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“Section 144(1)(c)”

Section References (mined)Section 144Section 144(1)(c)3 judgments

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

judgment assessment to be made under clause 1(b) (which is not relevant for the present case) and under clause 1(c) thereof. Section 144 (1)(c) provided that a best judgment assessment can be made by the assessing officer if the assessee having made a return, failed to comply ... been issued by the assessment officer, the circular of the C.B.D.T. had no application and the best judgment assessment can be made invoking section 144(1)(c) of the Act. We do not agree with this submission. 11. No doubt Section 144(1)(c) provides for a situation where

MICRO PLANTAE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-5(2), MUMBAI

In the result, the appeal of assessee is dismissed

ITA 5112/MUM/2024[2005-06]Status: DisposedITAT Mumbai23 Jul 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Micro Plantae Ltd. Acit – 5(2), 4, Unity House, 2Nd Floor, Vs Aayakar Bhawan, 8, M.P. Marg, Opera House, M.K.Road, Mumbai-400020 Mumbai – 400004. [Pan No. Aaacm3686P] Appellant / Assessee Respondent / Revenue

Section 144Section 144(1)(c)Section 250Section 254(1)Section 40Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT

MAHMAD ATIK FARUKMIYA SHEIKH,VALSAD vs. INCOME TAX OFFICER- WARD (5), VALSAD

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

ITA 819/SRT/2024[2017-18]Status: DisposedITAT Surat17 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.819/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Mahmad Atik Farukmiya Sheikh, Vs. The Ito, Masjid Faliya Dehali, Dhagadmal, Ward – 5, Valsad - 396126 Valsad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Duaps5433Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/02/2025 Date Of Pronouncement 17/04/2025

Section 115BSection 253(3)Section 69A

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Section 144(1)(c) — 3 judgments | BharatTax | BharatTax