1. Ram Chandra Singh Ramnik v. CIT (Pat)

42 ITR 780High Court1961#13123 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 142(1)Section 143(1)Section 143(3)Section 144B Section 145(3)Section 44AB Section 143(2)

Judgments citing 1. Ram Chandra Singh Ramnik v. CIT (Pat)

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 633/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री रिीश सूद ,न्याधयक सदस्य एिं श्री ओंकारेश्वर धिदारा लेखा सदस्य के समक्ष, BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.632 & 633/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2017-18 & 2018-19) Vs. ACIT, Circle – 2(1) M. Nagi Reddy & Company #213, Anand Apartment Income Tax Office P& T Colony Infinity Towers Visakhapatnam – 530013 Sankaramatam Road Visakhapatnam-530016 [PAN: AAFFM9212R] Andhra Pradesh करदा…

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 632/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

ACIT CIR-1, JAMSHEDPUR vs. M/S AUTOPROFILE LTD, JAMSHEDPUR

Appeal is dismissed

ITA 174/RAN/2016[2010-11]Status: DisposedITAT Ranchi15 Feb 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

Section 133(6)Section 143(3)

…reliance on following decisions:- i) S.N. Namasivayam Chettiar vs. CIT (SDC) 38 ITR 579 ii) Awadhesh Pratap Singh Abdul Rahman & Bros vs. CIT (All) 210 ITR 406 iii)Punjab Trading Co. Lt. vs. CIT (Punj) 53 ITR 335 iv) Ram Chandra Singh Ramnik Lal vs. CIT (Pat) 42 ITR 780 v) Bhai Sunder Das Sarkar Singh (P) Ltd vs. CIT (Del) 42 ITR 780 vi) Royal Medical Hall vs. CIT (AP) 46 ITR 748 3.10 It has been held by the Apex Court in the case of CIT vs. British Paints Limited (SC) 188 ITR 44 that “if method of accounting, even though consistently followed, does not disclose true and proper income, is entitled to adopt approp…

ACIT, MEERUT vs. M/S ARIHANT PULICATION (INDIA) LTD.,, MEERUT

The appeals of the Revenue are dismissed

ITA 5405/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 145(3)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri I.C. Sudhir, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5405/Del./2013 & 6640/Del./2014 Assessment Year: 2010-11 & 2011-12 A.C.I.T., Circle 1, vs. Arihant Publication (India) Ltd., Meerut. 24-26, Kalindi Colony, T.P. Nagar, (Appellant) Meerut. (PAN – AAECA 7236R) (Respondent) Assessee by Shri S.K. Jain, Sr. DR Revenue by Shri Deepak Kapoor, Advocate Date of Hearing 24.05.2017 Date of Pronouncement 16.06.2017 ORDER Per L.P. Sahu, A.M.: These two appeals by the Revenue are directed against the orders of ld. CIT(A),…

SOHAN LAL AGGARWAL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5711/DEL/2013[2010-11]Status: DisposedITAT Delhi28 Sept 2016AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Rajesh Mahna, AdvocateFor Respondent: Sh. B. Ramanjaneyula, Sr. DR

Section 143(1)Section 143(2)Section 145Section 40

…ii) Awadesh Pratap Singh Abdul Rehman & Bros v CIT (All.) 210 ITR 406 (iii). Dhondiram Dalichand vs. CIT (Bom) 81 ITR 609 (iv). Punjab Trading Co. Ltd vs. CIT (Pun.) 53 ITR 335 4 ITA No.5711/Del./2013 (v). Bhai Sunder Das Sardar Singh (P) Ltd. vs. CIT(Del.) 84 ITR 106 In the instant case, the assessee has neither produced bills/vouchers, nor given addresses of its suppliers thereby preventing independent verification. It does not maintain any quantitative tally of its stock or stock records and its profit rate is also lower than that declared by similar placed contractors. In view of these defects, the unsubst…

ACIT, MEERUT vs. M/S. MASTERMIND PUBLICATION (INDIA) P. LTD., MEERUT

In the result, appeal of the revenue is dismissed

ITA 6641/DEL/2014[2010-11]Status: DisposedITAT Delhi15 Mar 2016AY 2010-11

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Bharat Bhushan Garg, Sr. DRFor Respondent: Sh. O.P. Supara, Sr. Adv

Section 145(3)

…case, there was an excess of asset over liability according to the balance sheet and this factor, coupled with the non-maintenance of stock register, led to the rejection of books of accounts. Insofar as the decision in the case of Ram Chand Singh Ramnik Lal (42 ITR 780) is concerned, in that case the decision was given against the assessee because the court held that, in view of the findings of the AO, CIT (A) and the Tribunal that the rejection of books of accounts in the absence of stock register was proper, no question of law arose. There is no finding that merely on account of Page 7 of 10 the absence of sto…

ADDL. CIT, MEERUT vs. M/S. MEERUT DEVELOPMENT AUTHORITY, MEERUT

In the result, the appeal filed by the Revenue stands statistically allowed

ITA 5381/DEL/2013[2010-11]Status: DisposedITAT Delhi09 Mar 2016AY 2010-11

Bench: Shri J.S. Reddy & Smt. Beena Pillai

Section 11Section 12ASection 13Section 143(3)Section 144(4)Section 145(3)

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No.-5381/Del/2013 (ASSESSMENT YEAR-2010-11) Addl. CIT vs Meerut Development Authority Range-1, Aayakar Bhawan Vikas Bhawan Bhainsali Ground Civil Lines Meerut Meerut AAALM0124D Department by None Assessee by Sh. Kapil Goel, Adv. Date of Hearing 16.02.2016 Date of Pronouncement 09.03.2016 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: The present appeal is filed by the Revenue against the order passed by the ld. CIT(A)’s-Meerut on 31/07/2013 for A.Y. 2010-11 on the following grounds of appeal: 1. “Wh…

KUNDAN RICE MILLS LTD.,DELHI vs. ACIT, KARNAL

In the result, all the appeals of the department as well as the cross objections of the assessee are allowed for statistical purposes

ITA 31/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2015AY 2005-06

Bench: Shri N.K.Saini & Shri C.M. Garg

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Gajanand Meena, CIT-DR

Section 133ASection 145Section 153A

…books of account u/s 145(3) of the Act by relying on the following case laws: 1. Arihant Builders, Developers & Investors (P) Ltd. Vs ACIT (ITAT, SB-Ind) 106 ITD 10 2. Dwarka Prasad Bajaj Vs CIT (Cal) 181 ITR 277 3. Ram Chandra Sinsh Ramnik Lal Vs CIT (Pat) 42 ITR 780 4. Bhai Sunder Dass Sardar Singh (P) Ltd Vs CIT (Del) 84 ITR 106 5. G.K. Padmaraju Vs. CIT 37 ITR 365 [AP] 6. Wall Street Construction Ltd. Vs. DCIT 87 ITD 47 [Mum-TM] 17. After rejecting the books of account, the AO opined that it would be reasonable if the g.p. rate in respect of trading commission shown at 6.75% was applied in the case of the…