lalbaug

The appeal of the assessee is allowed for statistical purposes

ITA 2307/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Jul 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm M/S Ajit Metal Syndicate Vs. Income Tax Officer, Ward 19 (1) (1) 123, Kika Street Gulalwadi Piramal Chambers Mumbai – 4 Lal Baug Parel Mumbai-400 012 (Appellant) (Respondent) Pan No. Aaafa1651M Assessee By : Shri Satyaprakash Singh Ca Revenue By : Shri Rajnish Yadav , Sr Dr

For Appellant: Shri Satyaprakash Singh CAFor Respondent: Shri Rajnish Yadav , SR DR

Section 142Section 143Section 145Section 147Section 148Section 249

Vinay Grover, New Delhi vs. ITO Ward 36(1), New Delhi

Adopted the sales amounting to Rs

ITA 3206/DEL/2023[2021-22]Status: DisposedITAT Delhi08 May 2024AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2021-22]

Section 133(6)Section 143(1)(a)Section 144Section 145(3)Section 234A

Subhashbhai Narbheram Sompura, Ahmedabad vs. The Dy. CIT, Circle-3(3) Now Circle-3(1)(1), Ahmedabad

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

ITA 213/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad06 Mar 2024AY 2012-13

Bench: Ld Ito. After Clicking To All The Tab Under E Proceeding Tab The Order Was There Under The

Section 249(2)(b)

P. Krishnamurthy, Villupuram vs. ITO, Ward-2, Villupuram

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

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

Rajkumar Ghanshyamdas Bajaj, Gujrat vs. The Income Tax Officer, International Tax Ward 1(2)(1), Mumbai

In the result, without deciding on merits of any of the grounds of appeal, the matter is restored back to the Ld

ITA 3366/MUM/2023[11-12]Status: DisposedITAT Mumbai31 Jan 2024

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Rajkumar Ghanshyamdas The Income Tax Officer, Bajaj International Tax Ward 360, A North Unit 3, 1(2)(1), Vs. Apna Nagar, Gandhidham, Mittal Court, Gopalpuri, Kachchh, Mumbai - 400021 Gujarat – 370 240 (Appellant) (Respondent)

For Appellant: Mr. Ayush ChhajedFor Respondent: Smt. Mahita Nair, Sr. DR

Section 139Section 142(1)Section 144Section 148Section 249(3)

Jayshreeben Nilamkumar Desai, Na vs. Arivs.Income Tax Officer, Ward-3, Navsari

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

ITA 176/SRT/2023[2011-12]Status: DisposedITAT Surat17 Apr 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Jayshreeben Nilamkumar Desai, I.T.O., Saket, New Patel Nagar Society, Chhapra Ward-3, Vs. Road, Navsari. Navsari. Pan No. Ambpd 8733 A Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 254(1)

Rajasthan Cricket Association, Jaipur vs. Income Tax Officer, Ward 1(Exemptions)

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

ITA 78/JPR/2022[2015-16]Status: DisposedITAT Jaipur29 Jul 2022AY 2015-16

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Shri Avdhesh Kumar, CIT

Section 11Section 12ASection 139(1)Section 144

Rajasthan Cricket Association, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 77/JPR/2022[2009-10]Status: DisposedITAT Jaipur29 Jul 2022AY 2009-10

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Shri Avdhesh Kumar, CIT

Section 11Section 12ASection 139(1)Section 144