What is the leading case on Section 249(4)(b) of the Income Tax Act?

IPCA v. Gajanand Meena (329 ITR 249) is the decision most relied on for Section 249(4)(b), cited in 16 judgments.

Which cases are most cited on Section 249(4)(b)?

IPCA v. Gajanand Meena (329 ITR 249) — 16 citing judgments; Hotel Sai Siddi (P) Ltd. v. DCIT (13 Taxmann.com 155) — 14 citing judgments; Vishnusharan Chandravanshi v. ITO (161 Taxmann.com 803) — 13 citing judgments.

How many judgments are there on Section 249(4)(b)?

BharatTax indexes 196 ITAT, High Court and Supreme Court judgments that turn on Section 249(4)(b) of the Income Tax Act, 1961.

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

The decision most relied on for Section 249(4)(b) is IPCA v. Gajanand Meena (329 ITR 249), cited in 16 of the 196 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(4)(b)

IPCA v. Gajanand Meena

329 ITR 249 · 2010 · High Court

citing judgments

Hotel Sai Siddi (P) Ltd. v. DCIT

13 Taxmann.com 155 · 2011 · Reported

citing judgments

Vishnusharan Chandravanshi v. ITO

161 Taxmann.com 803 · 2024 · Reported

citing judgments

Judgments on Section 249(4)(b)

MANJIBHAI MAGANBHAI ASODIYA,PATAN, GUJARAT vs. INCOME TAX OFFICER WARD 1, PATAN, PATAN, GUJARAT

In the result, the appeal of the assessee is dismissed

ITA 495/AHD/2026[2018-19]Status: DisposedITAT Ahmedabad21 Apr 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 115BSection 144Section 147Section 154Section 249(4)(b)

MANJIBHAI MAGANBHAI ASODIYA,PATAN, GUJARAT vs. INCOME TAX OFFICER WARD 1, PATAN, PATAN, GUJARAT

In the result, the appeal of the assessee is dismissed

ITA 495/AHD/2026[2018-19]Status: DisposedITAT Chandigarh21 Apr 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 115BSection 144Section 147Section 154Section 249(4)(b)

KAMLA YADAV,SHAKURPUR,DWELHI vs. ACIT-ASSESSMENT UNIT, NFAC

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

ITA 1554/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Apr 2026AY 2013-14

Bench: Shri Raj Kumar Chauhan & Shri Amitabh Shukla

Section 10Section 142(1)Section 147Section 148Section 148ASection 2(14)Section 2(14)(iii)Section 250Section 69A

VANDANA SINGH,NOIDA vs. ITO 5(2)(5) NOIDA, NOIDA

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

ITA 2816/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Shri Ramit Kochar & Shri Sudhir Kumarvandana Singh, Ito, 5(2)(5), 302, Abhinav Apartments, Noida, U.P. Vasundhra Enclave V. Delhi-110096 Pan-Dcrps8979A (Appellant) (Respondent)

Section 144Section 147Section 148Section 249(4)(b)Section 250Section 69

SHRI TARIQ AHMAD DAR,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

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

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

MEHAL SINGH,JHALLIAN KHURD,RUPNAGAR vs. ITO WARD-2(2), ROPAR, ROPAR

In the result, the appeal is allowed for statistical purposes

ITA 806/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Mar 2026AY 2015-16

Bench: The Cit(A), All The Notices & The Impugned Order Were Communicated At The Old Email Address Of The Earlier Counsel & Not At The Updated Email Address Furnished In The Income-Tax Records. Consequently, The Assessee Remained Unaware Of The Dismissal Of The Appeal & Came To Know About It Only When Recovery Proceedings Were Initiated. Immediately Thereafter He Consulted His Counsel & Steps Were Taken To File The Present Appeal. It Has Further Been Submitted That The Assessee Is A Senior Citizen Suffering From Hypertension & Diabetes & Due To Medical Complications

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 144Section 147Section 249Section 249(4)Section 249(4)(b)

RINKI SINGH ,JAMSHEDPUR TELCO vs. ITO WARD 2(1) JAMSHEDPUR, JAMSHEDPUR

ITA 56/RAN/2025[2018-19]Status: DisposedITAT Ranchi05 Mar 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rinki Singh, I.T.O., Flat No. 5703, Prakirti Shanti Valley Ward 2(1), Vs. Society, Hurlung, Telco, Jamshedpur. Jamshedpur-831004 (Jharkhand) Pan No. Issps 0698 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 144BSection 147Section 249Section 270ASection 56(2)(x)

