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Case Law › Section 144
Income-tax Act · Case Law

Section 144 Income Tax Case Law — Best Judgment Assessment

Browse 899 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 144 (Best Judgment Assessment) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 144 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 144 (showing 300 of 899)

M/S. Seshasayee Steels P. Ltd v. Assistant Commissioner Of Income Tax, Company Circle Vi(2), Chennai
Supreme Court · 2019 · [2019] 15 S.C.R. 196 · Dismissed
Revenue
Genpact India Private Limited v. Deputy Commissioner Of Income Tax & Anr
Supreme Court · 2019 · [2019] 17 S.C.R. 139 · Dismissed
Revenue
Commissioner Of Income Tax, Gujarat Central v. Saurasthra Cement & Chem. Industries Ltd
Supreme Court · 2016 · [2016] 4 S.C.R. 867 · Other
—
Assistant Commissioner Of Income Tax And Anr v. M/S. Hotel Blue Moon
Supreme Court · 2010 · [2010] 2 S.C.R. 282 · Dismissed
Assessee
M/S. K. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
Eastern Chemical And Minerals v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 948 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Kuldeep Industrial Corporation v. Income Tax Officer And Ors
Supreme Court · 1996 · [1996] SUPP. 9 S.C.R. 782 · Dismissed
Revenue
Modi Industries Ltd., Modinagar Etc. Etc v. Commissioner Of Income Tax, Delhi And Anr. Etc. Etc
Supreme Court · 1995 · [1995] SUPP. 3 S.C.R. 642 · Allowed
Assessee
Kalimuthu Ramar v. Income Tax Officer
High Court · 2025 · Other
—
Income Tax Department, Ministry Of Finance, New Delhi v. Verification Unit
High Court · 2025 · Other
—
Kannan Anandhababu v. The Income Tax Officer,Ward 1(2), Tirupur
High Court · 2025 · Other
—
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Mr. Bijay Panda, Advocate v. The Commissioner Of Income Tax, Bhubaneswar And Others
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Goodview Marketing Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Mr. Sunil Mishra, Advocate v. Principal Commissioner Of Income …. Opposite Parties Tax, Odisha And Others
High Court · 2025 · Other
—
Rafeeq Enterprises,Rep. By Its v. The Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Kamalakkannan Jayaraman v. Assessment Unit,Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Other
—
Vandana Kumari @ Bandana Kumari v. Principal Commissioner Of Income Tax-1, Patna
High Court · 2025 · Allowed
Assessee
Marimuthu v. The Income Tax Officer / Assessing Officer, Ward
High Court · 2025 · Other
—
Siva Prasad Vedula v. The Income Tax Officer Ward- 1(1), Bhilai (C.g
High Court · 2025 · Allowed
Assessee
Years v. Income Tax Officer Ward -2(1), Aaykar Bhawan, Vyapar Vihar, Bilaspur
High Court · 2025 · Allowed
Assessee
The Lalit Narayan Mithila University v. The Principal Chief Commissioner Of Income Tax, Patna, Bihar
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 5 Kolkata v. Debabrata Banerjee
High Court · 2025 · Allowed
Revenue
Ravishankar v. The Principal Commissioner Of Income Tax
High Court · 2025 · Other
—
C.vijayamanohari v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
The Pr. Commissioner Of Income Tax v. Prabodh Kumar Tiwari With
High Court · 2025 · Other
—
Wp/18145/2025 Of Mr. Suresh Kumar Channappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax Central 2 Kolkata v. Pearl Tracom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Godaddy.comllc v. Assistant Commissioner Ofincome Tax Circle 1(3)(1
High Court · 2025 · Other
—
M/S.sridhar v. The Government Of India,Ministry Of Finance, Income Tax Department
High Court · 2025 · Dismissed
Revenue
Ramesh Kumar Jain v. Commissioner Of Income Tax Raipur Aaykar Bhavan, Civil Lines, Raipur
High Court · 2025 · Allowed
Assessee
Bargur Kalichetty Madhaiyanno v. Assessment Unit,Income Tax Department, Ministry Of Finance New Delhi
High Court · 2025 · Other
—
Devaraj Ramasamy Naidu v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wpa/3723/2025 Of Manoj Kumar Bagree v. Income Tax Officer Ward-30(1) And Ors
High Court · 2025 · Allowed
Assessee
Anvari Khatun v. The Principal Commissioner Of Income Tax, Ranchi
High Court · 2025 · Other
—
