What is the leading case on Section 49(1) of the Income Tax Act?

169 ITD 639 (All) Hari Mohan Das Tandon (HUF) v. PCIT (236 Taxmann 561) is the decision most relied on for Section 49(1), cited in 9 judgments.

How many judgments are there on Section 49(1)?

BharatTax indexes 61 ITAT, High Court and Supreme Court judgments that turn on Section 49(1) of the Income Tax Act, 1961.

Section 49(1) of the Income Tax Act

Income-tax Act, 2025: s.73

Section 49(1) falls under section 49 of the Income-tax Act, 1961, which corresponds to section 73 (Cost with reference to certain modes of acquisition) of the Income-tax Act, 2025.

Read section 73 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 49(1) is 169 ITD 639 (All) Hari Mohan Das Tandon (HUF) v. PCIT (236 Taxmann 561), cited in 9 of the 61 judgments on BharatTax that turn on this section.

Leading authorities on Section 49(1)

169 ITD 639 (All) Hari Mohan Das Tandon (HUF) v. PCIT

236 Taxmann 561 · 2016 · High Court

citing judgments

401 ITR 215. (b) Commissioner of Income Tax, Chennai v. Janak Shantilal Mehta

124 Taxmann.com 516 · 2021 · High Court

citing judgments

Kaladevi v. V.R.Somasundaram and Others

5 SCC 401 · 2010 · Supreme Court

citing judgments

Judgments on Section 49(1)

Venkataswaroop Reddy Siddavarapu, Chennai vs. DCIT, Corp. Circle-3(1)Chennai, Chennai

In the result, the appeal of the assessee is partly allowed and the stay application is dismissed as infructuous

ITA 1726/CHNY/2026[2022-23]Status: DisposedITAT Chennai23 Sept 2026AY 2022-23

Bench: Shri George George K & Ms. Padmavathy.S & Sa No.123/Chny/2026 (Arising In Ita No.1726/Chny/2026) िनधा"रण वष"/Assessment Year: 2022-23 Venkataswaroop Reddy Dcit, Siddavarapu Corp. Circle-3(1), Old No.3/2-A, New No.34 Chennai. Amara Avana Apartments, Vs. 4Th Floor, College Road, Nungambakkam, Chennai-600006. अपीलाथ" Appellant ""थ" Respondent Aikps6890A Permanent Account Number Of Assessee:

Section 143(3)Section 144BSection 2Section 234BSection 250Section 270ASection 49(4)Section 54F

Suresh Anant Patil, Mumbai vs. Income Tax Officer Ward 35(3)(4), Mumbai

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

ITA 1850/MUM/2026[2014-15]Status: DisposedITAT Mumbai25 May 2026AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Arun Khodpiasuresh Anant Patil Vs Ito Ward 35(3)(4), Mumbai 289, 8/9, Sai Sarshan, Kadam Kautilya Bhavan, Bandra East, Wadi, Hanuman Nagar, Akruli Mumbai-400051 Road, Kandivali (East), Mumbai-400101 Pan:Ainpp2882L Appellant Respondent Assessee By : Shri Jagdish T. Punjabi/Ms. Ritu Punjabi Revenue By : Shri Pasale Naganath Bhimrao-(Sr.Dr) Date Of Hearing : 20/05/2026 Date Of Pronouncement : 25/05/2026 O R D E R Per:Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals) Addl/Jcit-(A)-1, Vadodara [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2014-15, Date Of Order 12.01.2026. The Impugned Order Emanated From The Order Of The Ld. Income Tax Officer-35(3)(4)

For Appellant: Shri Jagdish T. Punjabi/Ms. Ritu PunjabiFor Respondent: Shri Pasale Naganath Bhimrao-(Sr.DR)

Section 143(1)Section 143(3)Section 250Section 50D

Kamini Velmurugan, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 478/MUM/2026[2016-17]Status: DisposedITAT Mumbai17 Mar 2026AY 2016-17

