Question 1

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

Accepted Answer

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.

Question 2

Which cases are most cited on Section 49(1)?

Accepted Answer

169 ITD 639 (All) Hari Mohan Das Tandon (HUF) v. PCIT (236 Taxmann 561) — 9 citing judgments; 401 ITR 215. (b) Commissioner of Income Tax, Chennai v. Janak Shantilal Mehta (124 Taxmann.com 516) — 4 citing judgments; Kaladevi v. V.R.Somasundaram and Others (5 SCC 401) — 3 citing judgments.

Question 3

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

Accepted Answer

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

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 49(1)?

Accepted Answer

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.

Section 49(1) of the Income Tax Act

Leading authorities on Section 49(1)

Judgments on Section 49(1)

R.M. Arunachalam Etc vs. Commissioner of Income Tax, Madras