Wp/13055/2025 Of Sadashivanagar Youth Association v. Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Ita/571/2017 Of M/S Himalaya Drug Company v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/15600/2025 Of M/S Ruchira Projects Private Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/15603/2025 Of M/S Ruchira Projects Private Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2025 · Partly Allowed
Partly
Wp/15599/2025 Of M/S Ruchira Projects Private Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2025 · Partly Allowed
Partly
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
Wp/26790/2024 Of Smt. Ragha Sudha Bommidi v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/10843/2023 Of Smt Neelappa Prema v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Income Tax Department, New Delhi v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Mahesh Sharma And Sons 401, B Block, Fafadih, Raipur v. The Income Tax Officer Ward - 3(1), Raipur Chhattisgarh
High Court · 2025 · Allowed
Assessee
Wp/11617/2025 Of Krishnarajapete Chandrashekara Shrikanth v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9482/2025 Of Ballupet Basavaraj Devkumar v. The Assessment Unit / Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/101738/2022 Of Shri. Ajit v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9443/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/16843/2024 Of Matada Channabasaiah Siddabasaiah v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
M.g.road, Nungambakkam, Chennai – 600 034 v. National Faceless Assessment Unit
High Court · 2025 · Other
—
Wp/23221/2024 Of Chamarajanagar Nagappashettiyar Raju v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/2368/2025 Of Mohammed Mustafa v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/16069/2024 Of Sudha Shivarame Gowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Sudalai v. The Chief Commissioner Of Income Tax, Cr Bldg
High Court · 2025 · Other
—
Wp/35481/2024 Of Kithannahalli Channigarangappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/4901/2025 Of Sri. Nataraju Nelamane Visweshragowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S Nph Cooking Gallery v. Partnership Act
High Court · 2025 · Allowed
—
Shakila Banu v. The Income Tax Officer,Ward 1(2), Tiruchirappalli
High Court · 2025 · Dismissed
Revenue
Wp/555/2025 Of Sri Muniyappa Rajanna v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
V.kuppusamy v. The Government Of India, Ministry Of Finance, Income Tax Department
High Court · 2025 · Other
—
Palaniappan Annamalai,10-A, Alexandria Road,Cantonment, Tiruchirapalli – v. The Assessment Unit,Income Tax Department,Ministry Of Finance,Delhi
High Court · 2025 · Other
—
Wp/7261/2025 Of Mr. Satyanarayana Krishnaiah Shetty v. Income Tax Officer Ward 7(2)(1)
High Court · 2025 · Allowed
Assessee
v. The Principal Commissioner Of Income Tax, Madurai
High Court · 2025 · Other
—
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Wp/337/2025 Of Sri Late P V Veeranna v. Income Tax Officer
High Court · 2025 · Other
—
Ontivillu Gopidoss Jothilakshmiw/O.o.b.gopidass v. The Income Tax Officer, Non Corporate Ward-2(3)
High Court · 2025 · Dismissed
Revenue
Bwci Pension Trustees Limited,P.o. Box v. The Commissioner Of Income Tax
High Court · 2025 · Other
—
Wp v. Income Tax Officer
High Court · 2025 · Other
—
Itta/527/2006 Of Smt. Shantha Vidyasagar Annam v. Income Tax Officer, Ward-4(2) Hyderabad
High Court · 2025 · Allowed
Assessee
And W.m.p(Md) Nos.10766 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
M/S Deluxe Enterprises Income Tax Officer v. Cwp
High Court · 2025 · Other
—
Mark Studio India Private Limited v. Income Tax Officer, Non-Corporate Ward 10(6)
High Court · 2024 · Dismissed
Revenue
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Suresh Kumar And Brothers v. Principal Chief Commissioner Of Income Tax Kolkata And Ors
High Court · 2024 · Other
—
Star Global Multi Ventures Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Old v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Rajni Goel Legal Heir Of Ashok Kumar Goel v. Income Tax Officer Ward 34(1) Delhi & Anr
High Court · 2024 · Other
—
K.1006 Singanallur Urban Co-Operative Credit Society Ltd v. In All W.ps
High Court · 2024 · Allowed
—
