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“Section 144(1)”

Section References (mined)Section 144Section 144(1)119 judgments

The decision most relied on for Section 144(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 144(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Tin Box Company v. CIT
249 ITR 216 · 2001 · Supreme Court
624
citing judgments

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

ACIT v. Hotel Blue Moon
321 ITR 362 · 2010 · Supreme Court
623
citing judgments

The issuance of a notice under Section 143(2) within the statutory time limit is mandatory for completing an assessment under Section 143(3), and the failure to do so renders the assessment invalid. This defect is not curable under Section 292BB of the Income Tax Act, 1961.

CIT v. Shoorji Vallabhdas & Co.
46 ITR 144 · 1962 · Supreme Court
551
citing judgments

Income tax is levied only on real income that actually materializes, not on hypothetical or notional income, even if accounting entries suggest otherwise. If no income results, there is no tax liability.

Judgments citing Section 144(1)

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

ITA 1110/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Sri S. Rama Rao, Advocate For Revenue : Dr. Narendra Kumar Naik, CIT-DRFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 147Section 148Section 80I

Once again there was no compliance from the assessee company. Therefore, the assessment has been completed under best judgement assessment in terms of section 144(1) of the Act and determine the total income of the assessee company at Rs.140,62,85,042/- by making addition of Rs.50

Jai Mohan Singh, Mumbai vs. Income Tax Officer, Kautilya Bhavan, Mumbai

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

ITA 4072/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble ()

For Respondent: Mr. Dhaval Shah/ Ms. Tisha Bagh
Section 142(1)Section 143(2)Section 144Section 144(1)(b)Section 234BSection 271ASection 69C

incurred through credit cards. Since there was no compliance to such notices, the Assessing Officer issued a final show cause notice under Section 144(1)(b) of the Act. As the assessee again failed to respond, the Assessing Officer proceeded ex parte and, vide assessment order dated 21.12.2019, treated

Harjeet Singh Chhabra, Raipur vs. ITO, Ward-1, Raipur (Erst. ITO-1(3), 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

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

Krishnamurthy L/R by Smt. Nagarathnamma, Bangalore vs. DCIT, Circle-2(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 570/BANG/2025[2012-13]Status: DisposedITAT Bangalore28 Aug 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2012-13 Shri. Krishnamurthy, Vs. Dcit, Represented By His Lr Smt. Nagarathnamma, Circle –2(1), No.152, 2Nd Floor, Hanuman Chambers, Bangalore. 7Th Cross, 2Nd Main, Chamarajpet, Bangalore – 560 018. Pan : Admpk 2463 J Appellant Respondent Assessee By : Shri. Ravishankar S. V, Advocate Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 22.07.2025 Date Of Pronouncement : 28.08.2025

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 139(9)Section 140ASection 143(1)Section 143(2)Section 148Section 292B

Section 144 of the Act provides for best judgment assessment of tax by an assessing officer. For the subject assessment year 1986-87, Section 144(1)(a) provided for a best judgment assessment being made by the assessing officer if an assessee failed to make the return required ... Direct Tax Laws (Amendment) Act, 1987, w.e.f.1.4.1989, the words "by any notice given under sub-section (2) of Section 139" in section 144(1)(a) were substituted by the words "under sub-section (1) of s. 139". But since this amendment came into force only with effect from

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

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)

आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI

Anil Kumar Parekh, 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

Vijaya Singh, Patna vs. Income Tax Officer, Ward - 6(1), Patna, Bihar

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

ITA 519/PAT/2024[2018-19]Status: DisposedITAT Patna28 Jul 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 272A(1)(d)Section 69A

case, the department is not justified in passing the order u/s 143(3) r.w.s. 144B of the Act. No notice under proviso to section 144(1) has been given. The order as passed is arbitrary and fit to be modified. No notice under proviso to section 144(1) has been

Malkari Maheswari Bai, Kurnool vs. ITO., Ward-2, Kurnool

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

ITA 566/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, KA Sai Prasad And CA, P V Raghavendra KumarFor Respondent: Sri Gurpreet Singh, Sr. AR
Section 115BSection 143(2)Section 144Section 144(1)Section 144(1)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Incometax Officer, Thriuvallur vs. Gt60 Arungulam Primary Agri Cooperative Credit Society, Tiruttani

In the result, the appeal filed by the Revenue is dismissed

ITA 2781/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2781/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 The Income Tax Officer, Vs. Gt60 Arungulam Primary Agri Ward 1, Cooperative Credit Society, Tiruvallur. No. 1, Periya Theru, Thumbikulam Village, Thalavedu Post & Taluk, Tiruvallur 631 212. [Pan: Aabag2568F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. R. Anita, Addl. Cit ""थ" की ओर से/Respondent By : Shri Malar Mannan, Advocate सुनवाई की तारीख/ Date Of Hearing : 02.06.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 26.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 24 Days. The Ito, Ward 1, Tiruvallur Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said

For Appellant: Ms. R. Anita, Addl. CITFor Respondent: Shri Malar Mannan, Advocate
Section 142(1)Section 148Section 69ASection 69C

notice issued under section 142 or 143(2) of the Act, as mandated in terms of clauses (b) and (c) of section 144(1) of the Act. In our opinion, non-satisfaction with the answer to the queries raised cannot enable the Assessing Officer to invoke clauses ... section 144(1) of the Act. Thus, factually speaking, in the present case, we find no justification for the Commissioner of Income-tax (Appeals) to uphold the invoking of section 144 of the Act by the Assessing Officer under section 144 of the Act. Thus, on this aspect assessee partly

Avinash Singh Grewal (Through Legal Representative- Devinder Kaur), New Delhi vs. Asstt. Commissioner of Income Tax, Circle 5(1), Chandigarh

The appeal of the assessee is allowed for statistical purposes

ITA 723/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Jul 2025AY 2015-16

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

For Appellant: Shri Ajay Wadhwa, Adv, Ms. Ragini Handa, Adv &For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 139Section 144(1)(a)Section 250

death is invalid, unenforceable and non-est in law. 3. The Ld. Assessing Officer has erred in passing the assessment order under section 144(1)(a) of the Act without appreciating the fact that the assessee had duly filed his return of income under section

Jubilant Foodworks Ltd, Noida vs. ACIT, Circle, 5(1)(1)., Gautam Buddha Nager

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

ITA 2310/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144(1)Section 144CSection 144C(13)Section 144C(5)Section 924ASection 928Section 92CSection 92F

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH

Madkini Hydro Power Private Limited, Dehradun vs. Income Tax Officer- 4(3), Lucknow

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

ITA 228/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jun 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2018-19 Madkini Hydro Power Private V. The Income Tax Officer 4(3) Limited Lucknow Flat No.4, Ii Floor 3, Scindia House Delhi 110 001 Tan/Pan:Aaecm1420B (Appellant) (Respondent) Appellant By: Shri Shalendera Kishore Singh, Adv. Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Shalendera Kishore Singh, AdvFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 144Section 68

BECAUSE, even under the pre-existing law, the ITA under section 144 mandated an opportunity of being heard by issuance of notice under section 144(1) of the ITA calling ITA No.228/LKW/2025 Page 7 of 13 upon the Assessee as to why best judgment assessment should not be made

Venkatesh Kammari, Chevella vs. ITO., Ward-1, Vikarabad

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

ITA 465/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA K P BinduFor Respondent: Shri Waseem UR Rehman, Sr. AR
Section 142(1)Section 144Section 144(1)Section 147Section 148Section 148A

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Suryadevara Chalamaiah, Ntr vs. Joint Commissioner Income Tax, Vijayawada

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

ITA 21/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./I.T.A.No.17, 18, 19, 20 & 21/Viz/2025 (निर्गारण वर्ा/ Assessment Year: 2013-14 To 2017-18) Surya Devara Chalamaiah, V. Joint Commissioner Of Income Tax, Nandigama. Vijayawada. Pan: Aixps8483J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 142(1)Section 144Section 144(1)Section 147Section 148Section 249Section 69

completed the assessment to the best of his judgment based on the material available before him as per the provisions of section 144(1) of the Act. While making the assessment, the Ld. AO observed that even though the assessee was asked to explain the nature and the source ... appeal in- limine. The Ld. AO has also passed the order to the best of his judgment by invoking the provisions of section 144(1) of the Act. Therefore, considering the facts and circumstances of the case and the reasons advanced by the Ld. AR as to why the assessee

Suryadevara Chalamaiah, Ntr vs. Joint Commissioner Income Tax, Vijayawada

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

ITA 20/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./I.T.A.No.17, 18, 19, 20 & 21/Viz/2025 (निर्गारण वर्ा/ Assessment Year: 2013-14 To 2017-18) Surya Devara Chalamaiah, V. Joint Commissioner Of Income Tax, Nandigama. Vijayawada. Pan: Aixps8483J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 142(1)Section 144Section 144(1)Section 147Section 148Section 249Section 69

completed the assessment to the best of his judgment based on the material available before him as per the provisions of section 144(1) of the Act. While making the assessment, the Ld. AO observed that even though the assessee was asked to explain the nature and the source ... appeal in- limine. The Ld. AO has also passed the order to the best of his judgment by invoking the provisions of section 144(1) of the Act. Therefore, considering the facts and circumstances of the case and the reasons advanced by the Ld. AR as to why the assessee

Suryadevara Chalamaiah, Ntr vs. Joint Commissioner Income Tax, Vijayawada

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

ITA 19/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./I.T.A.No.17, 18, 19, 20 & 21/Viz/2025 (निर्गारण वर्ा/ Assessment Year: 2013-14 To 2017-18) Surya Devara Chalamaiah, V. Joint Commissioner Of Income Tax, Nandigama. Vijayawada. Pan: Aixps8483J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 142(1)Section 144Section 144(1)Section 147Section 148Section 249Section 69

completed the assessment to the best of his judgment based on the material available before him as per the provisions of section 144(1) of the Act. While making the assessment, the Ld. AO observed that even though the assessee was asked to explain the nature and the source ... appeal in- limine. The Ld. AO has also passed the order to the best of his judgment by invoking the provisions of section 144(1) of the Act. Therefore, considering the facts and circumstances of the case and the reasons advanced by the Ld. AR as to why the assessee

Suryadevara Chalamaiah, Ntr vs. Joint Commissioner Inincome Tax, Vijayawada

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

ITA 18/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2014-15
Section 115BSection 142(1)Section 144Section 144(1)Section 147Section 148Section 249Section 69

completed the assessment to the best of his judgment based on the material available before him as per the provisions of section 144(1) of the Act. While making the assessment, the Ld. AO observed that even though the assessee was asked to explain the nature and the source ... appeal in- limine. The Ld. AO has also passed the order to the best of his judgment by invoking the provisions of section 144(1) of the Act. Therefore, considering the facts and circumstances of the case and the reasons advanced by the Ld. AR as to why the assessee