Section 144BA of the Income Tax Act

The decision most relied on for Section 144BA is CIT v. Ajax Products Ltd. (55 ITR 741), cited in 63 of the 64 judgments on BharatTax that turn on this section.

Leading authorities on Section 144BA

CIT v. Ajax Products Ltd.
55 ITR 741 · 1965 · Supreme Court
63
citing judgments

A taxing statute must be strictly construed: the subject is not to be taxed unless the charging provision clearly and explicitly imposes the obligation, without room for intendment or implication. There is no equity about a tax, and nothing is to be read into or implied within the language used.

CIT v. Copes Vulcan Inc.
167 ITR 884 · 1987 · High Court
9
citing judgments
Union of India (UOI) v. Azadi Bachao Andolan. Apart
2023 SCC OnLine SC 1372 · 2023 · Reported
6
citing judgments
Rao Raja Hanut Singh (2001) 252 ITR 0528 (Rajasthan) (iv) Ian Peter Morris v. ACIT
244 ITR 303 · 2000 · High Court
6
citing judgments
M/s. Confident Distributors Pvt. Ltd. v. Deputy Commissioner
2025 SCC OnLine ITAT 2436 · 2025 · Reported
3
citing judgments
Kehar Singh v. Deputy Commissioner of Income Tax, Circle-27
2025 SCC OnLine ITAT 3541 · 2025 · Reported
3
citing judgments

Judgments on Section 144BA

PROPERTY PLUS REALTORES,DELHI vs. PR CIT CENTRAL DELHI-2, DELHI

ITA 3407/DEL/2025[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 263

PROPERTY PLUS REALTORS,DELHI vs. PR, CIT CENTRAL DELHI 2, DELHI

In the result, appeal of the assessee is allowed

ITA 3406/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 132Section 143(2)Section 143(3)Section 145(3)Section 263

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

TRISHUL HOMES & INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both these appeals are allowed

ITA 502/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A Nos.501 & 502/Del/2025 िनधा"रणवष"/Assessment Years:2015-16 & 2017-18 बनाम Trishul Homes & Infrastructure Dcit, Private Limited, Vs. Central Circle-31, Delhi. 101-102, 3 Tolstoy Marg, Connaught Place, New Delhi. Pan No.Aaect5592R अपीलाथ" Appellant ""यथ"/Respondent

Section 144BSection 153ASection 153BSection 153DSection 250

ARUNA JAIN,UTTAR PRADESH vs. DCIT/ACIT, CENTRAL CIRCLE, GHAZIABAD

In the result, assessee’s appeal is allowed

ITA 6066/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Dec 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royassessment Year: 2017-18

Section 132Section 139(1)Section 143(3)Section 144BSection 153Section 153ASection 153DSection 250Section 68

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 251/JPR/2024[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19

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

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 250/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

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

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 248/JPR/2024[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15

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

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 247/JPR/2024[2013-14]Status: DisposedITAT Jaipur15 Oct 2025AY 2013-14

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

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

ITA 235/PAT/2024[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. LOVELY RANI CONSTRUCTION PRIVATE LTD , PATNA

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 295/PAT/2023[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME, PATNA

ITA 279/PAT/2023[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 275/PAT/2023[2017-18]Status: DisposedITAT Patna14 Oct 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

ITA 274/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

PAWAN KUMAR AGRAWAL, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 513/RPR/2025[2019-20]Status: HeardITAT Raipur22 Sept 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.513/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Acipa0094L

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 153D

ITO-28(3)(1), MUMBAI, MUMBAI vs. SATYA PRAKASH SINGH, MUMBAI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3844/MUM/2025[2012]Status: DisposedITAT Mumbai08 Aug 2025

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 143(3)Section 153Section 69C

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Section 144BA of the Income Tax Act — Case Laws | BharatTax