Section 249(4)(a) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(4)(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.

The decision most relied on for Section 249(4)(a) is IPCA v. Gajanand Meena (329 ITR 249), cited in 16 of the 84 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(4)(a)

IPCA v. Gajanand Meena
329 ITR 249 · 2010 · High Court
16
citing judgments

Reopening an assessment beyond four years from the relevant assessment year is invalid if the reasons provided do not contain a finding that the assessee failed to make a full and true disclosure of all necessary facts. The condition precedent for exercising the power to reopen an assessment after four years is absent in such cases.

T.Govindappa Setty v. ITO
231 ITR 892 · 1998 · High Court
10
citing judgments

An appeal filed by an assessee cannot be rejected solely for non-payment of tax on the income shown in the return if the entire tax liability is disputed.

CIT v. Manoj Kumar Beriwal
316 ITR 218 · 2009 · High Court
10
citing judgments

For the purpose of Section 249(4) of the Income Tax Act, 'tax' does not include 'interest'. An appeal filed before the CIT(A) that has paid the admitted tax liability, excluding interest, can be considered valid.

Commissioner of Income Tax-III v. K. Satish Kumar Singh
209 Taxmann 502 · 2012 · Reported
3
citing judgments

Judgments on Section 249(4)(a)

Lok Housing and Constructions Ltd, Mumbai vs. DCIT (OSD) 8(1), Mumbai

In the result, this appeal by the assessee stands dismissed

ITA 3366/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Mar 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No. 3366/Mum/2016 ("नधा"रण वष" / Assessment Year: 2011-12) Lok Housing & Constructions Ltd. The Dcit (Osd)-8(1) बनाम/ Lok Bhavan, Lok Bharati Complex, Aayakar Bhavan, M. K. Road, Marol Maroshi Road, Andheri (E), Mumbai-400 020 Vs. Mumbai-400 059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacl 1881 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Ram Tiwari सुनवाई क" तार"ख / : 01.01.2018 Date Of Hearing घोषणा क" तार"ख / : 01.03.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against Order Of The Ld. Commissioner Of Income Tax (Appeals) – 16, Mumbai Dated 29.02.2016 & Pertains To Assessment Year 2011-12. 2. The Grounds Of Appeal Read As Under: (1) In Dismissing The Appellants Appeal At The "Thresh Hold", Due To Non- Payment Of Admitted Taxes, By The Appellant.

For Appellant: NoneFor Respondent: Shri Ram Tiwari
Section 115JSection 143(3)Section 14ASection 249(4)Section 249(4)(a)Section 36(1)(iii)Section 41(1)

Shree Padmavati Developers, Silvassa vs. The Income Tax Officer, Vapi Ward-3, Vapi

In the result, the appeal is allowed in the above terms 15

ITA 2435/AHD/2015[2010-11]Status: DisposedITAT Surat25 Jan 2018AY 2010-11
Section 143Section 249Section 249(4)Section 249(4)(a)Section 801B

Sri. B.V.Sampath vs. The Commissioner of Income Tax

In the result, the appellant shall

WP/40842/2017HC Karnataka09 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 220(2)Section 234ASection 245Section 249(4)(a)

Sri B V Sampath vs. The Deputy Commissioner

WP/30915/2017HC Karnataka17 Jul 2017

Bench: The Hon’Ble Dr. Justice Vineet Kothari

Section 226(3)Section 249(4)(a)

DCIT Cen Cir 36, Mumbai vs. Mohd Farooq Sarang, Mumbai

In the result, insofar as Ground of appeal no

ITA 1497/MUM/2012[2006-07]Status: DisposedITAT Mumbai28 Apr 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Piyush ChhajedFor Respondent: Shri N.P. Singh (CIT-DR)
Section 23Section 23(2)(b)

DCIT Cen Cir 36, Mumbai vs. Mohd Farooq Sarang, Mumbai

In the result, insofar as Ground of appeal no

ITA 1496/MUM/2012[2003-04]Status: DisposedITAT Mumbai28 Apr 2017AY 2003-04

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Piyush ChhajedFor Respondent: Shri N.P. Singh (CIT-DR)
Section 23Section 23(2)(b)

DCIT Cen Cir 36, Mumbai vs. Mohd Farooq Sarang, Mumbai

In the result, insofar as Ground of appeal no

ITA 1495/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Apr 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Piyush ChhajedFor Respondent: Shri N.P. Singh (CIT-DR)
Section 23Section 23(2)(b)

Mohammed Farooque Sarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, insofar as Ground of appeal no

ITA 1223/MUM/2012[2009-10]Status: DisposedITAT Mumbai28 Apr 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Piyush ChhajedFor Respondent: Shri N.P. Singh (CIT-DR)
Section 23Section 23(2)(b)

Mohammed Farooque Sarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, insofar as Ground of appeal no

ITA 1222/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Apr 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Piyush ChhajedFor Respondent: Shri N.P. Singh (CIT-DR)
Section 23Section 23(2)(b)

The Principal Commissioner of Income Tax vs. Mr. Abdul Zahid

The appeal is dismissed

ITA/100138/2015HC Karnataka30 Jan 2017

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

Section 249(4)(a)Section 260ASection 5

Shujat Dilawar Sayed, Mumbai vs. ITO 21(3)(2), Mumbai

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

ITA 7522/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Jan 2017AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pawan Singh

For Appellant: Shri Sabir M. Shaikh (AR)For Respondent: Shri B.S. Bist (DR)
Section 249Section 249(4)Section 253Section 254(1)Section 271B

Fazal Abdul Wahab Sarng, Mumbai vs. Asst CIT Cen Cir 36, Mumbai

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

ITA 3229/MUM/2015[2011-12]Status: DisposedITAT Mumbai27 Jul 2016AY 2011-12

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.3229/Mum/2015 (नििाारण वषा / Assessment Year :2011-2012) Shri Fazal Abdul Wahab Vs. Acit, Cc-36, Mumbai Sarang, 302, Shabnam Building, 33, S.V.Road,Andheri(W), Mumbai-400058 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aabps 9385 F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Piyush Chhajed याजस्व की ओर से /Revenue By : Shri Neil Philip सुनवाई की तायीख / Date Of Hearing : 14/07/2016 घोषणा की तायीख/Date Of Pronouncement 27/07/2016 आदेश / O R D E R

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Neil Philip
Section 249(4)(a)

Mahendra Motilal Banthia, Navi Mumbai vs. ACIT CC 39

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

ITA 7151/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jul 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita No.1168, 7151 & 1169/Mum/2013 (नििाारण वषा / Assessment Year :2007-08, 2008-09 & 2009-10) Mr. Mahendra Motilal Vs. Acit/Dcit, Cc-39, Mumbai Banthia, 169/A, Moti Mahal, M.G.Road, Panvel, Navi Mumbai-410206 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aiyb 7531 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Kothari याजस्व की ओर से /Revenue By : Smt. Pooja Swaroop सुनवाई की तायीख / Date Of Hearing : 22/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/07/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2007-2008 & 2009-2010, In The Matter Of Imposition Of Penalty U/S.271(1)(C) Of The I.T.Act.

For Appellant: Shri Vijay KothariFor Respondent: Smt. Pooja Swaroop
Section 132Section 132(4)Section 139(4)Section 153ASection 271(1)(c)

Mahindra Motilal Banthia, Navi Mumbai vs. DCIT Cne Cir 39, Mumbai

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

ITA 1169/MUM/2013[2009-10]Status: DisposedITAT Mumbai08 Jul 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita No.1168, 7151 & 1169/Mum/2013 (नििाारण वषा / Assessment Year :2007-08, 2008-09 & 2009-10) Mr. Mahendra Motilal Vs. Acit/Dcit, Cc-39, Mumbai Banthia, 169/A, Moti Mahal, M.G.Road, Panvel, Navi Mumbai-410206 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aiyb 7531 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Kothari याजस्व की ओर से /Revenue By : Smt. Pooja Swaroop सुनवाई की तायीख / Date Of Hearing : 22/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/07/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2007-2008 & 2009-2010, In The Matter Of Imposition Of Penalty U/S.271(1)(C) Of The I.T.Act.

For Appellant: Shri Vijay KothariFor Respondent: Smt. Pooja Swaroop
Section 132Section 132(4)Section 139(4)Section 153ASection 271(1)(c)

Mahindra Motilal Banthia, Navi Mumbai vs. DCIT Cne Cir 39, Mumbai

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

ITA 1168/MUM/2013[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita No.1168, 7151 & 1169/Mum/2013 (नििाारण वषा / Assessment Year :2007-08, 2008-09 & 2009-10) Mr. Mahendra Motilal Vs. Acit/Dcit, Cc-39, Mumbai Banthia, 169/A, Moti Mahal, M.G.Road, Panvel, Navi Mumbai-410206 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aiyb 7531 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Kothari याजस्व की ओर से /Revenue By : Smt. Pooja Swaroop सुनवाई की तायीख / Date Of Hearing : 22/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/07/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2007-2008 & 2009-2010, In The Matter Of Imposition Of Penalty U/S.271(1)(C) Of The I.T.Act.

For Appellant: Shri Vijay KothariFor Respondent: Smt. Pooja Swaroop
Section 132Section 132(4)Section 139(4)Section 153ASection 271(1)(c)

The Commissioner of Income Tax vs. Shri S N Ravi Kumar

The appeals are dismissed

ITA/64/2015HC Karnataka24 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 249(4)(a)Section 260

The Commissioner of Income Tax vs. Shri S N Ravi Kumar

The appeals are dismissed

ITA/62/2015HC Karnataka24 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 249(4)(a)Section 260

The Commissioner of Income Tax vs. M/S Davanam Constructions Pvt Ltd

ITA/66/2015HC Karnataka29 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 249(4)(a)Section 260

The Commissioner of Income Tax vs. M/S Davanam Constructions Pvt Ltd

ITA/65/2015HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 249(4)(a)Section 260A

Harshad P Mehta, Mumbai vs. ACIT Cen Cir 14, Mumbai

In the result, appeal(s) filed by the assessee are allowed and the CIT(A) is directed to hear and dispose of the appeal(s) of the assessee on merits

ITA 1349/MUM/2013[1992-93]Status: DisposedITAT Mumbai14 Oct 2015AY 1992-93

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Appellant: Shri Pramod Kumar Parida &For Respondent: Shri Ashok Jha (DR)
Section 132Section 132BSection 143(3)Section 148Section 226(5)Section 27(1)