49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

25 Taxmann.com 552Supreme Court of India2012#2169 most cited

What is 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2 authority for?

An Assessing Officer can make additions to income even if books of account have not been rejected, and filing a VAT return is not conclusive proof of sales. Decisions cited in support of this proposition include Zaveri Diamond Vs CIT.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sreelekhal3anerjee v. CIT · 49 ITR 112 (SC) · VAT return · proof of sales · additions to income · books of accounts · Zaveri Diamond Vs CIT · section 145(3)

Sections most often in play

Issues it is cited on

Judgments citing 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

Showing 120 of 53 · Page 1 of 3

49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2 (25 Taxmann.com 552) — Cited in 53 Judgments | BharatTax