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopalassessment Year : 2016-17 Kamini Velmurugan, Income Tax Officer, 18/369, Rajeshwari Chs, Ward-42(2)(3), Subhasnagar, Vs. Kautilya Bhavan, Mumbai-400071. Mumbai-400051. Pan : Agzpn9256A (Appellant) (Respondent) For Assessee : Ms. Sailee Gujarathi For Revenue : Shri Aditya Rai, Sr.Dr Date Of Hearing : 04-03-2026 Date Of Pronouncement : 17-03-2026 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 19-11-2025, Pertaining To Assessment Year (Ay) 2016-17. 2. Briefly, The Facts Of The Case Are That The Assessment In This Case Was Completed U/S. 147 R.W.S. 144 R.W.S. 144B Of The Income Tax Act, 1961 („The Act‟), Vide Order Dt. 12-12-2023, Wherein The Ao Has Brought To Tax A Sum Of Rs. 42,50,000/- As Short Term Capital Gains U/S. 45 Of The Act In Absence Of Any Explanation/Evidences Submitted By The Assessee In Respect Of Sale Of Immoveable Property As Well As Cost Of Acquisition. The 2 Assessee Thereafter Carried The Matter In Appeal Before The Ld.Cit(A), Who Has Since Dismissed The Appeal On Account Of Delayed Filing & Against The Said Order, The Assessee Is In Appeal Before Us.

For Appellant: Ms. Sailee GujarathiFor Respondent: Shri Aditya Rai, Sr.DR

Section 147Section 45Section 45(1)

Janardan Namdev Gawali, Ambarnath vs. ITO Ward2(2) Kalyan, Kalyan

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

ITA 8245/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jan 2026AY 2011-12

Bench: Shri Sandeep Singh Karhailshri Girish Agrawaljanardan Namdev Gawali Palegaon, Anandnagar, Ambarnath Thane, Kalyan - Dombivali Maharashtra - 421502 ............... Appellant Pan: Apgpg9048B V/S Income Tax Officer, Ward-2(2), J-63/12 Addl., Murbad Rani Mansion ……………… Respondent Industrial Area Midc, 2Nd Floor Murbad Road Kalyan, Kalyan – Dombivali Maharashtra – 421301 Assessee By : Ms. Mamta Watwani Revenue By : Shri Pravin Salunkhe, Sr.Dr

For Appellant: Ms. Mamta WatwaniFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(3)Section 250

Vishnukumar Cokalchand Gupta, Mumbai vs. ACIT Circle 19(3), Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 4578/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Oct 2025AY 2016-17

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI NARENDRA KUMAR BILLAIYA (Accountant Member)

For Appellant: Shri Ajay R. Singh a/wFor Respondent: Ms. Kavita Kaushik

Mayura Nilesh Lati, Nagpur vs. ITO Ward 4(4), Nagpur

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 96/NAG/2025[2015-2016]Status: DisposedITAT Nagpur26 Jun 2025AY 2015-2016

Bench: Shri Narender Kumar Choudhrymayura Nilesh Lati, Ito, Ward-4(4), Nagpur B-01, Padmanabh Residency, Plot No.16/B, Tilaknagar, Vs. Nawabarea Layout, Near Whc Road, Dharampeth, Nagpur. Pan: Aevpl 2151 E (Appellant) (Respondent)

For Appellant: Shri Yash Varma, Ld. CA throughFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R

Section 147Section 148Section 250Section 49(1)

Subhash Chand Dhingra, New Delhi vs. ACIT, Cir Int Tax 1(2)(2), New Delhi

Appeal is dismissed

ITA 1184/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Mar 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Rachesh Sinha, AdvFor Respondent: Ms. Rini Handa, Sr. DR

Section 143(3)Section 49(1)

Shuvro Chattaraj, Kolkata vs. PCIT, Burdwan

In the result, the appeal of the assessee is partly allowed

ITA 226/KOL/2022[2015-16]Status: DisposedITAT Kolkata28 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: Shri Vinod Kumar Jain, FCAFor Respondent: Shri Subhendu Datta, CIT, DR

