Section 249(4) of the Income Tax Act
Income-tax Act, 2025: s.358
Section 249(4) 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) is ITO v. Seth Bros. (SC) (74 ITR 836), cited in 24 of the 251 judgments on BharatTax that turn on this section.
Leading authorities on Section 249(4)
Evidence collected during an illegal search can still be used against the assessee. An assessment made based on such evidence is valid.
The right of appeal is conferred by statute and should be interpreted liberally and practically. Whether a right to appeal is available should be guided by the form, not the substance, of the order.
Admission of an appeal before the CIT(A) is subject to the mandatory condition of payment of tax due on the income returned by the assessee.
