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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)

Uma Shanker Sharma, Vrindavan, Mathura vs. ITO, Ward 2, ITO WD Two, Bharatpur

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

ITA 914/JPR/2024[2012-13]Status: DisposedITAT Jaipur20 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Board (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 142(1)Section 147Section 148Section 69Section 69A

avoiding compliance to notices issued u/s 142(1) of the IT Act, 1961 as well as show cause notice. As per provisions of section 144(1)(b) of the income tax Act, 1961 if the assessee fails to comply with all terms of notice issued u/s 142(1) the assessing ... income to the best of his judgment after taking into account all the relevant material gathered by him. In view of provisions of section 144(1)(b) of the IT Act and for the failure on part of the assessee to comply with all terms of notice issued

Jayashri Prakash Kacholiya, Namakkal vs. ITO, Ward-1, Tiruchengode

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

ITA 1537/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Aug 2024AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1537/Chny/2024 िनधा"रण वष" /Assessment Years: 2017-18

For Respondent: Shri G.Suresh, JCIT
Section 142(1)Section 143(2)Section 144Section 144(1)(b)Section 250Section 69A

income, therefore is confirmed. It is the duty of the assesse to file the return in such time as specified in the notice. Section 144(1)(b) prescribes invocation of ex-parte assessment proceedings u/s 144 in cases where an assesse does not files the return of income

Radha Mohan Education Charitable Trust, VI.Moyad, Tal.Prantij vs. The Income Tax Officer(Exemption), Palanpur

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

ITA 139/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 115BSection 139Section 142(1)Section 144(1)(b)Section 69A

responded any of the Statutory Notices and not filed the return of income, the Assessing Officer proceeded on the basis of Section 144(1)(b) of the Act. The Assessing Officer made addition of Rs.1,34,87,426/- as unexplained money under Section 69A of the Act. 4. Being aggrieved

Satyavathi Golkonda, Machilipatnam vs. Income Tax Officer, Ward-1, Machilipatnam

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

ITA 219/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Aug 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 219/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Satyavathi Golkonda, Vs. Income Tax Officer, Ward-1, Mig-102, Old Aphb Colony, Aayakar Bhavan, Paraspet, Machilipatnam, Krishna District, Machilipatnam, Andhra Pradesh – 521001. Andhra Pradesh-521001. Pan: Attpg1361J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/08/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 144Section 144(1)(b)Section 147Section 148Section 271(1)(c)Section 69

called for. Considering the assessee’s non-compliance to the notice issued U/s. 142(1), the Ld. AO invoked the provisions of section 144(1)(b) of the Act and proceeded to complete the assessment as best judgment assessment. During the assessment proceedings, the Ld. AO asked the assessee

Veena Sharma, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal filed by the assessee in ITA No

ITA 376/JPR/2024[2013-2014]Status: DisposedITAT Jaipur16 Jul 2024AY 2013-2014

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT (V.C)
Section 147Section 148Section 69C

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh jkBkSM+ deys'k

Veena Sharma, Jaipur vs. Income Tax Officer Ward 7(3), Jaipur

In the result, the appeal filed by the assessee in ITA No

ITA 375/JPR/2024[2011-2012]Status: DisposedITAT Jaipur16 Jul 2024AY 2011-2012

Bench: the Hon'ble Income-tax Appellate Tribunal for the following reason: 3

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT (V.C)
Section 147Section 148Section 69C

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh jkBkSM+ deys'k

Premila Mukeshbhai Shah, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

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

ITA 1049/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad01 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Has Arisen From The Appellate Order Dated 16Th October, 2023 Passed By 2

For Appellant: Shri Parin S. Shah, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 144Section 144(1)(b)Section 68Section 69A

assessee. But the assessee failed to comply with the aforesaid show cause notice also. The Assessing Officer invoked provisions of Section 144(1)(b) and framed best judgment assessment by making an addition of Rs. 10,84,100/- being cash deposited during demonetization period as unexplained

Navin Kumar Jain, Indore vs. ITO ACIT Dycit Faceless Assessment, Indore

In the result, both appeals of the assessee are allowed

ITA 469/IND/2023[2014-15]Status: DisposedITAT Indore29 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 148

vide the SOP of intent. However, no compliance has been made to these notices also by the assessee. 4. As per provisions of Section 144(1)(b) of Income Tax Act, 1961, if the assessee fails to comply with terms of a notice issued u/s 142(1), the Assessing Officer ... judgment and determine the sum payable by the assessee on the basis of such assessment. Relevant provisions are reproduced hereunder:- "Best Judgment assessment: Section 144(1): If any person- (b)) Fails to comply with all the terms of a notice issued under sub- section (1) of Section 142 (or fails

Navin Kumar Jain, Indore vs. Income Tax Officer Faceless Assessment Centre, Indore

In the result, both appeals of the assessee are allowed

ITA 468/IND/2023[2013-14]Status: DisposedITAT Indore29 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 148

vide the SOP of intent. However, no compliance has been made to these notices also by the assessee. 4. As per provisions of Section 144(1)(b) of Income Tax Act, 1961, if the assessee fails to comply with terms of a notice issued u/s 142(1), the Assessing Officer ... judgment and determine the sum payable by the assessee on the basis of such assessment. Relevant provisions are reproduced hereunder:- "Best Judgment assessment: Section 144(1): If any person- (b)) Fails to comply with all the terms of a notice issued under sub- section (1) of Section 142 (or fails

Tata International Ltd, Mumbai vs. DCIT RG 14(3)1), Mumbai

In the result, the ground no

ITA 1195/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 May 2024AY 2010-11

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.

For Appellant: Shri Nitesh Joshi a/w Ninad PatadeFor Respondent: Ms. Dhivya Ruth SR.DR
Section 143(3)Section 144C(5)Section 92CSection 92C(2)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S

M/S. Samudragarh Handloom Handicraft Artisans Welfare Association., Bardhaman vs. ITO, Ward-2(1), Bardhaman

The appeal of the assessee is allowed for statistical purposes

ITA 930/KOL/2023[2017-18]Status: DisposedITAT Kolkata14 May 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 930/Kol/2023 Assessment Year: 2017-2018 M/S. Samudragarh Handloom Handicraft Artisans Welfare Association,……………….Appellant Samudragarh Rail Bazar, Nasaratpur, Kalna, Bardhaman-713519, West Bengal [Pan:Aalts4856M] -Vs.- Income Tax Officer,…….…………………….…Respondent Ward-2(1), Bardhaman, Aayakar Bhawan & Annexe, Court Compound, Kachari Road, Burdwan-713101, West Bengal

Section 139(1)Section 142(1)Section 144(1)Section 69A

mentioned in the notice, i.e. 31.12.2017. The ld. Assessing Officer thereafter took the assessment proceeding according to his best judgment as contemplated in section 144(1) of the Income Tax Act. He reproduced a table exhibiting the amounts deposited in the Bank account of the assessee from

Venkatesh Bomma, Hyderabad vs. ITO., (Int Taxn)-1, Hyderabad

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

ITA 62/HYD/2024[A Y 2014-15]Status: DisposedITAT Hyderabad09 May 2024

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.62/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Sri Venkatesh Bomma Vs. Income Tax Officer Hyderabad (International Taxation)-1 Pan:Afhpb6561K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Rajeshwara Rao, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 08/05/2024 घोषणा की तारीख/Pronouncement: 09/05/2024 आदेश/Order

For Appellant: Shri P Rajeshwara Rao, CAFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 144(1)Section 147Section 148Section 50C

ITA No 62 of 2024 Venkatesh Bomma आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL

Associated Teckno Plastic Pvt. Ltd., New Delhi vs. ITO Ward - 3(3), New Delhi

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

ITA 179/DEL/2020[2010-11]Status: DisposedITAT Delhi03 May 2024AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148

Assessing Officer is left with no option but to complete the assessment to the best of the judgment as per provisions of section 144(1) of the Income-tax Act, 1961 and pass the order u/s 144 on 14.11.2017. 8. This indicates that the assessee has deliberately avoided furnishing

Sh. Ramnarayan Meena, Tonk vs. ITO, Ward-Tonk, Tonk

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

ITA 259/JPR/2024[2017-18]Status: DisposedITAT Jaipur01 May 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 139Section 142(1)Section 144Section 144(1)(b)Section 144BSection 147Section 148Section 151Section 69

opportunity to file his explanation on or before 28.02.2022, but no reply has been received from the assessee. As per provisions of Section 144(1)(b) of Income Tax Act, 1961, if the assessee fails to comply with terms of a notice issued u/s 142(1), the Assessing Officer

Mubarak, Coimbatore vs. ITO, Non Corporate Ward-2(3), Coimbatore

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

ITA 227/CHNY/2024[2017-18]Status: DisposedITAT Chennai17 Apr 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.227/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Mubarak, Vs. The Income Tax Officer, 1/17, Sri Devi Nagar, Non Corporate Ward 2(3) 1St Street, P.N.T. Colony Road, Coimbatore. Kavundampalayam, Coimbatore 641 030. [Pan: Amfpm 9823J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Girish Kumar, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Sajit Kumar, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 17.04.2024 घोषणा क" तार"ख /Date Of Pronouncement : 17.04.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri. S. Girish Kumar, AdvocateFor Respondent: Shri. P. Sajit Kumar, IRS, JCIT
Section 115BSection 144Section 69A

आयकर अपीलीय अिधकरण ‘सी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनोज कुमार

Arvind Kumar Nehra, Jaipur vs. ITO Ward 7(1), Jaipur

ITA 32/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Apr 2024AY 2017-18
For Appellant: Shri S.L. Jain,AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 115BSection 143Section 144Section 234A

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री संदीप गोसाई, न्यायिक

M/S Manmohak Infrastrucdture Pvt. Ltd., Kolkata vs. ITO, Ward-10(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1384/KOL/2023[2012-13]Status: DisposedITAT Kolkata02 Apr 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 144(1)Section 68

issued and served upon the assessee. The assessee did not respond to those notices. The ld. Assessing Officer passed the assessment order under section 144(1) of the Income Tax Act, i.e. according to his best judgment. He observed that on verification of Income Tax Data Base, it revealed that ... only raised a plea that proper opportunity of hearing was not granted by the ld. Assessing Officer as contemplated in proviso to section 144(1) of the Income Tax Act. The assessee has not pleaded its case on merit. It has not pleaded the details of applicants, their source

Defsys Solutions Pvt. Ltd., New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 758/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Mar 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 115BSection 139(1)Section 144CSection 153ASection 156Section 270ASection 271ASection 274Section 36(1)(va)Section 37(1)

Officer/TPO to undertake fresh exercise of determining the arm’s length price, failure to pass draft assessment order would violate the provisions of section 144(1) of the Act. This is not a curable defect in terms of section 292 B of the Act.” 34. Considering the facts

Motabhai Alibhai and Sons, Viramgam, Ahmedabad vs. ITO, 3(1)(1), Ahmedabad

The appeal of the assesse is allowed for statistical purposes, as we set aside the orders of the AO as well as ld

ITA 808/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2017-18 Motabhai Alibhai & Sons, Ito, 3(1)(1), Ahmedabad, Lokhand Bazar, Viramgam, V. Ahmedabad, Gujarat Ahmedabad-382150, Gujarat Pan:Aaefm1116D (Appellant) (Respondent) Assessee By: Sh. Prakash D. Shah, Ar & Sh. Samit L Jain & Sh. Saiyam, Ars Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 25.01.2024 Date Of Pronouncement: 25.01.2024 (Signed By The Jm On 20.03.2024)

For Appellant: Sh. Prakash D. Shah, AR & Sh. Samit L Jain, &For Respondent: Sh. Chetram Meena, Sr. DR
Section 115BSection 133(6)Section 139Section 142(1)Section 142(1)(i)Section 144Section 144(1)(b)Section 148Section 69A

filing return of income in response to notice issued u/s 142(1) by the AO , the Revenue keeping in view provisions of Section 144(1)(b) of the 1961 Act, selected the case of the assesse for framing scrutiny assessment . 2.4 The AO during the course of assessment proceedings issued

Aim Credit Capital Pvt Ltd, Paschim Midnapore vs. ITO, Ward-4(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 105/KOL/2021[2012-13]Status: DisposedITAT Kolkata08 Mar 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13 Aim Credit Capital Pvt. Ltd. Income Tax Officer, Ward- Room No. 3, Purnima Complex 4(3), Kolkata. Vill-Maheshwaripur, Ps Salboni, Vs. P.O. Syedpur, Paschim Midnapore, West Bengal-721147. (Pan: Aacca2464R) (Appellant) (Respondent)

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Bonnine Debarma, JCIT
Section 144Section 144(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT