Section 249(4) of the Income Tax Act

The decision most relied on for Section 249(4) is ITO v. Seth Bros. (SC) (74 ITR 836), cited in 24 of the 107 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(4)

ITO v. Seth Bros. (SC)
74 ITR 836 · 1969 · Reported
24
citing judgments

Evidence collected during an illegal search can still be used against the assessee. An assessment made based on such evidence is valid.

CIT v. Ashoka Engineering Co.
194 ITR 645 · 1992 · Supreme Court
15
citing judgments
Komalakshi v. Dy. CIT
292 ITR 99 · 2007 · High Court
14
citing judgments
Indian Aluminium Co Ltd. v. CIT
162 ITR 788 · High Court
7
citing judgments
Govidappa Setty v. ITO
232 ITR 892 · High Court
7
citing judgments
Jodha Mal Kuthiala v. CIT
124 STC 285 · 2001 · Supreme Court
3
citing judgments
Jodha Mal Kuthiala v. CIT
66 ITR 319 · High Court
3
citing judgments

Judgments on Section 249(4)

JAMES IVAN DANTIS,MUMBAI vs. ITO -41(2)(2), MUMBAI

ITA 628/MUM/2026[2015-2016]Status: DisposedITAT Mumbai08 Apr 2026AY 2015-2016

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Shri Jitendra Singh a/wFor Respondent: Shri Abi Rama Karthikeyan, SR. DR
Section 144Section 147Section 250Section 271(1)(c)

JAMES IVAN DANTIS,NIGERIA vs. INCOME TAX OFFICER, WD-41(2)(2), MUMBAI

ITA 4093/MUM/2025[2015-2016]Status: DisposedITAT Mumbai08 Apr 2026AY 2015-2016

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Shri Jitendra Singh a/wFor Respondent: Shri Abi Rama Karthikeyan, SR. DR
Section 144Section 147Section 250Section 271(1)(c)

ANEEMONI NAGA RAJU,HYDERABAD vs. ITO, WARD- 8(1), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes in terms of our aforesaid observations

ITA 2074/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad20 Mar 2026AY 2020-2021
Section 142(1)Section 147Section 249(4)(b)Section 69A

MRS. PARNAL NISHANT MEHAR,MUMBAI vs. ITO WARD 42(3)(1), MUMBAI

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

ITA 8389/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Mar 2026AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Chetan JaiswalFor Respondent: Shri Virabhadra Mahajan, Sr.DR
Section 147Section 148Section 249(4)

PARNAL NISHANT MEHAR,MAHARASHTRA vs. AO WARD 42(3)(1) , MUMBAI, KAUTILYA BHAWAN

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

ITA 8264/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Mar 2026AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Chetan JaiswalFor Respondent: Shri Virabhadra Mahajan, Sr.DR
Section 147Section 148Section 249(4)

VIKRAM SINGH GROVER,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 (1) CHANDIGARH, CHANDIGARH

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

ITA 608/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh25 Feb 2026AY 2020-2021

Bench: The Cit(A) On 19.04.2023 Along With A Petition For Condonation Of Delay Explaining That The Intimation Remained Unnoticed & The Assessee Was Pursuing Rectification Proceedings U/S 154. The Learned Cit(A), However, Held That The Reasons Did Not Constitute

For Appellant: None (Adj. Application)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(1)Section 154Section 249Section 249(3)Section 249(4)Section 250

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 584/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 583/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

SAVITA SANJAY MARGHADE,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, BHILAI

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

ITA 849/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 849/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14) Savita Sanjay Marghade, Mig-658, Vs Income Tax Officer, Aaykar Bhavan, Padmanabhpur, Durg, Chhattisgarh. Opposite Geet Talkies, 491001 New Civic Centre, Sector 6 Bhilai Nagar, Chhattisgarh. 490006 Pan: Aktpm6715H (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2013-14 Filed By The Assessee Is Directed Against The Order Dated 17.10.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 249(3)Section 250

KATHIRVELU SUBBARAYAN,CHENNAI vs. ITO, NCW-19(4), CHENNAI

The appeal of the assessee is allowed for statistical purposes

ITA 3854/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3854/Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21

For Appellant: Mr. Subash Anbaraju.K, Advocate
Section 148Section 148ASection 249Section 249(4)Section 250

DILIP VENGSARKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEPMTION) 1(2), MUMBAI

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

ITA 7791/MUM/2025[2024-25]Status: DisposedITAT Mumbai17 Feb 2026AY 2024-25

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardilip Vengsarkar Ito(Exemption)- Foundation 1(2), A-5, Sportsfield, 9A Khan Vs. Room No. 620, 6Th Abdul Gaffar Khan Road, Floor, Cumball Hill Worli Colony, Worli, Mtnl Telephone Mumbai-400 030 Exchange Building, Pedder Road, Dr. G. S. Marg, Mumbai-400 026 Pan/Gir No. Aaatd1346G (Applicant) (Respondent) Assessee By Shri Nikhil Damle & Shri Himmat Rajput, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 17.02.2026

Section 11Section 143(1)Section 154Section 250

SARATHA,VIRUDHUNAGAR vs. ITO WARD 3, VIRUDHUNAGAR

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

ITA 3436/CHNY/2025[2020-2021]Status: DisposedITAT Chennai11 Feb 2026AY 2020-2021

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms.D. Geetha, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144Section 148Section 249(4)

PANEERSELVAM SUBRAMANIAM,CHENNAI vs. ITO, NCW-5(1), CHENNAI

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

ITA 3068/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Feb 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Sanjay Aravind, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 249(4)Section 294(4)

SHRI IMTIYAZ AHMAD BEIGH,SRI NAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

The appeal stands allowed for statistical purposes

ITA 277/ASR/2025[2012-13]Status: DisposedITAT Amritsar02 Feb 2026AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Das Gupta, Jm

For Appellant: Sh. Bashir Ahmad Lone (CA) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) - Ld. Sr. DR
Section 144Section 249(4)

SHEI RAJIV NAGARI PATASAVNSTHA MARYA HITANI,GADHINGLAJ vs. INCOME TAX OFFICER WARD 1 KOLHAPUR , KOLHAPUR

In the result, the appeal of the assessee is dismissed

ITA 1727/PUN/2025[2019-20]Status: DisposedITAT Pune27 Jan 2026AY 2019-20

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

For Appellant: NoneFor Respondent: Smt. Indira R. Adakil
Section 143(2)Section 147Section 148Section 249(4)Section 68Section 80P(2)(a)

JASHVANTIBEN GIRISHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD 2(3)(2), SURAT

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

ITA 274/SRT/2025[2015-16]Status: HeardITAT Surat22 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 234ASection 249(4)Section 250Section 250(6)

RAKESH KUMAR,BARABANKI vs. INCOME TAX OFFICER, WARD 5(5), BARABANKI

The appeal of the assessee stands partly allowed

ITA 438/LKW/2025[2017-18]Status: DisposedITAT Lucknow07 Jan 2026AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Rakesh Kumar V. The Income Tax Officer Naka Paisar Ward 5(5) Deen Dayal Nagar Barabanki Barabanki (U.P) Tan/Pan:Awkpk2247F (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.12.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Rs.11,40,000/- During The Demonetization Period, I.E., From 09.11.2016 To 30.12.2016 In His Bank Account No.752530110000014 Maintained With Bank Of India, Subeha Bazar, Haidergarh. Thereafter, The Assessing Officer (Ao) Issued Statutory Notices To The Assessee, Requiring The Assessee To Explain The Source Of Cash Deposits In His Bank Account. Since There Was No Compliance From The Side Of The

For Respondent: Shri R.R.N. Shukla, D.R
Section 115BSection 133(6)Section 144Section 249(4)Section 249(4)(b)Section 68

RAJAT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 737/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Jan 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

RAJAT KUMAR GUPTA, SURGUJA,AMBIKAPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 736/RPR/2025[2014-15]Status: DisposedITAT Raipur05 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

APMC TARIKERE,TARIKERE vs. INCOME TAX OFFICER, WARD-1, CHICKMAGALUR

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

ITA 1442/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Balusamy N., D.R
Section 10Section 10(1)Section 11Section 11(2)Section 11(7)Section 12ASection 139(1)Section 143(1)Section 143(2)Section 250

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