Section 144(1)(b) of the Income Tax Act

Income-tax Act, 2025: s.271

Section 144(1)(b) falls under section 144 of the Income-tax Act, 1961, which corresponds to section 271 (Best judgment assessment) of the Income-tax Act, 2025.

Read section 271 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

25 judgments on BharatTax turn on Section 144(1)(b).

Judgments on Section 144(1)(b)

Gautam Sehgal, New Delhi vs. DCIT, Central Circle-14, New Delhi

Accordingly we allow the quantum appeal and the penalty appeal being only consequential, too deserves to be allowed

ITA 2726/DEL/2026[2019-20]Status: DisposedITAT Delhi09 Sept 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153CSection 271D

Gautam Sehgal, New Delhi vs. DCIT, Central Circle-14, New Delhi

Accordingly we allow the quantum appeal and the penalty appeal being only consequential, too deserves to be allowed

ITA 2705/DEL/2026[2019-20]Status: DisposedITAT Delhi09 Sept 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153CSection 271D

Lokesh Mittal, Delhi vs. ITO Ward 1(5), Meerut

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

ITA 300/DEL/2026[2017-18]Status: DisposedITAT Delhi30 Apr 2026AY 2017-18

Bench: Sh. Raj Kumar Chauhan & Sh. Brajesh Kumar Singh

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 131Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144(1)(b)Section 250Section 250(2)(a)Section 271ASection 44A

M/S. Essem Communications (Hyd) Pvt Ltd, Hyderabad vs. ITO., Ward-17(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 236/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-

For Appellant: Advocate B. SuchiriFor Respondent: Shri Ashutosh Pradhan, Sr. AR

Zeliant Corp, Delhi vs. Income Tax Officer, Ward 36(1), Delhi

The appeal of the assessee is allowed in above

ITA 2201/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Feb 2026AY 2017-18

Bench: Shri M. Balaganesh

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

Hothi Samat Keshwala, Porbandar vs. Income Tax Office, Ward 2(4), 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

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

Bench: Shri Beena Pillai & Smt.Renu Jauhri

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Annavaran Kosuri- Sr. AR

Section 139Section 142(1)Section 144(1)(b)Section 250Section 272A(1)Section 272A(1)(d)Section 69A

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

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)

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

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)

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)

Late Vasantben Chandrakantbhai Raval L/H. Dushyantkumar C. Raval, Rajkot vs. The ITO Ward 2 (2) (6), Rajkot

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

ITA 203/RJT/2025[2017-18]Status: DisposedITAT Rajkot20 May 2025AY 2017-18

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.203/Rjt/2025 "नधा"रण वष"/Assessment Year : 2017-18 Dushyankumar C. Raval Income Tax Officer, Ward-2(2)(6), Legal Heir Of Late Vasantben बनाम/ Rajkot, Income Tax Office, New Chandrakantbhai Raval Vs Aayakar Bhawan, Vatiaka, Rajkot- 45 B Panchawati, Street No.1, 360 001 Rajkot-360 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqqpr 1046 E (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Hitesh Doriya, Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Sr-Dr

For Appellant: Shri Hitesh Doriya, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR

Section 144(1)(b)Section 250

Varsha Girishkumar Pipalava, Rajkot vs. Income Tax Officer, Rajkot

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

ITA 823/RJT/2024[2017-18]Status: DisposedITAT Rajkot07 May 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.823/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2017-18) Varsha Girishkumar Pipalava, Income Tax Officer, Ward- बनाम Shivam Street No.3, Chitrakut 1(1)(5), Rajkot Dham Akshar Marg, Rajkot-360 Vs. 001 Pan/Gir No.Cicpp 9452K "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 144(1)(b)Section 147Section 250Section 250(6)

Income Tax Officer, Barabanki vs. Sateesh Kumar, Barabanki

In the result, the appeal of the Revenue is dismissed

ITA 274/LKW/2024[2017-18]Status: DisposedITAT Lucknow25 Apr 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Income Tax Officer, Vs. Sateesh Kumar, Barabanki, U.P. H. No.9, Bhitariya, Ramsanehighat, H/O Baneekodar, Barabanki, U.P. Pan:Ctjpk3341N (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Cit (Dr) Date Of Hearing: 02.04.2025 Date Of Pronouncement: 25.04.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A) Dated 13.03.2004 Partly Allowing The Appeal Of The Assesseee Against The Assessment Made Under Section 143(3) Of The Income Tax Act, 1961 On 24.09.2019. The Grounds Of Appeal Preferred By The Revenue Are As Under:- “1. Because On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts While Deleting The Addition Of Rs. 77,96,530/- Under Section 69A Of The I.T Act 1961 By Suo-Moto Taking The Bank Deposits As Turnover & Estimating The Profit @ 8% Of Rs. 95,83,320/- Ignoring The Fact That The Assessee Has Not Furnished Complete Details Of Bank Deposits, The Same Is Added To The Total Income Of The Assessee As Unexplained Money U/S 69A Of The I.T. Act. 1961. 2. That The Order Of Cit (A), Being Erroneous In Law & In Facts Be Cancelled & The Order Of The Ao Be Restored. 3. Any Other Grounds Arose During The Proceedings Of Appeal.”

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl. CIT

Section 115Section 142(1)Section 143(3)Section 144(1)(b)Section 44ASection 69A

Nanda Filling Station, Sirhind vs. ITO, Ward, Sirhind

ITA 547/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh06 Feb 2025AY 2017-18

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing

For Appellant: Shri Manjit Singh Sarao, AdvocateFor Respondent: Shri Shakti Singh, JCIT, Sr.DR

Section 144(1)(b)Section 246ASection 250Section 253

ACIT, Mumbai vs. Mahendra Misrimalji Shah, Mumbai

In the result, the appeal of the revenue and cross objection filed by the assessee are dismissed

ITA 3992/MUM/2024[2011-2012]Status: DisposedITAT Mumbai22 Jan 2025AY 2011-2012

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailacit Vs. Mahendra Misrimalji 506, 5Th Floor, Piramal Shah, Room No. 28, 2Nd Chamber, Lalbaug, Floor, Lehari Building Mumbai- 400012 Khetwadi Lane, Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Bjdps7198J Appellant .. Respondent

For Appellant: Shri Bharat KumarFor Respondent: Shri Pravin Salunkhe Sr. DR

Section 133(6)Section 142(1)Section 148Section 250