Section 143(3)Section 263Section 54E

Shreeyans Kumar Godha, Jaipur vs. ITO, Ward 6(4), Jaipur

In the result, the appeal of the assessee is allowed

ITA 698/JPR/2023[2011-12]Status: DisposedITAT Jaipur08 Aug 2024AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)

Section 143(3)Section 145(3)Section 43CSection 45(2)Section 49(1)Section 50C

Ashish, New Delhi vs. ACIT Circle Intl. Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed with consequential effects

ITA 2145/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Ashish, Vs Acit, E-138, Kalka Ji, Circle Int. Taxation 1(3)(1), New Delhi – 110 019. New Delhi. Pan: Ahipg5987B (Appellant) (Respondent) Assessee By : Ms Chinu Bhasin, Ca & Shri Sagar Rajpoot, Advocate Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.04.2024 Date Of Pronouncement : 27.07.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Ms Chinu Bhasin, CA &For Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)

JCIT Spl. Range- 12, New Delhi vs. Shalu Walia, New Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 1331/DEL/2020[2016-17]Status: DisposedITAT Delhi14 Dec 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

Section 143(2)Section 2Section 54Section 56(2)

Kartar Singh, Rohtak vs. ACIT, Circle- 42(1), New Delhi

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

ITA 3268/DEL/2019[2010-11]Status: DisposedITAT Delhi05 Sept 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3268/Del/2019 : Asstt. Year : 2010-11 Kartar Singh, Vs Acit, C/O S.K. Bansal, Ca, Circle-42(1), 101, First Floor, Kochar Market, New Delhi-11 Jhajjar Road, Opp. Khanu Mandi, Rohtak, Haryana-12001 (Appellant) (Respondent) Pan No. Cskps5940K Assessee By : None Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 19.07.2023 Date Of Pronouncement: 05.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: NoneFor Respondent: Sh. Amit Katoch, Sr. DR

Section 49(1)Section 54B

Radhey Shyam, Agra vs. Income Tax Officer, Ward 2(3), Varanasi

In the result, the appeal of the assesseein ITA No

ITA 42/VNS/2022[2012-2013]Status: DisposedITAT Varanasi07 Feb 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

Section 143(2)Section 144Section 148Section 250Section 253(3)Section 48

Pramod Kasliwal, Jaipur vs. ITO WD. 6(2), Bhagwan Dass Road, Jaipur

Appeals of the assessee are allowed statistically

ITA 388/JPR/2022[2017-18]Status: HeardITAT Jaipur02 Jan 2023AY 2017-18

Bench: Ld. Cit/Nfac.

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT) a

Section 143(3)Section 154Section 2Section 49(1)Section 54

Pramod Kasliwal, Jaipur vs. ITO WD. 6(2), New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

Appeals of the assessee are allowed statistically

ITA 387/JPR/2022[2017-18]Status: HeardITAT Jaipur02 Jan 2023AY 2017-18

Bench: Ld. Cit/Nfac.

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT) a

Section 143(3)Section 154Section 2Section 49(1)Section 54

Sendhabhai Ranchhodbhai Chaudhary, Gandhinagar vs. ITO, Ward-4, Gandhinagar

In the result, ground number 1 of the assessee’s appeal is partly allowed

ITA 580/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2014-15

Bench: The Final Hearing Of The Appeal.”

For Appellant: Shri Pritesh L. Shah, A.RFor Respondent: Shri G.C. Daxini, Sr. D.R

Section 147Section 148

Girija Devi Kommareddy, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-3(1)., Visakhapatnam

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

ITA 188/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam22 Jul 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.188/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2014-15) Girija Devi Kommareddy Vs. Asst.Commissioner Of D.No.9-29-24/B, Cbm Compound Income Tax Balaji Nagar, Siripuram Circle-3(1) Visakhapatnam Visakhapatnam [Pan : Adfpk3441H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri S.P.G.Mudaliar, DR

Section 143(2)Section 54FSection 68