Best Judgement Assessment – Section 144

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
116898	Taxpundit	326Taxpundit100	SHIV ENTERPRISE	THE DEUTY COMMISSIONER OF INCOME TAX	Rajkot	ITAT		Rajkot	Dr. Dinesh Mohan Sinha, Judicial Member and Dr. Arjun Lal Saini, Accountant Member	ITA 616/RJT/2024	27/02/2026	147 143(3) 132 133A 148 151 144	2020-21	Partly Allowed	1
116897	Taxpundit	326Taxpundit99	SHIV ENTERPRISE	THE DEPUTY COMMISSIONER OF INCOME TAX	Rajkot	ITAT		Rajkot	Dr. Dinesh Mohan Sinha, Judicial Member and Dr. Arjun Lal Saini, Accountant Member	ITA 613/RJT/2024 & ITA 614/RJT/2024 & ITA 615/RJT/2024	27/02/2026	147 143(3) 132 133A 148 151 144	2017-18	Partly Allowed	1
115812	Taxpundit	1225Taxpundit176	LIKHA SAAYA	INCOME TAX OFFICER	Guwahati Tribunal	ITAT		Guwahati	SHRIAND RAJESH KUMAR & MANMOHAN DAS	ITA 49/GTY/2021	06/11/2025	10(26) 143(1) 144	2010-11	Allowed	1
115793	Taxpundit	1225Taxpundit157	INCOME TAX OFFICER	BALDEV PRASAD PATEL	Raipur Tribunal	ITAT		Raipur	R.K. PANDA & PARTHA SARATHI CHAUDHURY	ITA 646/RPR/2025	14/11/2025	139(1) 139(4) 142(1) 144	2019-20	Allowed	1
115780	Taxpundit	1225Taxpundit144	KALI DURAI	INCOME TAX OFFICER	Chennai Tribunal	ITAT		Chennai	S.S. Viswanethra Ravi & agadish	ITA 2357/CHNY/2025	25/11/2025	144	2020-21	Partly Allowed	1
115750	Taxpundit	1225Taxpundit114	MADHUSREE ENTERPRISES	DEPUTY COMMISSIONER OF INCOME TAX	BANGALORE TRIBUNAL	ITAT		BANGALORE	PRASHANT MAHARISH & SOUNDARARAJAN K	ITA 697/BANG/2024	11/12/2025	37(1) 144 41(1) 144	2011-12	Dismissed	1
115693	Taxpundit	1225Taxpundit57	JOINT COMMISSIONER OF INCOME TAX & ANR.	SHARMANJI YARNS (P) LTD. & ANR.	Chandigarh Tribunal	ITAT		Chandigarh	LALIET KUMAR	ITA 807/CHANDI/2025	17/11/2025	250 148 147 69 144	2013-14	Allowed	1
115661	Taxpundit	1225Taxpundit25	LIZ HEMANGBHAI BHATT	INCOME TAX OFFICER	Ahmedabad Tribunal	ITAT		Ahmedabad	T.R. Senthil Kumar &Narendra Prasad Sinha	ITA 1374/AHD/2025	02/12/2025	271(1)(c) 144	2010-11	Allowed	1
115597	Taxpundit	1125Taxpundit53	Suleman Khan	ITO	Agra Tribunal	ITAT		Agra	S. RIFAUR RAHMAN & SUNIL KUMAR SINGH	ITA No. 361/Agr/2025	27/10/2025	250 133(6) 147 144	2013-14	Allowed	1
115594	Taxpundit	1125Taxpundit50	Nira j Kajaria	ITO	Kolkata Tribunal	ITAT		Kolkata	Duvvuru RL Reddy	I.T.A. No. 1482/KOL/2025	17/11/2025	147 144	2012-13	Partly	1
115341	Taxpundit	825Taxpundit19	ITO	Damayanti Ramachandran	Chennai Tribunal	ITAT		Chennai	MANU KUMAR GIRI & S. R. RAGHUNATHA	ITA No.103/Chny/2025	07/08/2025	45(4) 28(iv) 2(47) 133 147 144	2015-16	Dismissed	1
115268	Taxpundit	725Taxpundit20	Harishkumar Khushalray Bhatt	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	T.R. SENTHIL KUMAR & MAKARAND V.MAHADEOKAR	ITA No.2042/Ahd/2024	15/07/2025	143(3) 250 142(1) 69A 80G 68 131 133(6) 144	2017-18	Partly	1
115229	Taxpundit	625Taxpundit67	PR. COMMISSIONER OF INCOME TAX	GARG ACRYLICS LTD	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & TEJAS KARIA	ITA 178/2023	22/05/2025	68 132 260A 143(3) 145(3) 144	2011-12 2012-13	Dismissed	1
115169	Taxpundit	625Taxpundit8	Mohar Singh Gour	NFAC	Indore Tribunal	ITAT		Indore	BHAGIRATH MAL BIYANI & PARESH M JOSHI	ITA Nos.649 & 650/Ind/2024	05/06/2025	253 249(4)(b) 147 148 144	2013-14	Allowed	1
115166	Taxpundit	625Taxpundit5	ITO	Deenababu Kondubhatla	Hyderabad Tribunal	ITAT		Hyderabad	RAVISH SOOD & MADHUSUDAN SAWDIA	ITA No.347/Hyd/2025	04/06/2025	143(3) 195 251 144	2022-23	Allowed	1
115150	Taxpundit	525Taxpundit45	PR. COMMISSIONER OF INCOME TAX	GARG ACRYLICS LTD	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & TEJAS KARIA	ITA 178/2023	22/05/2025	68 132 260A 143(3) 145(3) 144	2011-12	Dismissed	1
114982	Taxpundit	225_Taxpundit32	ACIT	Unique Realities Builders & Developers	Nagpur Tribunal	ITAT		Nagpur	V. DURGA RAO & K.M. ROY	ITA no.11 and 12/Nag./2023	22/02/2025	69A 153C 132 133A 144	2018-19 2019-20	Allowed	1
114891	Taxpundit	1224Taxpundit59	Mithu Ram	ITO	Chandigarh Tribunal	ITAT		Chandigarh	VIKRAM SINGH YADAV & PARESH M. JOSHI	ITA NO. 621/Chd/2023	23/12/2024	68 133(6) 133(6) 144	2015-16	Partly	1
114759	Taxpundit	1024Taxpundit19	Manish Kumar	ITO	Amritsar Tribunal	ITAT		Amritsar	MITHA LAL MEENA & UDAYAN DASGUPTA	I.T.A. No. 291/Asr/2024	16/10/2024	11 68 69A 115BBE 139(1) 142(1) 143(3) 144	2017-18	Allowed	1
114650	Taxpundit	724Taxpundit46	JM MINING AND TRADING PVT. LTD.	ACIT	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & MANISH AGARWAL	ITA Nos.36 & 37/CTK/2024	23/07/2024	249 147 246A 136 147 144	2011-12	Partly	1
114392	Taxpundit	424Taxpundit19	Bhulabhai Nathubhai Patel	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 67 / SRT / 2024	08/04/2024	253(1) 142(1) 133(6) 144	2017-18	Partly	1
114329	Taxpundit	324Taxpundit31	Megapode Vyapaar Pvt Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	RAJESH KUMAR & ANIKESH BANERJEE	ITA 98 / KOL / 2023	12/03/2024	43(5) 238 144	2012-13	Partly	1
114305	Taxpundit	324Taxpundit7	COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2	SH HOTCHAND TECHCHAND PUNJABI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 701/2023 & CM Nos.62876-77/2023	06/12/2023	148 142(1) 144	2012-13	Dismissed	1
113931	Taxpundit	1123Taxpundit22	PR COMMISSIONER OF INCOME TAX-1 DELHI	DART INFRABUILD (P) LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 10/2022	17/11/2023	142(1) 143(2) 147 144	2013-14	Dismissed	1
113853	Taxpundit	923Taxpundit40	MOHD MANZOOR	ITO	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	ITA 166 / ASR / 2022	21/09/2023	44AD 69A 144	2017-18	Dismissed	1
113797	Taxpundit	823Taxpundit120	PR COMMISSIONER OF INCOME TAX	SHRI GALI JANARDHANA REDDY	KARNATAKA High Court	High Court	KARNATAKA		K.SOMASHEKAR & UMESH M ADIGA	ITA No.704 OF 2018	31/03/2023	260A 132 153C 143(3) 144	2011-12	Dismissed	1
113715	Taxpundit	823Taxpundit38	MAHABOOB SAB MOULA SHARIFF	THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU	KARNATAKA High Court	High Court	KARNATAKA		B M SHYAM PRASAD	WRIT PETITION NO. 5210 OF 2023 (T-IT)	09/03/2023	143(3) 144	2021-22	Partly	1
113671	Taxpundit	723Taxpundit176	GIL Mauritius Holdings Limited	The Assistant Director of Income Tax	UTTARAKHAND High Court	High Court	UTTARAKHAND		B.S.Verma	Writ Petition (M/S) No. 60 of 2011	07/01/2011	144C 144		Dismissed	1
113654	Taxpundit	723Taxpundit159	Ram Pal Singh	Commissioner of Income Tax Haridwar & others	UTTARAKHAND High Court	High Court	UTTARAKHAND		Ramesh Ranganathan & N.S. Dhanik	Special Appeal No. 546 of 2019	27/05/2019	142(1) 144 143(3) 246 144		Dismissed	1
113597	Taxpundit	723Taxpundit102	DEPUTY COMMISSIONER OF INCOME-TAX	G LAKSHMI ARUNA	Karnataka High Court	High Court	Karnataka		K.SOMASHEKAR & UMESH M ADIGA	ITA No.705 OF 2018	31/03/2023	260A 132 153C 143(3) 144	2011-12	Dismissed	1
113532	Taxpundit	723Taxpundit37	ITO	ARVINDBHAI RATANBHAI MOKANI	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 139 / SRT / 2020	06/07/2023	68 144	2011-12	Dismissed	1
113286	Taxpundit	523Taxpundit147	Bhavesh Bhuva	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 235 / SRT / 2022	29/05/2023	143(3) 133(6) 144	2012-13	Allowed	1
113283	Taxpundit	523Taxpundit144	Mohammad Daud	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1691 / DEL / 2022	22/05/2023	44AB 271B 139(1) 142(1) 144	2017-18	Allowed	1
113105	Taxpundit	423Taxpundit330	Tanuja Singh	Assistant Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P (T) No. 1589 of 2022	07/06/2022	144B 148-A(a) 149 144		Directions issued	1
112805	Taxpundit	423Taxpundit30	Bonfiglioli Transmissions Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S. SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	W.A.No.1963 of 2021	16/08/2021	92CA(3) 144	2015-16	Dismissed	1
112542	Taxpundit	323Taxpundit83	SWAROVSKI INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SWAROPEARL INDIA PRIVATE LIMITED)	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 882/2023 and CM APPL. 3450/2023	31/01/2023	148 147 144	2015-16 2016-17 2017-18	Set Aside	1
112472	Taxpundit	323Taxpundit13	ITO	Surbhi Milkfood & Beverage Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 1223 / AHD / 2012	07/03/2023	43B 68 142(1) 143(2) 144	2007-08	Partly	1
112361	Taxpundit	223Taxpundit13	PARASURAM KONDALA RAO THORAM	ITO	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	ITA 146 / VIZ / 2022	03/02/2023	41(1) 144	2012-13	Dismissed	1
112353	Taxpundit	223Taxpundit5	Bilcare Limited	DCIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & PARTHA SARATHI CHAUDHURY	ITA 333 / PUN / 2021	02/02/2023	144	2015-16	Partly	1
112343	Taxpundit	123Taxpundit88	ACIT	Shankarlal Vishwakarma	Jabalpur Tribunal	ITAT		Jabalpur	SANJAY ARORA & MANOMOHAN DAS	ITA 252 / JAB / 2016	27/01/2023	30 36 37 143(3) 44AF 133(6) 144	2012-13	Partly	1
112242	Taxpundit	2212Taxpundit89	Specialty Paper s Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISH & PAVAN KUMAR GADALE	ITA No.7683/MUM/2019, ITA No.7679/MUM/2019	29/12/2022	68 143(2) 153C 142(1) 144	2011-12	Allowed	1
112143	Taxpundit	2211Taxpundit80	H.P.Singh & Others	ITO	Chandigarh Tribunal	ITAT		Chandigarh	DIVA SINGH & VIKRAM SINGH YADAV	ITA 236 / CHANDI / 2021	25/11/2022	194C 195 201(1) 144	2011-12	Allowed	1
112120	Taxpundit	2211Taxpundit57	Sujata Panda	ACIT	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & ARUN KHODPIA	ITA 415 / CTK / 2019	18/11/2022	132 153B(1) 143(2) 148 144	2009-10	Allowed	1
112092	Taxpundit	2211Taxpundit29	ITO	Coxis Finance & Investment (P) Ltd	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA 649 / KOL / 2020	10/11/2022	56(2)(viib) 68 131 144	2012-13	Dismissed	1
111242	Taxpundit	1021Taxpundit1042	Rajesh Tyagi	ITO	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM	ITA.No.6972/Del./2019	11/10/2021	148 123(1) 147 144	2009-10	Statistical Purpose	1
111224	Taxpundit	1021Taxpundit1024	DCIT	Shashikala R. Bohra	Tribunal Mumbai	ITAT		Mumbai	C.N. PRASAD JM	ITA NO. 1791/MUM/2020	04/10/2021	147 144	2009-10	Assessee	1
110867	Taxpundit	1021Taxpundit667	ITO	All time Softech Pvt. Ltd.	Tribunal Delhi	ITAT		Delhi	SUCHITRA KAMBLE JM & DR. B. R. R. KUMAR AM	ITA No. 1428/DEL/2017	05/10/2021	46A(2) 144	2012-13	Assessee	1
110761	Taxpundit	1021Taxpundit561	Launch Pad	ITO	Tribunal Mumbai	ITAT		Mumbai	MAHAVIR SINGH VP	ITA No. 2606/Mum/2018	27/09/2021	27(2)(3) 144	2009-10	Statistical Purpose	1
110730	Taxpundit	1021Taxpundit530	POOJA SINGLA BUILDERS AND ENGINEERS PRIVATE LIMITED	NATIONAL FACELESS ASSESSMENT CENTRE DELHI	HIGH COURT OF DELHI	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 9651/2021 & CM APPLs. 29810-11/2021	06/09/2021	271AAC(1) 274 144B(1)(xvi)(b) 144B(9) 144	2018-19	Set Aside	1
110680	Taxpundit	1021Taxpundit480	Babubhai Bhagwanbhai Vaghani	ITO	Tribunal Surat	ITAT		Surat	PAWAN SINGH, JM & DR. A. L. SAINI, AM	ITA No.353/SRT/ 2018	20/09/2021	145(3) 144	2012-13	Assessee	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring