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
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
110493	Taxpundit	1021Taxpundit293	Jagdish Harjivan Makwana	ITO	Tribunal Mumbai	ITAT		Mumbai	SAKTIJIT DEY JM & M.BALAGANESH AM	ITA No.1506/Mum/2020	29/09/2021	144	2014-15	Revenue	1
110363	Taxpundit	1021Taxpundit163	Nitin Bajaj	ITO	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SANJAY GARG JM	ITA.No.7078/Del./2017	28/09/2021	80C 68 144	2012-13	Revenue	1
110356	Taxpundit	1021Taxpundit156	Meena Rani Khatana	ITO	Tribunal Delhi	ITAT		Delhi	N. K. BILLAIYA AM	ITA No.250/Del/2021	28/09/2021	147 148 144	2009-10	Statistical Purpose	1
110318	Taxpundit	1021Taxpundit118	Trade Syndicate	ITO	Tribunal Hyderabad	ITAT		Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 983/H/2018	27/09/2021	10(1) 144	2013-14	Partly	1
110261	Taxpundit	1021Taxpundit61	ITO	President Subsidiary Police Canteen	Tribunal Visakhapatnam	ITAT		Visakhapatnam	N.K.CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. No. 196/VIZ/2020	23/09/2021	250(6) 253(2) 144	2017-18	Revenue	1
110150	Taxpundit	921Taxpundit1694	T.S. Pitchumani	DCIT	Tribunal Chennai	ITAT		Chennai	V. DURGA RAO JM & G. MANJUNATHA AM	ITA No.2600/Chny/2019	24/09/2021	148 144	2005-06	Revenue	1
109948	Taxpundit	921Taxpundit1492	ACIT	Remfry & Sagar	Tribunal Delhi	ITAT		Delhi	KULDIP SINGH JM & PRASHANT MAHARISHI AM	ITA No.4955/Del./2018	22/09/2021	144	2014-15	Assessee	1
109945	Taxpundit	921Taxpundit1489	Mukesh Kumar	ITO	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM	ITA No.6443/Del/2019	22/09/2021	147 148 144	2016-17	Assessee	1
109879	Taxpundit	921Taxpundit1423	Cadence Designs Systems India Pvt. Ltd.	DCIT	Tribunal Delhi	ITAT		Delhi	O.P. KANT AM & K. NARASIMHA CHARY JM	ITA No. 597/Del/2021	20/09/2021	36(1)(iii) 147 148 144	2016-17	Statistical Purpose	1
109752	Taxpundit	921Taxpundit1296	Sejal Ashi shkumar Patel	ITO	Tribunal Surat	ITAT		Surat	PAWAN SINGH, JM & DR. A. L. SAINI, AM	ITA No.574/SRT/ 2018	15/09/2021	144	2014-15	Statistical Purpose	1
109726	Taxpundit	921Taxpundit1270	Kapi l Vinodkumar Vaidya	ITO	Tribunal Mumbai	ITAT		Mumbai	Shamim Yahya (AM) & Ravish Sood (JM)	I.T.A. No.1434/Mum/2020	06/09/2021	271(1)(b) 148 147 144	2011-12	Assessee	1
109664	Taxpundit	921Taxpundit1208	Thangaraj Muthukumar	ITO	Tribunal Chennai	ITAT		Chennai	DUVVURU RL REDDY JM & G. MANJUNATHA AM	I.T.A. No. 284/Chny/2019	16/09/2021	144	2013-14	Statistical Purpose	1
109636	Taxpundit	921Taxpundit1180	Saroj	ITO	Tribunal Delhi	ITAT		Delhi	N.K. BILLAIYA AM	ITA No. 7281/DEL/2019	15/09/2021	271(1)(b) 144	2010-11	Revenue	1
109465	Taxpundit	921Taxpundit1009	Usha Ispat Ltd	ITO	Tribunal Delhi	ITAT		Delhi	N.K. BILLAIYA AM	ITA No. 235/DEL/2020	13/09/2021	144	2001-02	Statistical Purpose	1
109411	Taxpundit	921Taxpundit955	DAR HOUSING LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI			Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 4989/2021	08/09/2021	144B(7)(vii) 144B 144	2018-19	Set Aside	1
109410	Taxpundit	921Taxpundit954	POOJA SINGLA BUILDERS AND ENGINEERS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI			Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9651/2021 & CM APPLs. 29810-11/2021	06/09/2021	274 271AAC(1) 144B(1)(xvi)(b) 144B(9) 144	2018-19	Set Aside	1
109409	Taxpundit	921Taxpundit953	NOVELTY MERCHANTS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI			Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9429/2021	02/09/2021	144B 156 274 271AAC(1) 144B(1)(xvi)(b) 144	2018-19	Set Aside	1
109371	Taxpundit	921Taxpundit915	DCIT	Runwal Developers Pvt. Ltd.	Tribunal Mumbai	ITAT		Mumbai	PRAMOD KUMAR, VP & AMARJIT SINGH, JM	I.T.A. No. 6102/Mum/2019	03/09/2021	115JB 14A 22 23 8D 144	2016-17	Assessee	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring