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“Section 144(1)(a)”

Section References (mined)Section 144Section 144(1)(a)11 judgments

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

Leading authorities on Section 144(1)(a)

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)(a)

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

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

Haneda Trading and Construction Sdn Bhn, West Malaysia vs. DCIT, International Taxation, Circle-1(2), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 2073/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1072 & 2073/Chny/2024 िनधा"रण वष"/Assessment Year:2014-15 Haneda Trading & The Deputy Commissioner Construction Sdn Bhd, Vs. Of Income Tax, Suite 10-01 Subang Square, Circle 1(2), Corporate Tower, Chennai. 47500, Jalan Ss, 15/4G, Subang Jaya Selangor, West Malaysia Pan: Aagch 2363G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 144(1)(a)Section 144CSection 144C(13)Section 148Section 154Section 250Section 56(2)(vii)

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज

Haneda Trading and Construction Sdn Bhd, West Malaysia vs. DCIT, International Taxation, Circle-1(2), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 1072/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1072 & 2073/Chny/2024 िनधा"रण वष"/Assessment Year:2014-15 Haneda Trading & The Deputy Commissioner Construction Sdn Bhd, Vs. Of Income Tax, Suite 10-01 Subang Square, Circle 1(2), Corporate Tower, Chennai. 47500, Jalan Ss, 15/4G, Subang Jaya Selangor, West Malaysia Pan: Aagch 2363G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 144(1)(a)Section 144CSection 144C(13)Section 148Section 154Section 250Section 56(2)(vii)

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज

Puneet Singhvi, Kota vs. ITO, Ward-2(1), Kota

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

ITA 1294/JPR/2024[2013-14]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-14

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

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 144Section 147Section 148Section 2(47)Section 234ASection 48Section 50C

1 SHRI PUNEET SINGHVI VS ITO, WARD 2(1), KOTA आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX

Mohammed Sabir Babubhai Shaikh, Ahmedabad vs. ITO Ward 6(1), Jaipur

ITA 687/JPR/2023[2009-10]Status: DisposedITAT Jaipur05 Jun 2024AY 2009-10
For Appellant: Shri Rohan SoganiFor Respondent: Smt. Monisha Chaudhary, Addl. CIT (V. C)
Section 147Section 148

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

M/S. Atul Projects India P Ltd, Mumbai vs. DCIT- 9(1)(2) (Now Juridiction With Dc CC 2(4)), Mumbai

ITA 1940/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Sept 2023AY 2014-15

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make ... only basis on which respondent no.l seeks to exercise power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. In view of the irrefutable fact that Section 144(1)(a) of the Act cannot apply since petitioner has filed a return

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1880/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make ... only basis on which respondent no.l seeks to exercise power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. In view of the irrefutable fact that Section 144(1)(a) of the Act cannot apply since petitioner has filed a return

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1879/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2023AY 2017-18

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make ... only basis on which respondent no.l seeks to exercise power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. In view of the irrefutable fact that Section 144(1)(a) of the Act cannot apply since petitioner has filed a return

M/S. Atul Projects India Pvt Ltd., Mimbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1877/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Sept 2023AY 2016-17

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make ... only basis on which respondent no.l seeks to exercise power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. In view of the irrefutable fact that Section 144(1)(a) of the Act cannot apply since petitioner has filed a return

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1876/MUM/2023[2015-16]Status: DisposedITAT Mumbai27 Sept 2023AY 2015-16

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make ... only basis on which respondent no.l seeks to exercise power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. In view of the irrefutable fact that Section 144(1)(a) of the Act cannot apply since petitioner has filed a return