BALRAJ SINGH,SHAHJAHANPUR vs. ITO-I(5), SHAHJAHANPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 857/LKW/2025[2017-18]Status: DisposedITAT Lucknow27 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 249(4)(b)Section 253(3)

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

ITA 649/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 68

DHARMENDRA RIKHAVCHAND SHAH, HUF,HIMATNAGAR vs. NFAC, DELHI PRESENT HURIS.THE ITO, WARD-1, HIMATNAGAR

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

ITA 2680/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR

Section 115BSection 139(1)Section 142(1)Section 143(1)Section 144Section 147Section 148Section 148ASection 151Section 151A

PRASHANT JUGALKISHORE RATHI,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 29/NAG/2024[2013-14]Status: DisposedITAT Nagpur17 Feb 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Prashant Jugalkishore Rathi Ito, Ward–3, Akola Laxmi Nagar Shrinath Apartment, Vs Aayakar Bhawan, Murtizapur Gaurakshan Road, Road, Maharashtra – 444107. Maharashtra – 444004. [Pan: Aocpr1040K] Appellant / Assessee Respondent / Revenue Assessee By Mrs. Shikha Loya, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh:

Section 144Section 249Section 249(4)(b)Section 250(6)Section 254(1)Section 41(1)

SHREE GAJANAN MAHILA GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,SATARA vs. INCOME TAX OFFICER 1, SATARA

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

ITA 3161/PUN/2025[2020-21]Status: HeardITAT Pune16 Feb 2026AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.3161/Pun/2025 Assessment Year : 2020-21 Shree Gajanan Mahila Vs. Income Tax Officer, Gramin Bigarsheti Sahakari Ward-1, Satara Patsanstha Maryadit, A/P. Vahagaon, Tal. Karad, Satara 415110 Maharashtra Pan : Aahas3528D Appellant Respondent

For Appellant: NoneFor Respondent: Shri Pramod Shahakar

Section 147Section 249(4)(b)Section 250(6)

BASHIR AHMAD RAH,REHPORA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

The appeals are allowed for statistical purpose

ITA 176/ASR/2024[2016-17]Status: DisposedITAT Amritsar03 Feb 2026AY 2016-17

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita Nos. 175 & 176/Asr/2024 "नधा"रण वष" / Assessment Years 2014-15 & 2016-17 Bashir Ahmad Rah, The Ito, Khudwani Wanpoh, V Ward 1, Jammu & Kashmir S Srinagar 192331 "थायी लेखा सं./Pan No: Cehpr7830E अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing Assessee By : None Revenue By : Sh. Farhat Khan, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 03.02.2026

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR

Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

BASHIR AHMAD RAH,REHPORA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

The appeals are allowed for statistical purpose

ITA 175/ASR/2024[2014-15]Status: DisposedITAT Amritsar03 Feb 2026AY 2014-15

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR

Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

MADHUKAR GANPAT DHAKWAL,MANGAON vs. INCOME TAX OFFICER, WARD 5, NEW PANVEL

In the result, the appeal filed by the assessee in ITA No

ITA 2434/PUN/2025[2018-19]Status: DisposedITAT Pune03 Feb 2026AY 2018-19

Bench: Shri Rama Kant Panda & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2434 & 2418/Pun/2025 धििाारण वषा /Assessment Year: 2018-19 Madhukar Ganpat Ito, Ward 8(5), Dhakwal, Raigad 1/B At Tilore Post Vs. Vighawali Tal Mangaon, Wighawali B.O Tilore, Raigarh Maharashtra Pan-Bfopd7627G अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Hiral D. Sejpal & Ankita P. Gorde Department By: Smt. Sonal L Sonkavde, Addl-Cit Date Of Hearing: 03-02-2026 Date Of Pronouncement: 16-03-2026 आदेश/Order Per Shri Vinay Bhamore: These Two Appeals Filed By The Assessee Are Directed Against The Same Order Dated 25.08.2025 Passed By Ld. [Cit(A)] Nfac, Delhi For The Assessment Year 2018-19. 2. Assessee Has Raised Following Grounds Of Appeal:-

For Respondent: Smt. Sonal L Sonkavde

Section 147Section 148Section 148ASection 151Section 250Section 50C