CIT v. Dr. A. P. Bahal

322 ITR 71High Court2010#11487 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also reported as

33 Taxmann.com 315

Sections most often in play

Section 144B Section 142(1)Section 144 Section 145(3)Section 37 Section 115BBE Section 132 Section 133(6)

Issues it is cited on

section 260 section 260a section 30 mercantile system of accounting commercial expediency section 145(3)profits and gains of business or profession section 145 capital expenditure section 37(1)income-tax officer first appeal

Judgments citing CIT v. Dr. A. P. Bahal

Radhakishan Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

Radhakishna Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

M/S Kanak Vrindavan Resorts Limited, Jaipur vs. Income Tax Officer, Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

Sunil Kumar Pagaria, Rajsamand vs. ACIT, Circle-2, Udaipur

ITA 77/JODH/2019[2010-11]Status: DisposedITAT Jodhpur14 Dec 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Nidhi Nair, Sr. DR

Section 145(3)

…oices or bills can be raised relating to mines general expenses incurred in the mining area site being in the remote village. In support, he has placed reliance on the judgment of jurisdictional Rajasthan High Court in the case of CIT v. Dr. AP Bahal [2010] 322 ITR 71 (Raj.) and CIT v. GotanKhanij Lime Udhyog [2002] 256 ITR 2141 (Raj). He has also placed reliance on the judgment of Hon’ble Apex Court in the case of Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC) wherein the Hon’ble Apex Court has observed that in the absence of any specific clear finding of the Assessing Officer about non genuinenes…

DCIT, Central Circle-3, Jaipur vs. M/S Gunesh India Pvt.Ltd.Jaipur, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 38/JPR/2021[ 2012-13]Status: DisposedITAT Jaipur14 Jul 2022

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(1)Section 145(3)Section 147Section 148

…e of the income even in a best judgment assessment and should not act arbitrarily – Reduction by Tribunal of estimated addition by AO without recording any facts or comparable cases or past history was not sustainable – Matter is remanded for reconsideration. 322 ITR 71 (2010) CIT Vs. Bahal (AP) (Dr.) [Raj.] S. 145 – Method of Accounting – Accounts – Best Judgment – Rejection of accounts Assessing Officer rejected the books of account of the assessee on ground that assessee had not maintained indoor patient registers. Assessment completed under section 145 making addition under M/s Gunesh (India) Pvt. Ltd., vs. A…

M/S Ganesh (India)Pvt.Ltd, Jaipur vs. ACIT CC-3, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 21/JPR/2021[2012-13]Status: DisposedITAT Jaipur14 Jul 2022AY 2012-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(1)Section 145(3)Section 147Section 148

ITO 32(3)(5), Mumbai vs. Vasundhara Chemplast Industries, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 401/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2018AY 2011-12

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 133(6)Section 143(2)Section 143(3)Section 145(3)

…Prakash Automobile versus CIT 322 ITR 425 (KER) that even where account books are found to be unreliable and therefore requiring to be rejected the estimate of profit has to be on a rational basis. It has also been held in the case of CIT versus Dr A.P. Bahal 322 ITR 71 (RAJ) that even where rejection of accounts was justified for defects in accounts, the estimate of income should be based upon some materials in support of same. Where there is none, such estimate cannot be upheld.xThe law as regards the manner of estimate was reiterated by the High Court in CIT versus R. Narayanrao 338 ITR 625(AP). In this case t…

Atul Kanayalal Bhutta, Mumbai vs. ITO 32(1)(2), Mumbai

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1474/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri V.C. Shah, A.RFor Respondent: Ms. Pooja Swaroop, D.R

Section 143(1)Section 143(2)Section 44A

…Prakash Automobile versus CIT 322 ITR 425 (KER) that even where account books are found to be unreliable and therefore requiring to be rejected the estimate of profit has to be on a rational basis. It has also been held in the case of CIT versus Dr A.P. Bahal 322 ITR 71 (RAJ) that even where rejection of accounts was justified for defects in accounts, the estimate of income should be based upon some materials in support of same. Where there is none, such estimate cannot be upheld. The law as regards the manner of estimate was reiterated by the High Court in CIT versus R. Narayanrao 338 ITR 625(AP). In this case t…

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)

…e books is bound to be accepted, if the accounts are found to be reliable and had been maintained according to the accounting system regularly employed by the assessee as is required by section 145 of the Act. It was further held in CIT Vs Dr. A.P. Banal 2010 322 ITR 71 (Raj) that even where rejection of accounts was justified for defects in accounts, the estimate of income should be based upon some materials in support of same. Where there is none, such estimate cannot be upheld. 3.5 The AR has also referred to the order passed by the Ld. CIT(A), in the case of M/s Arihant Publication India Ltd. for A.Y. 2010-11…