Section 144 Best Judgement ex-parte assessment — don't accept it quietly.
A Section 144 order is passed without your participation when notices are not complied with. The income, the additions, and the demand are all based on the Assessing Officer's best judgement — which is rarely in your favour. Remedies exist; act on them.
Section 144 of the Income Tax Act allows the Assessing Officer to complete assessment ex-parte — to the best of his judgement — when the assessee fails to file a return, fails to comply with a 142(1) notice, fails to attend in response to 143(2), or fails to comply with directions for special audit under Section 142(2A).
Best-judgement assessments are often harsh. The AO is empowered to make additions based on available information, third-party records, AIS data, and industry benchmarks. Without the taxpayer's explanation, the resulting order can include significant additions that translate into tax, interest, and penalty.
But Section 144 is not the end of the road. We help taxpayers explore every remedy — appeal before CIT(A) under Section 246A, revision under Section 264 in fit cases, rectification of apparent mistakes under Section 154, and reopening of issues through subsequent reassessment where new evidence is available. The first 30 days after the order are critical.
Our Section 144 Services
Order Analysis
Detailed study of the best-judgement order, identification of weak findings, and merit memo for remedy.
CIT(A) Appeal Filing
Drafting and filing of Form 35 appeal before the Commissioner of Income Tax (Appeals) within 30 days.
Section 264 Revision
Filing revision petitions before the Commissioner under Section 264 in fit cases where appeal is not optimal.
Stay of Demand
Filing stay applications to halt recovery of the demand pending appeal or revision.
Rectification u/s 154
Rectification applications for mistakes apparent from the record in the 144 order.
Additional Evidence under Rule 46A
Filing additional evidence at CIT(A) stage that could not be filed before the AO.
Faceless Appeal Representation
Complete faceless appeal support including written submissions and VC hearing representation.
Further Appeal to ITAT
Onward appeal before the Income Tax Appellate Tribunal where CIT(A) does not provide relief.
Our 144 Defence
Order Review
Study of the 144 order, the underlying notices, and the entire assessment record.
Remedy Choice
Choosing between appeal, revision, and rectification based on facts and prospects.
Filing & Stay
Filing the chosen remedy with proper grounds and securing stay of demand.
Submissions
Detailed written submissions and additional evidence under Rule 46A where eligible.
Hearing & Order
Representation in faceless or physical hearings till final order is received.
Why You Need Help
Frequently Asked Questions
Section 144 is a best-judgement assessment passed ex-parte by the Assessing Officer when the taxpayer fails to comply with notices under Sections 139, 142(1), 143(2), or 142(2A).
Yes. A 144 order is appealable before the Commissioner of Income Tax (Appeals) under Section 246A within 30 days of receipt of the order.
143(3) is a regular assessment after hearing the assessee, while 144 is ex-parte best-judgement assessment passed without the assessee's participation due to non-compliance.
Yes. You can file a stay application with the Assessing Officer or the CIT(A) along with the appeal to halt recovery pending disposal of the appeal.
Yes. Revision under Section 264 can be filed before the Commissioner within one year of the order, in fit cases where appeal is not the optimal remedy.
Got an Ex-Parte 144 Order?
Don't accept a harsh best-judgement assessment. Talk to our team within 30 days for appeal filing, stay of demand, and a structured defence.
Defend a 144 Order or call +91 9819 000 511