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)

Kkb Trading Company Pvt Ltd, Mumbai vs. Income Tax Officer, WD-3(2)(3), Mumbai

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

ITA 2174/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Aug 2024AY 2017-18

Bench: Shri Amit Shukla & Shri Gagan Goyal

Section 115Section 115BSection 139Section 142(1)Section 144(1)Section 144(1)(b)Section 250Section 69A

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

Ficus Mercantile Limited, Delhi vs. Income Tax Officer, Delhi

The appeal is allowed for statistical purposes with consequences to follow as per directions above

ITA 1131/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Jun 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Anubhav Sharmaassessment Year: 2017-18 Ficus Mercantile Limited, Vs. Ito, Ward 9(2), B-89 Ground Floor, New Delhi. Malviya Nagar, New Delhi-1100 17 Pan : Aafcs4215B (Appellant) (Respondent)

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

Kunderu Primary Agricultural Co-Operative Credit Society Ltd, Kunderu vs. Income Tax Officer, Ward-2(4), Vijayawada

In the result, appeal of the assessee is allowed

ITA 219/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam29 Dec 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.219/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) The Kunderu Primary Agricultural Co- Vs. Income Tax Officer Operative Credit Society Ltd. Ward-2(4) D.No.3068, Kunderu, Vijayawada Kankipadu Mandal Krishna Dist [Pan : Aabat0643G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Ms.Aparna Villuri, DR
Section 139(1)Section 142(1)Section 143(3)Section 144(1)(b)Section 80ASection 80PSection 80P(2)

The ITO, Ward-5(1), Ahmedabad vs. M/S. Navil Laboratories Pvt.Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 292/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad04 Feb 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 292/Ahd/2011 ("नधा"रण वष"/Assessment Year : 2007-08) The Ito M/S Navil Laboratories बनाम/ Ward-5(1) Pvt.Ltd. Vs. Ahmedabad 10/12, Gidc Phase-I, Vatva Ahmedabad-382 445 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacn 6592 M (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Vinod Tanwani, Sr.Dr ""यथ" क" ओर से/Respondent By: Shri M.K. Patel, Ar

For Appellant: Shri Vinod Tanwani, Sr.DRFor Respondent: Shri M.K. Patel, AR
Section 251Section 40