Which cases are most cited on Section 144(1)?

Babu Varghese v. Bar Council of Kerala (3 SCC 422) — 14 citing judgments.

How many judgments are there on Section 144(1)?

BharatTax indexes 40 ITAT, High Court and Supreme Court judgments that turn on Section 144(1) of the Income Tax Act, 1961.

Section 144(1) of the Income Tax Act

Q: What is the leading case on Section 144(1) of the Income Tax Act?

Babu Varghese v. Bar Council of Kerala (3 SCC 422) is the decision most relied on for Section 144(1), cited in 14 judgments. If a specific procedure is mandated by law for performing an action, that procedure must be strictly followed, and deviation renders the action invalid. Non-compliance with mandatory procedures overrides considerations of procedural irregularity, deemed acceptance, or lack of prejudice.

Income-tax Act, 2025: s.271

Section 144(1) 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.

The decision most relied on for Section 144(1) is Babu Varghese v. Bar Council of Kerala (3 SCC 422), cited in 14 of the 40 judgments on BharatTax that turn on this section.

Leading authorities on Section 144(1)

Babu Varghese v. Bar Council of Kerala

3 SCC 422 · 1999 · Supreme Court

citing judgments

If a specific procedure is mandated by law for performing an action, that procedure must be strictly followed, and deviation renders the action invalid. Non-compliance with mandatory procedures overrides considerations of procedural irregularity, deemed acceptance, or lack of prejudice.

Judgments on Section 144(1)

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

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

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

Copuma Vinimay Pvt. Ltd., Kolkata vs. ITO, Ward-10(2), Kolkata

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

ITA 897/KOL/2023[2012-13]Status: DisposedITAT Kolkata31 Oct 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 144(1)Section 250

Anuj Saxena Entertainment Pvt. Ltd, Mumbai vs. ITO Ward 16(1) (1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1542/MUM/2021[2014-15]Status: HeardITAT Mumbai27 Oct 2023AY 2014-15

Bench: Shri. Prashant Maharishi, Prashant Maharishi & Shri Kavitha Rajagopal Kavitha Rajagopal

For Appellant: Shri Mani Jain, A.RFor Respondent: Shri A. Alankrutha, D.R

Section 133Section 143Section 144Section 68

M/S. Allworth Developers Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

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

ITA 748/KOL/2018[2012-13]Status: DisposedITAT Kolkata24 Mar 2023AY 2012-13

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 748/Kol/2018 Assessment Year: 2012-13 M/S. Allworth Developers Pvt. Ltd. Income Tax Officer, Ward-4(3), 14C, M.D. Road Vs Kolkata 4Th Floor Kolkata - 700007 [Pan : Aajca9920B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manoj Kataruka, A/R Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/03/2023 घोषणा क" तारीख /Date Of Pronouncement: 24/03/2023 आदेश/O R D E R Per Rajesh Kumar: This Is The Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 19, Kolkata (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 24/01/2018 For The Assessment Year 2012-13. 2. The Assessee Is A Company & Had Filed Its Return Of Income Electronically Declaring Total Income At Rs.315/-. The Company Had Issued Shares At A Premium During The Year. The Assessing Officer Selected The Case For Scrutiny & Issued Notices U/S 143(2) & 142(1) Of The Act Which Remained Unserved. Summons U/S 131 Of The Act Were Issued To The Director Of The Share Subscriber Companies For Personal Attendance. None Appeared. The Assessing Officer Drew Adverse Inference & Made An Addition U/S 68 Of The Act Of The Share Capital & Share Premium Received By The Assessee

For Appellant: Shri Manoj Kataruka, A/RFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 131Section 142(1)Section 143(2)Section 144(1)Section 250Section 68

