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“Section 144(1)(b)”

Section References (mined)Section 144Section 144(1)(b)73 judgments

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1 ... required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1 ... required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1 ... required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

ZELIANT CORP,DELHI vs. INCOME TAX OFFICER, WARD 36(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 2201/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Feb 2026AY 2017-18
Section 133(6)Section 142(1)Section 144(1)(b)Section 144ASection 153(1)Section 2(31)Section 2(31)(iv)Section 250Section 282Section 69A

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH ‘A’: NEW DELHI\nBEFORE\nSHRI M. BALAGANESH, ACCOUNTANT MEMBER\nAND

TUFEL,GURGAON vs. ITO,WARD 4(4),GURGAON, GURGAON

ITA 3293/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18
For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115BSection 127(2)Section 142(1)Section 143(2)Section 144Section 44ASection 69A

filed more than 1 year 3 months late and in absence of explanation, the Assessing Officer relied upon the provisions of section 144(1)(b) of the Act and completed the assessment u/s 144 of the Act. The ld DR further distinguished the cases of \"PCIT Vs. Kamala Devi Sharma

MADINA RASOOL SHAIK,GUNTUR vs. ITO, WARD-1, NARASARAOPET

ITA 422/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.422/Viz/2025 (िनधा"रण वष"/Assessment Year:2017-18) Madina Rasool Shaik, Vs. Income Tax Officer, Guntur. Ward-1, Pan: Ahfpr3787D Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri S. Rama Rao, Advocate (Hybrid) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 01/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139Section 142(1)Section 144Section 144(1)(b)Section 271ASection 69A

absence of any response by the assessee proceeded to frame the assessment to the best of his judgment under section 144(1)(b) of the Act. On a perusal of the record, the AO observed that 3 Madina Rasool Shaik vs. ITO the assessee during the subject year had made

HOTHI SAMAT KESHWALA,PORBANDAR vs. INCOME TAX OFFICE, WARD 2(4), PORBANDAR, PORBANDAR

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 408/RJT/2025[2017-18]Status: DisposedITAT Rajkot25 Nov 2025AY 2017-18

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 408/Rjt/2025 (िनधा"रणवष"/Assessment Year: (2017-18) Hothi Samat Keshwala Ito, Wd – 2(4), At Visavada, Via Bokhira Porbandar, Vs. Income Tax Office, Nh-8E, Porbanadar – 360575 Porbandar Road, Porbandar-360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Buppk0380P (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 02/09/2025 : 25/11/2025 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.08.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Vide Order 21.10.2019. 2. Grounds Of Appeal Raised By The Assessee, Are As Follows:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 250Section 5

आयकर अपीलीय अिधकरण,राजकोट "यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL

DIAMOND GRAIN DEALERS ASSOCIATION,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4086/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Oct 2025AY 2017-18
For Appellant: \nShri Bhupendra ShahFor Respondent: \nShri Annavaran Kosuri- Sr. AR
Section 139Section 142(1)Section 144(1)(b)Section 250Section 272A(1)Section 272A(1)(d)Section 69A

n3.2\nIn view of non filing of return, ld. AO proceeded for completion of best\njudgment assessment under the provision of section 144(1)(b) and\naccordingly sent notices to the assessee. However, no compliance was\nmade to any of the five notices issued by the ld. AO and therefore

PULLARAO PERUGU,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of assessee in ITA

ITA 1132/HYD/2024[2017-18]Status: DisposedITAT Hyderabad29 Oct 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 142(1)Section 144(1)(b)Section 147Section 148Section 249(3)Section 271A

were issued. The assessee neither filed his return of income nor furnished relevant details in response to the notices. Therefore, notice under Section 144(1)(b) of the Income Tax Act, 1961, was issued and proposed best judgment assessment. The assessee neither responded nor furnished the relevant details. Therefore

PULLA RAO PERUGU,PRAKASAM vs. INCOME TAX OFFICER, WARD-1, ONGOLE

In the result, the appeal of assessee in ITA No

ITA 1035/HYD/2024[2017-18]Status: DisposedITAT Hyderabad29 Oct 2025AY 2017-18
Section 142(1)Section 144(1)(b)Section 147Section 148Section 249(3)Section 271A

were issued. The assessee\nneither filed his return of income nor furnished relevant details in\nresponse to the notices. Therefore, notice under Section 144(1)(b)\nof the Income Tax Act, 1961, was issued and proposed best\njudgment assessment. The assessee neither responded nor\nfurnished the relevant details. Therefore

RAMA AGRAWAL, DURG,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 490/RPR/2025[2015-16]Status: DisposedITAT Raipur25 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.490/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) Pan: Acgpa8359N

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

issued to the Assessee. He further submitted that the present assessments were 11 Rama Agrawal Vs. ITO-2(1), Bhilai framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section

JAI MOHAN SINGH,MUMBAI vs. INCOME TAX OFFICER, KAUTILYA BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 4072/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18
Section 142(1)Section 143(2)Section 144Section 144(1)(b)Section 234BSection 271ASection 69C

incurred through credit cards. Since\nthere was no compliance to such notices, the Assessing Officer\nissued a final show cause notice under Section 144(1)(b) of the Act.\nAs the assessee again failed to respond, the Assessing Officer\nproceeded ex parte and, vide assessment order dated 21.12.2019,\ntreated

HARJEET SINGH CHHABRA, RAIPUR,RAIPUR vs. ITO, WARD-1, RAIPUR (ERST. ITO-1(3), RAIPUR), RAIPUR

In the result, appeal of the assessee is allowed

ITA 469/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.469/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Adkpc0408P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 144Section 147Section 148Section 4

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

SATYA ENTERPRISES,BILASPUR vs. INCOME TAX OFFICER, WARD-1(2), BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 396/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 144Section 148Section 292B

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1 ... required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

INCOME TAX OFFICER, WARD-3(1)(1), AHMEDABAD., VEJALPUR vs. GOPALBHAI UMARBHAI BHARAVAD, VIRAMGAM

In the result, appeal filed by the Revenue is allowed

ITA 19/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2016-17

Bench: The Final Hearing Of The Appeal.”

For Appellant: Shri Arvind Kumbhare, Sr.DRFor Respondent: Shri Hem Chhajed, AR
Section 143(3)Section 144Section 250Section 251(1)(a)

1) of the Act remained uncomplied with by the assessee. Therefore, clearly the assessment in the present case was framed in terms of Section 144(1)(b) of the Act, wherein, the assessee fails to comply with the terms of notice issued u/s.142(1) of the Act. Having said

VARAM CAPITAL PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-3(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT
Section 143(3)Section 144Section 263Section 68

आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र

SIDDHARTHA MAITI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 47, KOLKATA

Appeal of the assessee is allowed for statistical purposes

ITA 1391/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Aug 2025AY 2017-2018

Bench: the Hon'ble Tribunal was not done, and that he came to know about it only on 14.06.2024 and immediately upon being aware of this fact, your petitioner engaged another Chartered Accountant to prepare and file the Appeal against the said order.

Section 250Section 68

completed the assessment on best judgment on the basis of material evidences gathered during the assessment proceedings as per provisions of section 144(1)(b) since appellant failed to respond the notice u/s 142(1) of the IT Act. I find from the submission filed by the appellant during appellate

SHRI NAIMISHBHAI HARISHBHAI SHETH,RAJKOT vs. THE ACIT CIRCLE 2 (1) RAJKOT, RAJKOT

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

ITA 376/RJT/2025[2017-18]Status: DisposedITAT Rajkot04 Aug 2025AY 2017-18
For Appellant: Shri Fenil H. Mehta, Ld.A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 144(1)(b)Section 250Section 250(6)

without deciding the issue on merits. This arose from an assessment order passed by the Assessing Officer under section 144(1)(b) of the Act, where the assessee's representative failed to furnish necessary documents due to a mistake. The assessee requested an adjournment before the CIT(A) to gather

SUNIL UTTAM KAKADE,PUNE vs. ITO WARD 4(3) PUNE, PUNE

In the result appeal of the assessee is partly allowed

ITA 2251/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.2251/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sunil Uttam Kakade, V The Income Tax Officer, Roopm No.7, Bldg. No.4, S. Ward-8(3), Pune. Ashok Nagar Pimpri, Kalewadi B.O, Pune – 411017. Maharashtra. Pan: Aospk4472L Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Akhilesh Srivastva –Addl.Cit(Dr) Date Of Hearing 09/07/2025 Date Of Pronouncement 30/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax (Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 31.10.2023 For A.Y.2017-18, Emanating From The Order U/S.147 R.W.S 144 Read With Section 144B Of The Act, Dated 29.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(2)Section 144(1)(b)Section 144BSection 147Section 148Section 250Section 69A

आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL

ANIL KUMAR PAREKH, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD DHAMTARI, DHAMTARI

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

required to be issued to the Assessee. He further submitted that the present assessments were framed under Section 144(1)(b) of the Act - on account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1

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