Nuray Chemicals Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Coimbatore – 641 012 v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gangavan Gangavarajan v. The Additional/Joint/Deputy/Assistant Commissioner
High Court · 2024 · Other
—
Sirajuddin Mujibur Rahman v. The Income Tax Officer
High Court · 2024 · Other
—
Mrs.sundari Boopathy v. The Income Tax Officer,Non-Corporate Ward 4(3) Che,R
High Court · 2024 · Dismissed
Revenue
Wp/201172/2024 Of Chandrashekar Hebbale v. Additional/Joint/Deputy Asst. Commissioner Of Income-Tax And Ors
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
Wp/8702/2022 Of Saisivaijyothi v. Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Rangaraju Rani v. The Income-Tax Officer Non-Corp Ward 10 (3) Che
High Court · 2024 · Other
—
T.c.a v. The Income Tax Officer,Ward – Iii (1),Trichy
High Court · 2024 · Allowed
Assessee
Wp/26364/2024 Of Ashok Suganchand Dhariwal v. Income Tax Department
High Court · 2024 · Other
—
Ita/366/2022 Of The Pr Commissioner Of Income Tax v. M/S Global Associates
High Court · 2024 · Other
—
Wp/104499/2022 Of Shree Vijayalaxmi Urban Coop Credit Society Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/104498/2022 Of Shree Vijayalaxmi Urban Coop Credit Society Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/101846/2022 Of Sanjay S Sarnaik -Huf v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Dinakaran Vijayalakshmi v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2024 · Other
—
Amman Sellappan Sivaraj2 v. The Assessment Unit,Income Tax Department,Ministry Of Finance, Delhi
High Court · 2024 · Other
—
The Commissioner Of Income Tax – International Taxation -2 v. Mavenir Uk Holdings
High Court · 2024 · Allowed
Revenue
Ita/263/2021 Of Pr. Commissioner Of Income Tax - 2 v. M/S. Star Electricals
High Court · 2024 · Other
—
Ita/262/2021 Of Pr. Commissioner Of Income Tax -2 v. M/S Star Electricals
High Court · 2024 · Other
—
Wp/25960/2024 Of Sri Bheemappa Gunadal v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/26093/2024 Of Smt Anantha Lakshmi v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/26224/2024 Of Venkat Reddy Karrolla v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25008/2024 Of Sri. Sadath Ali Khan v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25703/2024 Of Agiru Santhosh Kumar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25308/2024 Of Jain Vijaykumar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/106294/2023 Of Shri Shivlingeshwar Co Operative Credit Society v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/106293/2023 Of Shri Shivlingeshwar Co Operative Credit Society v. The Income Tax Officer Ward 1 And Tps Bagalkot
High Court · 2024 · Allowed
Assessee
Wp/106292/2023 Of Shri Shivlingeshwar Cooperative Credit Society v. The Income Tax Officer Ward 1 And Tps Bagalkot
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax Siliguri v. Rakesh Sarawgi
High Court · 2024 · Dismissed
Assessee
Wp/24957/2024 Of Smt Suguna v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Shri Dinesh Singh Chouhan, H v. The Income Tax Officer, Ward Jagdalpur
High Court · 2024 · Dismissed
Revenue
M/S Fresh Pet Private Limited v. Principal Commissioner
High Court · 2024 · Other
—
Rajesh v. Income Tax Officer
High Court · 2024 · Other
—
Pr Commissioner Of Income Tax Central 2 v. Ms Bhudeva Estates Pvt Ltd
High Court · 2024 · Dismissed
Assessee
M.kumarasamy v. The Income Tax Officer,Ward-11(1),Trichy
High Court · 2024 · Allowed
Assessee
P.nagarajan v. The Income Tax Officer (I/C),Ward -1(6),Salem
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
M/S Reshi Construction Company v. Commissioner Of Income Tax, Jammu
High Court · 2024 · Dismissed
Revenue
Arjun v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2024 · Allowed
Assessee
Shaily Juneja v. Assistant Commissioner Of Income Tax Circle 34 -1 And Anr
High Court · 2024 · Other
—
Nc: 2024:Khc:33550Wp v. Nc: 2024:Khc:33550Wp
High Court · 2024 · Allowed
—
S.santhakumari v. The Income Tax Officer,Ward 1(1),Erode
High Court · 2024 · Other
—
No.din Dated 26.12.2023 Passed By The Respondent v. Nc: 2024:Khc:33321
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Tirupati Buildings & Offices Pvt Ltd
High Court · 2024 · Dismissed
Assessee
R.kasi Viswanathanm/S.hotel Vaibhav v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Guindy-600 035
High Court · 2024 · Allowed
Assessee
New v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Principal Commissioner Of Income Tax Ward-2(2),Chennai - 600 034 v. Muthusamy Shanmugam
High Court · 2024 · Dismissed
Assessee
Income Tax Department, New Delhi v. Income Tax Officer
High Court · 2024 · Other
—
Wp/21792/2024 Of Sri. Ravi Kethavath v. The Income Tax Officer
High Court · 2024 · Other
—
Ita/526/2016 Of Pr. Commissioner Of Income Tax-Vi v. M/S Stanley Black And Decker
High Court · 2024 · Dismissed
Assessee
Ita/527/2022 Of Pr Commissioner Of Income Tax v. M/S Tata Power Solar Systems Limited
High Court · 2024 · Dismissed
Assessee
G.gopalakrishna Pillaiproprietor, Divya Export Enterprisesquilon-1 v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai
High Court · 2024 · Allowed
Assessee
Wpc/3039/2023 Of Md Yasin Construction Pvt Ltd v. Director General Of Income Tax (Investigation) Patna
High Court · 2024 · Dismissed
Revenue
Wp/19687/2024 Of Ram Mohan Miryala v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/16733/2024 Of Melagani Chickavenkatappa Neelakante Gowda v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/12490/2024 Of Naveen Kottgere Shivaprakash v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Prateek Soni L/H Of Rajendar Kumar Deceased v. National Faceless Assessment Centre
High Court · 2024 · Other
—
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Suruchi Foods Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wp/18126/2024 Of Smt Hema Jayashekar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/14434/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14723/2024 Of Sandeep Muniraj Reddy v. The Income Tax Officer
High Court · 2024 · Other
—
Ita/79/2022 Principal Commissioner Of Income Tax-1, Surat v. Divine Light Finance Ltd
High Court · 2024 · Allowed
Revenue
Wp/14654/2024 Of Rangaswamaiah Ravikumara v. Income Tax Officer
High Court · 2024 · Other
—
Television Ltd v. The Assessment Unit, Income Tax Dept. And Ors
High Court · 2024 · Other
—
Wp/12743/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14757/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14325/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Mat/161/2022 Of Dr Keya Mitra v. Income Tax Officer And Ors
High Court · 2024 · Allowed
Assessee
Wp/11892/2024 Of Lakshme Gowda Gopalakrishna v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/15068/2024 Of Vaidehi Ranganath v. Income Tax Officer
High Court · 2024 · Other
—
Mr. B. Panda, Advocate v. The Income Tax Officer, Keonjhar And Others
High Court · 2024 · Other
—
Vishal Jhajharia v. The Assessment Unit, Income Tax Department Faceless Assessment Centre & Ors
High Court · 2024 · Other
—
Regulated Market Committee, Attabira, Baragarh v. Order24.06.2024
High Court · 2024 · Allowed
—
Principal Commissioner Of Income Tax, Kol-3, Kolkata v. Sikaria Infraprojects Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
La No: 1 Af 2A24 v. Prasad
High Court · 2024 · Allowed
—
Wp/14933/2024 Of Prathamika Krushi Pattina Sahakara Sangha Niyamitha v. Income Tax Officer
High Court · 2024 · Other
—
Wp/13996/2024 Of Rudrakshipura Puttamadappa Sunil v. Income Tax Officer
High Court · 2024 · Other
—
Wp/13598/2024 Of Shivali Credit Co-Operative Society Limited v. Income Tax Officer
High Court · 2024 · Other
—
Wp/25728/2023 Of Smt. Sowmya. S v. Income Tax Officer
High Court · 2024 · Other
—
Wp/11585/2024 Of Sri Gulam Mustafa v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp(C)/19102/2024 Of Mr. Mohammedali Kurumbathoor v. The Joint Commissioner Of Income Tax (Appeals)
High Court · 2024 · Other
—
Wp/9334/2024 Of Shri. Puttaswamy Badregowda v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/12290/2024 Of Smt Manjula Mallashetty v. The Chief Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/14546/2024 Of Sri Muddanna Channakeshava v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/12618/2024 Of Venkatala Iyyappa Rajanna v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/5527/2021 Of Ravipati Vijay Tata v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax (Central)- 2 v. M/S Piron Education Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wa/678/2024 Of Chandran Sarath v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer
High Court · 2024 · Allowed
Assessee
Thirupathi Kumar Khemka v. The Chief Commissioner Of Income Tax-1Room
High Court · 2024 · Other
—
Pt Bukaka Teknik Utama v. Commissioner Of Income Tax (It), Delhi - 2
High Court · 2024 · Allowed
Assessee
Shobha Prasad v. Union Of India Through Principal Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Allowed
Assessee
Ernst And Young (Emeia) Services Limited v. Assistant Commissioner Of Income Tax, Circle Int. Taxation- 1(2)(2), New Delhi
High Court · 2024 · Other
—
Itat/10/2024 Ia No: Ga/1/2024 Somnath Commosales Private Limited v. Principal Commissioner Of Income Tax-3, Kolkata & Anr
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax(Central – 2), Kolkata v. Deep Holding Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Wp/5458/2024 Of Yogesh Kisan Madake v. Income Tax Officer Ward 13(1) Pune And Ors
High Court · 2024 · Other
—
Wp/11235/2024 Of M/S.shantiniketan Educational Society v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
End Of Picture Text -----<Br> v. Income Tax Officer, Ward 28(1) Delhi And Ors
High Court · 2024 · Allowed
Assessee
Suresh Patel v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/6090/2024 Of Smt. Sowbhagya Vijaykumar v. Assessment Unit/Income Tax Officer
High Court · 2024 · Allowed
Assessee
La No: 1 Of 2024 v. A. Siva Kartikeya
High Court · 2024 · Allowed
—
S.v.k.estates v. Assistant Commissioner Of Income Tax, Non-Corporate Circle 7(1)
High Court · 2024 · Other
—
Wp/1706/2023 Of Exxonmobil Company India Pvt. Ltd v. The Deputy Commissioner Of Income-Tax-6-1-I
High Court · 2024 · Other
—
Usha Vasudevan v. Income Tax Officer,Non Corp Ward 12(1) Che,Income Tax Office-Bsnl Tower
High Court · 2024 · Dismissed
Revenue
Wp/9442/2024 Of Primary Agriculture Co-Operative Society Limited Bejjanki v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Vidya Shankar Jaiswal Bhagat Singh, Ward v. The Income Tax Officer, Ward-2, Ambikapur, C.g
High Court · 2024 · Dismissed
Revenue
Mr. Ajay v. Dated : 12[Th] April 2024
High Court · 2024 · Other
—
Wp(C)/42345/2023 Of Diana Peter Alias Diana Gomez v. Commissioner Of Income Tax (Appeals)
High Court · 2024 · Other
—
Shilpa Agrwal v. Assessment Unit, Income Tax Department & Ors
High Court · 2024 · Other
—
Https://Www.mhc.tn.gov.in/Judis v. The Assistant Commissioner Of Income Tax) Rendered On 18.02.2021
High Court · 2024 · Dismissed
Revenue
Wa/3540/2023 Of B And G Infrastructure Company Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp(C)/14760/2024 Of Saji K.alias v. The Commissioner Of Income Tax (Appeals)
High Court · 2024 · Other
—
Wp/65/2015 Of The Commissioner Of Income Tax,Central -Ii v. Income Tax Settlement Commission And Anr
High Court · 2024 · Dismissed
—
Wp v. Office Of The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Rakesh Beniyal v. The Income Tax Officer (Assessment
High Court · 2024 · Dismissed
Revenue
Wp/7854/2024 Of Sri Rajarajeswara Modern Rice Mill v. Office Of The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/7841/2024 Of Rajeswari Lingampally v. Office Of The Assistant Commissioner Of Income Tax Circle-1
High Court · 2024 · Allowed
Assessee
Wp(C)/40/2024 Of Sri Sujit Kumar Deb And Anr v. Income Tax Officer And Ors
High Court · 2024 · Allowed
Assessee
Wp/7767/2024 Of Ramdugu Surekha v. Office Of The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Mufg Bank Ltd v. Commissioner Of Income Tax 2 & Anr
High Court · 2024 · Allowed
Assessee
Wp(C)/24826/2021 Of Kishore Thanaji Hasbe v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp(C)/8758/2024 Of Chandran Sarath v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/101209/2024 Of M/S. Ashok Logistics Systems v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Gopal Das v. Principal Commissioner Of Income Tax-5, Asansol & Ors
High Court · 2024 · Dismissed
Revenue
Wp(C)/10278/2023 Of Shaji Kumar v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp(C)/32897/2022 Of Lulu Bahauddin v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp(C)/10023/2024 Of M/S. Alka Ventures Private Limited v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income Tax Officer
High Court · 2024 · Other
—
