CIT v. Laxminarain Badridas

5 ITR 170Supreme Court of India1937#1443 most cited

What is CIT v. Laxminarain Badridas authority for?

When an assessing officer estimates income, such as in a best judgment assessment or for unaccounted sales, the estimation must be fair, honest, and rationally based on available material. Such assessments must also adhere to the principles of natural justice, ensuring an adequate opportunity to be heard.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Laxminarain Badridas · 5 ITR 170 · Privy Council · best judgment assessment · income estimation principles · fair and honest estimation · rational assessment · natural justice · Section 144 · unaccounted sales · gross profit ratio

Sections most often in play

Section 147Section 1961Section 139(1)Section 144Section 148Section 142(1)Section 143(3)Section 144B

Issues it is cited on

section 23(4)section 80ia(7)section 69dsection 142(3)section 245c(1)section 10basection 147(1)section 80a(5)section 4(1)section 193section 196trade creditors

Judgments citing CIT v. Laxminarain Badridas

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 634/RJT/2025[2011-12]Status: DisposedITAT Rajkot19 Jan 2026AY 2011-12

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

…eturns / assessment of the assessee and all other matters which he thinks will assists him in arriving at a fair and proper estimate and though there must necessarily be guesswork in the matter, it must be honest guesswork CIT v/s. Laxminarain Badridas [1937] 5 ITR 170 (PC). The appeal may kindly be allowed as prayed for above.” 6. On perusal of above written submission, I note that even these written submissions are not clear and are not capable to be understood. I note that assessee submitted just these written submissions, and the assessee did not submit relevant documentary evidences, which are mentioned in…

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 633/RJT/2025[2010-11]Status: DisposedITAT Rajkot19 Jan 2026AY 2010-11

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

…eturns / assessment of the assessee and all other matters which he thinks will assists him in arriving at a fair and proper estimate and though there must necessarily be guesswork in the matter, it must be honest guesswork CIT v/s. Laxminarain Badridas [1937] 5 ITR 170 (PC). The appeal may kindly be allowed as prayed for above.” 6. On perusal of above written submission, I note that even these written submissions are not clear and are not capable to be understood. I note that assessee submitted just these written submissions, and the assessee did not submit relevant documentary evidences, which are mentioned in…

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 632/RJT/2025[2010-11]Status: DisposedITAT Rajkot19 Jan 2026AY 2010-11

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

…eturns / assessment of the assessee and all other matters which he thinks will assists him in arriving at a fair and proper estimate and though there must necessarily be guesswork in the matter, it must be honest guesswork CIT v/s. Laxminarain Badridas [1937] 5 ITR 170 (PC). The appeal may kindly be allowed as prayed for above.” 6. On perusal of above written submission, I note that even these written submissions are not clear and are not capable to be understood. I note that assessee submitted just these written submissions, and the assessee did not submit relevant documentary evidences, which are mentioned in…

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,RAJKOT vs. THE ITO WARD 3 (1) (4), AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 580/RJT/2025[2012-13]Status: DisposedITAT Rajkot19 Jan 2026AY 2012-13

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

…eturns / assessment of the assessee and all other matters which he thinks will assists him in arriving at a fair and proper estimate and though there must necessarily be guesswork in the matter, it must be honest guesswork CIT v/s. Laxminarain Badridas [1937] 5 ITR 170 (PC). The appeal may kindly be allowed as prayed for above.” 6. On perusal of above written submission, I note that even these written submissions are not clear and are not capable to be understood. I note that assessee submitted just these written submissions, and the assessee did not submit relevant documentary evidences, which are mentioned in…

M/S R C JEWELLERS PVT LTD,NEW DELHI vs. DCIT, CC-32 NEW DELHI, NEW DELHI

Appeal is dismissed

ITA 1971/DEL/2025[2018-19]Status: HeardITAT Delhi03 Nov 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: Sh. Anil Jain, CA &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153CSection 153DSection 234ASection 270A

…tio of the two years. For this proposition I am taking support of the below mentioned two judgments:- 6 R C Jewellers Pvt. Ltd. a. Bathinda Truck Operator Union vs. ITO, 158 Taxman 148, passed by Hon’ble ITAT Amritsar Bench b. CIT vs. Laxmi Naraian Badridas, 5 ITR 170 , Privy Council 10.3 Thus I am of the view that for the unaccounted sales of Rs. 17,24,15,347-/- based on various images/designs found during the course of the survey, GP @ 6.56% as discussed above should have been applied on the unaccounted sales of Rs. 17,24,15,347/-. Accordingly by adopting the GP ratio of 6.56% the undisclosed income on the abo…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…on of the income must be done rationally on the basis of whatever\nmaterial is available on record or which the AO could and should have collected. Kindly\nrefer Brij Bhushan Lal Pradyuman Kumar v. CIT (1978) 115 ITR 524, CITv.\nLaxmi Naraian Badri Das (1937) 5 ITR 170 (PC) and State of Kerala v. C. Valu\nKutty (1966) 60 ITR 239 (SC) and also 203 ITR 630 (Cal). However, the AO has not\nconfirmed to these principles.\nThus, it is a clear case of violation of the principals of natural justice hence, the impugned\nassessment kindly be restored to the file of the AO for providing an effective and\nadequate opportunit…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…on of the income must be done rationally on the basis of whatever\nmaterial is available on record or which the AO could and should have collected. Kindly\nrefer Brij Bhushan Lal Pradyuman Kumar v. CIT (1978) 115 ITR 524, CITv.\nLaxmi Naraian Badri Das (1937) 5 ITR 170 (PC) and State of Kerala v. C. Valu\nKutty (1966) 60 ITR 239 (SC) and also 203 ITR 630 (Cal). However, the AO has not\nconfirmed to these principles.\nThus, it is a clear case of violation of the principals of natural justice hence, the impugned\nassessment kindly be restored to the file of the AO for providing an effective and\nadequate opportunit…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…on of the income must be done rationally on the basis of whatever\nmaterial is available on record or which the AO could and should have collected. Kindly\nrefer Brij Bhushan Lal Pradyuman Kumar v. CIT (1978) 115 ITR 524, CITv.\nLaxmi Naraian Badri Das (1937) 5 ITR 170 (PC) and State of Kerala v. C. Valu\nKutty (1966) 60 ITR 239 (SC) and also 203 ITR 630 (Cal). However, the AO has not\nconfirmed to these principles.\nThus, it is a clear case of violation of the principals of natural justice hence, the impugned\nassessment kindly be restored to the file of the AO for providing an effective and\nadequate opportunit…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 243/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…n of the income must be done rationally on the basis of whatever\nmaterial is available on record or which the AO could and should have collected. Kindly\nrefer Brij Bhushan Lal Pradyuman Kumar v. CIT (1978) 115 ITR 524, CIT v.\nLaxmi Naraian Badri Das (1937) 5 ITR 170 (PC) and State of Kerala v. C. Valu\nKutty (1966) 60 ITR 239 (SC) and also 203 ITR 630 (Cal). However, the AO has not\nconfirmed to these principles.\n\nThus, it is a clear case of violation of the principals of natural justice hence, the impugned\nassessment kindly be restored to the file of the AO for providing an effective and\nadequate opportun…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made Reena Engineers and Contractors Pvt. Ltd. on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made Reena Engineers and Contractors Pvt. Ltd. on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made Reena Engineers and Contractors Pvt. Ltd. on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made Reena Engineers and Contractors Pvt. Ltd. on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…imation, though there must be a guess work in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. iii. iv. V. vi. vii. Baliah v. CIT [1965] 56 ITR 182 (Mys) Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) Chouthmal Agar…

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

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

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…han High Court in the case of Gotan Lime Khanij Udyog, 250 ITR 243 held that on mere rejection of books of account, does not mean the addition shall have to be necessarily made against the assessee. Hon’ble Privy Council in the case of Laxmi Narain Badri Das, 5 ITR 170 held that estimate of income should be fair. The AO should not act dishonestly or vindictively or capriciously. His knowledge of previous returns, local knowledge, circumstance of assessee are to be considered to arrive at fair and proper estimate of income. Hon’ble Delhi High Court in the case of Aero Club 336 ITR 400 held that the assessment shou…

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…han High Court in the case of Gotan Lime Khanij Udyog, 250 ITR 243 held that on mere rejection of books of account, does not mean the addition shall have to be necessarily made against the assessee. Hon’ble Privy Council in the case of Laxmi Narain Badri Das, 5 ITR 170 held that estimate of income should be fair. The AO should not act dishonestly or vindictively or capriciously. His knowledge of previous returns, local knowledge, circumstance of assessee are to be considered to arrive at fair and proper estimate of income. Hon’ble Delhi High Court in the case of Aero Club 336 ITR 400 held that the assessment shou…

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

ITA 185/COCH/2025[2016-2017]Status: DisposedITAT Cochin13 May 2025AY 2016-2017

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 147Section 148Section 44A

…imation, though there must be a guess work in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

ITA 184/COCH/2025[2016-17]Status: DisposedITAT Cochin13 May 2025AY 2016-17

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 147Section 148Section 44A

…imation, though there must be a guess work in the assessment it must be honest guess work and the assessment must be based on adequate and relevant material. Reference in this case can be made on the decision in the case of Abdul Baree Chowdhury v. CIT [1937] 5 ITR 170 PC. This decision was subsequently followed by several High Courts in following cases: - i. CIT v. Popular Electronic Co. P. Ltd. [1993] 203 ITR 630 (Cal) ii. Baliah v. CIT [1965] 56 ITR 182 (Mys) iii. Muniratham Mudaliar v. CIT [1964] 51 itr 644 (Mad) iv. Kodidasn Appalaswamy & Suryanarayana v. CIT [1962] 46 ITR 735 (AP) v. Chouthmal Agarwalla v.…

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…nd assessments of the assessee and all other matters which he thinks will assist him in arriving at a fair and proper estimate; and though there must necessarily be guess-work in the matter, it must be honest guess-work [CIT Vs. Laxmi Narain Badridas , (1937) 5 ITR 170, 180 (PC), reversing (1934) 2 ITR 246 (Nag); CIT Vs. S. Sen, (1949) 17 ITR 355 (Orissa); Singh Engineering Works Vs. CIT , (1953) 24 ITR 93 (All); M.A. Rauf Vs. CIT, (1958) 33 ITR 843 (Pat); Mohanlal Mahribal Vs. CIT, (1982) 133 ITR 683 (MP) ; Ganga Prasad Sharma Vs. CIT, (1981) 132 ITR 87 (MP) & (1981) 127 ITR 27 (MO); Balchand Udairam Vs. State o…

PUNEET SINGHVI,KOTA vs. ITO, WARD-2(1), KOTA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1294/JPR/2024[2013-14]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 144Section 147Section 148Section 2(47)Section 234ASection 48Section 50C

…ers which he thinks will assist him in arriving at a fair and proper estimate; and though there must 14 SHRI PUNEET SINGHVI VS ITO, WARD 2(1), KOTA necessarily be guess-work in the matter, it must be honest guess-work [CIT Vs. Laxmi Narain Badridas , (1937) 5 ITR 170, 180 (PC), reversing (1934) 2 ITR 246 (Nag); CIT Vs. S. Sen, (1949) 17 ITR 355 (Orissa); Singh Engineering Works Vs. CIT , (1953) 24 ITR 93 (All); M.A. Rauf Vs. CIT, (1958) 33 ITR 843 (Pat); Mohanlal Mahribal Vs. CIT, (1982) 133 ITR 683 (MP) ; Ganga Prasad Sharma Vs. CIT, (1981) 132 ITR 87 (MP) & (1981) 127 ITR 27 (MO); Balchand Udairam Vs. State o…

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