M/S. Amritlaxmi Trexim Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

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

ITA 745/KOL/2018[2012-13]Status: DisposedITAT Kolkata24 Mar 2023AY 2012-13

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 745/Kol/2018 Assessment Year: 2012-13 M/S. Amritlaxmi Trexim Pvt. Ltd. Income Tax Officer, Ward-4(3), 14C, M.D. Road Vs Kolkata 4Th Floor Kolkata - 700007 [Pan : Aakca4129P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manoj Kataruka, A/R Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/03/2023 घोषणा क" तारीख /Date Of Pronouncement: 24/03/2023 आदेश/O R D E R Per Rajesh Kumar: This Is The Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 19, Kolkata (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 24/01/2018 For The Assessment Year 2012-13. 2. The Assessee Is A Company & Had Filed Its Return Of Income Electronically Declaring Total Income At Rs.390/-. The Company Had Issued Shares At A Premium During The Year. The Assessing Officer Selected The Case For Scrutiny & Issued Notices U/S 143(2) & 142(1) Of The Act Which Remained Unserved. Summons U/S 131 Of The Act Were Issued To The Director Of The Share Subscriber Companies For Personal Attendance. None Appeared. The Assessing Officer Drew Adverse Inference & Made An Addition U/S 68 Of The Act Of The Share Capital & Share Premium Received By The Assessee

For Appellant: Shri Manoj Kataruka, A/RFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 131Section 142(1)Section 143(2)Section 144(1)Section 250Section 68

Devbaksh Patidar, Bhopal vs. Income Tax Officer 2 (4), Bhopal

In the result, these appeals of assessee are allowed for statistical purposes

ITA 536/IND/2018[2007-08]Status: DisposedITAT Indore29 Jul 2022AY 2007-08

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2007-08 Shri Omprakash Patidar Ito-2(4), बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Cpxpp0831E Assessment Year: 2007-08 Shri Devbaksh Patidar Ito-2(4), बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Crzpp6677E Assessee By Shri Ashish Goyal, Ar Revenue By Shri P.K. Singhi, Sr. Dr Date Of Hearing 26.07.2022 Date Of Pronouncement 29.07.2022 आदेश / O R D E R

Section 143(3)Section 144(1)Section 147

Omprakash Patidar, Bhopal vs. Income Tax Officer 2 (4), Bhopal

In the result, these appeals of assessee are allowed for statistical purposes

ITA 534/IND/2018[2007-08]Status: DisposedITAT Indore29 Jul 2022AY 2007-08

Section 143(3)Section 144(1)Section 147

Avadh Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-4(3), Kolkata

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

ITA 2026/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Jun 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 142(1)Section 144(1)Section 254(1)

The Income Tax Officer -2(1), Raipur (Cg) vs. M/S M/S Avinash Select Builders 7 Developers Pvt Ltd, Raipur (Cg)

The appeal of the revenue is dismissed, with no order as to cost

ITA 346/BIL/2016[2012-13]Status: DisposedITAT Raipur09 Mar 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

For Appellant: Shri Amit M. JainFor Respondent: Shri Shravankumar Meena

Section 143(2)Section 144(1)Section 250Section 68

The the Income Tax Officer, Janjgir Champa vs. M/S M/S Agrata Retail Pvt Ltd, Janjgir-Champa (C.G.)

The appeal of the revenue is dismissed, with no order as to cost

ITA 268/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Feb 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

For Appellant: Shri R. B. DoshiFor Respondent: Shri G. N. Singh

Section 143(2)Section 144(1)Section 14ASection 250Section 68

Cerebral Education Pvt Ltd, Mumbai vs. ITO 14(1)(3), Mumbai

ITA 1277/MUM/2020[2010-11]Status: DisposedITAT Mumbai20 Sept 2021AY 2010-11

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1277/मुं/2020 ("न. व .2010-11) Cerebral Education Private Limited. B-1005, Station Plaza Building, Station Road, Bhandup (West), Mumbai 400 070 Pan: Aadcc-3036-A ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer 14(1)(3), Room No.458, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent [ अपीलाथ" "वारा/ Appellant By : None ""तवाद" "वारा/Respondent By : Ms. Smita Verma सुनवाई क" "त"थ/ Date Of Hearing : 09/09/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 20/09/2021

For Appellant: NoneFor Respondent: Ms. Smita Verma

Section 144(1)Section 68

M/S. A.G. Commotrade Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

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

ITA 250/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Dec 2018AY 2014-15

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 250/Kol/2018 Assessment Year : 2014-15 M/S A.G. Commotrade Pvt. Ltd. -Vs- Ito, Ward-4(3), Kolkata [Pan: Aalca 3304 P] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Sankar Halder, Addl. CIT Sr. DR

Section 144(1)