Wp/22636/2023 Of Smt Gayathri Bai Mannaji Rao v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/6368/2024 Of Lakshmi Satyasri Nekkanti v. Office Of The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Seemax Technologies Private Limited v. Income Tax Appellate Tribunal & Ors
High Court · 2024 · Other
—
Wp(C)/5448/2024 Of Cherian Koshy v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2024 · Other
—
Wp/5629/2024 Of Primary Agricultural Coop Credit Society Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wp/5358/2024 Of Primary Agriculture Co-Operative Society Limited Nancherla v. Office Of The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/5159/2024 Of Rama Trading Company v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
K.a.meharaj v. The Income Tax Officer,Non-Corp Ward 3(1) Che
High Court · 2024 · Allowed
Assessee
Wp(C)/7474/2024 Of Asamannoor Service Co-Operative Bank Ltd v. The Income Tax Officer Ward-2
High Court · 2024 · Dismissed
Revenue
Wp/4926/2024 Of Daram Veernath v. Office Of The Income Tax Officer Ward-2
High Court · 2024 · Allowed
Assessee
Wp/4867/2024 Of Rama Trading Company v. Office Of The Assistant Commissioner Of Income Tax Circle 1
High Court · 2024 · Allowed
Assessee
Wp(C)/7064/2024 Of Haridas v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp(C)/7135/2024 Of Suresh Puthan Veettil v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/4346/2024 Of The Primary Agriculture Co- Operative Society Ltd v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/4347/2024 Of Vijay Kumar Mankala v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Kaajal Real Estate And Consultants Private Limited v. Principal Commissioner Of Income Tax 4 New Delhi & Anr
High Court · 2024 · Other
—
Sujata Devi v. Income Tax Officer, Ward 2(1) Dhanbad
High Court · 2024 · Allowed
Assessee
Wp/3791/2024 Of Primary Agriculture Co- Operative Society Limited v. Office Of The Income Tax Officer Ward- 2
High Court · 2024 · Allowed
Assessee
Wp/3669/2024 Of Rajaiah Tarigoppula v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/3282/2024 Of Sree Vani Sanku v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/3120/2024 Of Sree Vani Sanku v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wa/168/2024 Of Sayed Muhammed M v. The Commissioner Of Income Tax (Appeals)
High Court · 2024 · Dismissed
Revenue
By This Court By Order Dated 06.02.2024 v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/21284/2023 Of Pragathi Sanjieth Shetty v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/709/2024 Of Sangeetha Prasanna v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/16365/2023 Of Sri Chowdeshwari Credit Co Op Society v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/2152/2024 Of Mallaiah Vanaparthy v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
Louis Dreyfus Company India Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1), Delhi & Ors
High Court · 2024 · Other
—
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
—
Wp/21119/2023 Of B Jagadeesh v. Income Tax Officer
High Court · 2024 · Other
—
Wp/15023/2023 Of Jeevraj Patel v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/2013/2024 Of Gaddam Rama Rao v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Ganesh v. Assessment Unit,National Faceless Assessment Centre,Income Tax Department,Delhi
High Court · 2024 · Other
—
Wp/1661/2024 Of Mohammed Abdul Moid v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/1999/2024 Of Shri. Narayanappa Gangadhar v. Income Tax Officer
High Court · 2024 · Other
—
Wp/26051/2023 Of Sri Yuvaraj v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/25980/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/26574/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/8252/2023 Of Chikkamariappa Girish v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/26534/2023 Of Chokkadi Vyavasaya Seva Sahakari Bank v. Income Tax Officer, Ward1, Puttur
High Court · 2024 · Allowed
Assessee
Wp(C)/24847/2023 Of Muhammed Kallat v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp(C)/24777/2023 Of Muhammed Kallat v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Co.appl./22/2022 Of Official Liquidator v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/24076/2023 Of Smt Janaki Aenuga v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/26893/2023 Of Iravatha Soudharda Credit Co Operative Limited v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/23572/2023 Of Panjos Builders P Ltd v. The Income Tax Officer
High Court · 2024 · Other
—
Wp(C)/409/2024 Of Preetha Ajay v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp(C)/42292/2023 Of Diana Gomez v. Commissioner Of Income Tax (Appeals)
High Court · 2024 · Other
—
Wp(C)/19377/2022 Of Biju Paul v. The Additional/Joint/Deputy/Asst. Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
W.m.p.nos.21699 And v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/26161/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Partly Allowed
Partly
Wp(C)/37397/2023 Of Chalakkal Antony Jose Valloor v. The Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp/1109/2023 Of Adarsh Developers v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp7373.23Jud.odt v. Joshi, Jj.date : 13[Th] December, 2023
High Court · 2023 · Other
—
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
—
Wp/25206/2023 Of M/S. Elegant Properties v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
M/S Maa Bhagwati Shiksha Samiti v. Commissioner Of Income Tax And Two Others
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax (International Taxation)-2 v. Sh. Hotchand Techchand Punjabi
High Court · 2023 · Other
—
Wp(C)/29487/2022 Of Tdgsm Co-Operative Society Ltd No.r.1112 v. The Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
By Advs. Sri v. P. Narayanan Sri. Alan Priyadarshi Dev
High Court · 2023 · Allowed
—
Wp(C)/25369/2023 Of Mathai Moolechalil Varkey v. The Income Tax Officer, Ward-3, Kannur
High Court · 2023 · Dismissed
Revenue
Sri S v. Ravi Shankar, The Learned
High Court · 2023 · Allowed
—
Wp(C)/33718/2023 Of Thyagarajan Parameswaran v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp/14451/2023 Of Niranjan Kumar Jain v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
v. The Chief Commissioner Of Income Tax-1,Room
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Dart Infrabuild (P) Ltd
High Court · 2023 · Other
—
Manav Menon v. The Deputy Commissioner Of Income Tax,Non-Corporate Circle – 20(1)
High Court · 2023 · Allowed
Assessee
Mrs.pramila v. Assessment Unit Income Tax Departmentnew Delhi
High Court · 2023 · Other
—
Mrs. Bipasa Paulct v. Sbincome Tax Officer, Ward 49(1), Kolkata & Ors
High Court · 2023 · Other
—
Fujitsu India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2023 · Other
—
Wp/5068/2022 Of Narendra Pandurang Gandhi v. The Assistant Commissioner Of Income Tax National Faceless Centre And Anr
High Court · 2023 · Other
—
Mohanasundaram Saravanan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp/22874/2023 Of Smt. Lakshmi v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Manivannan Kumaragurubaran v. The Income Tax Officer
High Court · 2023 · Other
—
W.m.p.nos.890 And 891 Of 2023 v. The Assistant Commissioner Of Income Tax Corporate Circle 3(1) Chennai Room
High Court · 2023 · Allowed
Assessee
Priyanka Saraswat Dev Alias Raksha v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Wp/20881/2023 Of Sanjieth Sachidananda Shetty v. The Income Tax Officer
High Court · 2023 · Partly Allowed
Partly
Vimal Mahadeo Gidde v. Income Tax Officer, Ward 2(2), Kalyan & Ors
High Court · 2023 · Other
—
v. The Principal Commissioner Of Income Tax -1
High Court · 2023 · Other
—
W.m.p.nos.23717 And v. Income Tax Officercorporate Ward 3(3)
High Court · 2023 · Other
—
M/S. Gemini Film Circuit, Rep. By Its v. The Additional/Joint/Deputy/ Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee

Key issues litigated under Section 144

Section 144 case law — FAQs

What does Section 144 of the Income-tax Act deal with?
Section 144 relates to Best Judgment Assessment. This page collects 899 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 144.
How many case laws are available on Section 144?
EaseValue has indexed 899 income-tax judgments citing Section 144 — each with parties, citation, court, year, outcome and the full order text.
How can Section 144 judgments help my case?
They show how courts have decided Section 144 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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