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 347 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

Income-tax Act, 2025: s.358

Section 249(4)(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.

The decision most relied on for Section 249(4)(b) is IPCA v. Gajanand Meena (329 ITR 249), cited in 16 of the 347 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

An assessee's appeal should be admitted if they incurred a loss and were therefore not liable to pay advance tax as required by section 249(4)(b). In such cases, the appeal should be decided on its merits by the CIT(A).

Vishnusharan Chandravanshi v. ITO

161 Taxmann.com 803 · 2024 · Reported

citing judgments

An assessee is not obligated to compute and pay advance tax under sections 208 and 209 if they have no taxable income. Consequently, an appeal should not be dismissed for non-payment of advance tax in such circumstances.

Judgments on Section 249(4)(b)

Vikash Mimani, Sikkim vs. I.T.O., Ward - 3(1), Gangtok

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

ITA 1408/KOL/2025[2016-2017]Status: DisposedITAT Kolkata11 Nov 2025AY 2016-2017

Bench: the Tribunal. An affidavit explaining the reasons for such delay has been filed. We, after considering the contents of the affidavit and submissions of both sides, we are satisfied that the delay was due to reasonable cause and the same is condoned.

Section 142(1)Section 144Section 147Section 148Section 249(4)(b)

Rama Damu Bhagat, Panvel vs. ITO Ward-1, Panvel

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

ITA 2109/PUN/2025[2013-14]Status: DisposedITAT Pune31 Oct 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 144Section 148Section 207(2)Section 207(2)(b)Section 249(4)(b)Section 250Section 48

Narsinga Rao Aleti, Nalgonda vs. ITO., Ward-1, Suryapet

ITA 1419/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: Us:

Section 147Section 148Section 148ASection 149Section 249(4)(b)Section 271(1)(c)Section 69A

Shri Nissar Ahmad Bulla, Baramula vs. Income Tax Officer Ward-1, Srinagar

The appeals stand allowed for statistical purposes

ITA 426/ASR/2024[2013-14]Status: DisposedITAT Amritsar27 Oct 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 350/Asr/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No. 426/Asr/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Shri Nissar Ahmad Bulla Ito Sopore, Iqbal Nagar, Sopore बनाम/ Ward-1 S.O Badam Bagh, Srinagar Vs. Baramulla-193201 (J&K) "ायी लेखा सं./Pan. Ajrpb-8879-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. Mohd. Iqbal Untoo (Ca)- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Charan Dass (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 15-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 27/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () In Aforesaid Twin Appeals For Assessment Year (Ay) 2013-14, 1. The Assessee Is Aggrieved By Confirmation Of Quantum Addition For Rs.22.67 Lacs & Confirmation Of Consequential Penalty U/S 271(1)(C) For Rs.5.25 Lacs. The Registry Has Noted Delay Of 14 Days In Quantum Appeal Ita No.350/Asr/2024, The Condonation Of Which Has Been Sought By Ld. Ar On The Strength Of Condonation

For Appellant: Shri. Mohd. Iqbal Untoo (CA)- Ld. ARFor Respondent: Shri Charan Dass (Addl. CIT) - Ld. Sr. DR

Section 249(4)(b)Section 271(1)(C)

Shri Nissar Ahmad Bhulla, Baramula vs. Income Tax Officer Ward-1, Srinagar

The appeals stand allowed for statistical purposes

ITA 350/ASR/2024[2013-147]Status: DisposedITAT Amritsar27 Oct 2025AY 2013-147

For Appellant: Shri. Mohd. Iqbal Untoo (CA)- Ld. ARFor Respondent: Shri Charan Dass (Addl. CIT) - Ld. Sr. DR

Section 249(4)(b)Section 271(1)(C)

Tirumaiah Sunil, Bengaluru vs. Income Tax Officer, Ward-4(2)(4), Bengaluru

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

ITA 1285/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Oct 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 133(6)Section 142(1)Section 144Section 147Section 249(4)(b)Section 69A

Jasmer Singh, Naraingarh, Ambala vs. ITO, Ward-2, Ambala

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

ITA 967/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Oct 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ankit Dhiman, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 142(1)Section 144Section 249(4)(b)Section 69A

M/S. Educational Concepts Innovators International, Bengaluru vs. Income Tax Officer, Ward-1(2)(1), Bengaluru

Accordingly all these additional grounds are dismissed

ITA 19/BANG/2025[2019-20]Status: DisposedITAT Bangalore13 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri M. Monish Sowkar, A.R

