EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 144
Income-tax Act · Case Law

Section 144 Income Tax Case Law — Best Judgment Assessment

Browse 1,269 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.

Got a Section 144 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 144 (showing 300 of 1,269)

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
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
> v. Income Tax Officer, Ward 34( 5), Delhi
High Court · 2025 · Allowed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
> v. Income Tax Officer & Anr
High Court · 2025 · Dismissed
Revenue
Wp/16069/2024 Of Sudha Shivarame Gowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S Nph Cooking Gallery v. Partnership Act
High Court · 2025 · Allowed
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Wp v. Income Tax Officer
High Court · 2025 · Other
M/S Deluxe Enterprises Income Tax Officer v. Cwp
High Court · 2025 · Other
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
–Income Tax 15 v. Shri Harish Bhasin
High Court · 2024 · Allowed
Revenue
Old v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
+ W.p.(C) v. Pr.commissioner Of Income Tax-7 & Anr
High Court · 2024 · Other
Sirajuddin Mujibur Rahman v. The Income Tax Officer
High Court · 2024 · Other
T.c.a v. The Income Tax Officer,Ward – Iii (1),Trichy
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/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
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
Rajesh v. Income Tax Officer
High Court · 2024 · Other
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
Nc: 2024:Khc:33550Wp v. Nc: 2024:Khc:33550Wp
High Court · 2024 · Allowed
New v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
Wp/19687/2024 Of Ram Mohan Miryala v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Wp/18126/2024 Of Smt Hema Jayashekar 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
La No: 1 Af 2A24 v. Prasad
High Court · 2024 · Allowed
> v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
+ Ita 243/2023 & Cm Appl v. Subash Dabas & Anr
High Court · 2024 · Dismissed
Assessee
> v. Shiv Kumar Nayyar
High Court · 2024 · Dismissed
Suresh Patel v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
La No: 1 Of 2024 v. A. Siva Kartikeya
High Court · 2024 · Allowed
Mr. Ajay v. Dated : 12[Th] April 2024
High Court · 2024 · Other
Rakesh Beniyal v. The Income Tax Officer (Assessment
High Court · 2024 · Dismissed
Revenue
Wp v. Office Of The Income Tax Officer
High Court · 2024 · 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 1,269 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 1,269 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan