#Section 144 Income Tax Act

ITAT Delhi sets aside income tax assessment under Section 144, ruling that estimation of income based on unverified subscriber data violates statutory requirements. The decision reinforces that tax authorities must conduct thorough verification before resorting to best judgment assessment, impacting cable operators and similar service providers facing tax disputes.

ITAT Ahmedabad ruled that an assessee's non-participation in assessment proceedings does not forfeit the right to a fresh hearing, upholding natural justice principles. However, the Tribunal imposed costs for the assessee's procedural lapse, balancing fairness with accountability. The decision reinforces that ex-parte assessments under Section 144 IT Act can be set aside if the assessee's default was not willful or contumacious.