Section 147Section 148Section 234Section 246ASection 249Section 250Section 44A

M/S Public Education Board Rewari, Haryana vs. Income Tax Officer, Haryana

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

ITA 2988/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumarm/.S Public Education Board Rewari, Vs. Income Tax Officer, C/O. Kishan Lal Public Col, Delhi Exemption Ward, Road, Rewari, Haryana-123401 Rohtak (Appellant) (Respondent) Pan: Aabap5553F

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 102Section 115BSection 139Section 142(1)Section 144Section 249(4)(b)Section 69A

Dharmendrasinh Harisinh Raj, Bharuch vs. ITO, Ward 1(5), Bharuch

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

ITA 304/SRT/2025[2017-18]Status: DisposedITAT Surat25 Sept 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.304/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Dharmendrasinh Harisinh Raj Income Tax Officer Ward-1(5), बनाम/ 153, Chakla Faliyu, Village- Bharuch, Income Tax Office, Hari Vs. Sayakha, Taluka-Vagar, Kunj, Station Road, Bharuch-356 Bharuch-392 140 069 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bifpr 8389 K (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Sakar Sharma, Ar राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 18/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 25/09/2025

Section 133(6)Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 250Section 69A

Manju Agarwal, Gwalior vs. Income Tax Officer, Ward 1(2), Gwalior

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

ITA 16/AGR/2025[2017-18]Status: DisposedITAT Agra23 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manju Agarwal, Vs. Income Tax Officer, W/O. Sameer Agarwal, Ward-1(2), Near Surya Tower, Old Gwalior High Court Road, Gwalior (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Ashok Vijaywargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Ashok Vijaywargiya, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 133(6)Section 144Section 249(4)(b)

Lakhmi Chand Khushiramani, Gwalior vs. Income Tax Officer, Ward 1(1), Gwalior

ITA 284/AGR/2025[2017-18]Status: DisposedITAT Agra15 Sept 2025AY 2017-18

Section 139Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 294(4)(b)Section 69A

Shri Ambai Gramin Bigarsheti Sah Pat Sanstha Maryadit Radhanagari, Radhanagari Kolhapur vs. ITO, Ward 1(5), Kolhapur

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

ITA 401/PUN/2024[2017-18]Status: DisposedITAT Pune15 Sept 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Manoj Tripathi

Section 144Section 249(4)(b)Section 250Section 69ASection 80P

Shri Madho Tiwari, Hooghly vs. I.T.O., Ward - 23(4), Hooghly Now I.T.O., Ward - 23(1), Hooghly

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

ITA 2065/KOL/2024[2012-2013]Status: DisposedITAT Kolkata15 Sept 2025AY 2012-2013

Bench: S/Shri & Rajesh Kumar & Sonjoy Sarmaassessment Year : 2012-13 Shri Madho Tiwari, 432, Vs. Income Tax Officer, Ward 23(1), Srikrishna Nagar, Pravash Hoogly. Nagar, Rishra, Hooghly, W.B Pan/Gir No.Admpt 4685 R (Appellant) .. ( Respondent) Assessee By : Shri Sounitra Choudhury, Adv Revenue By : Shri P.N. Barnwal, Cit Dr

For Appellant: Shri Sounitra Choudhury, AdvFor Respondent: Shri P.N. Barnwal, CIT DR

Section 147Section 249(4)(b)

Millennium Contrade Pvt. Ltd., Kolkata vs. DCIT, Circle- 11(1), Kolkata

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

ITA 424/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Sept 2025AY 2014-15

Bench: Shri George Mathan

Section 143(3)Section 147Section 148Section 149(1)(b)Section 68Section 69C

Laxmanji Khodaji Solanki (Thakor), Gandhinagar vs. The ITO, Ward-1, Gandhinagar

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

ITA 1626/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2017-18

For Appellant: Shri Parin Shah, A.RFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR

Section 115BSection 144Section 148Section 234ASection 249(4)Section 249(4)(b)Section 250Section 250(6)Section 271ASection 271F

S G Joshi (HUF), Delhi vs. ITO, Ward 29(1), Delhi

In the result, Appeal of the Assessee is partly allowed for

ITA 1059/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Aug 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishras. G. Joshi (Huf) Vs. Income Tax Officer, B-4/33, Safdarjung Enclave, Circle 29(1) New Delhi-110029 New Delhi Pan: Aaihs9281F

Section 147Section 249(4)(b)