Dhondiram Dalichand v. Commissioner of Income Tax

81 ITR 609High Court1971#4967 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 132Section 133(6)Section 147Section 132 of the ActSection 133(6) of the ActSection 143(3) of the ActSection 145(3)

Issues it is cited on

principal commissioner of income-taxincome-tax officersection 145(3)scrutiny assessmentsection 133(6)section 145undisclosed incomesection 132section 143(3)nfactotal incomebusiness

Judgments citing Dhondiram Dalichand v. Commissioner of Income Tax

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI , BELAGAVI vs. SHRI IDREES MOHAMMED, KALABURAGI

The appeal of the Revenue is partly allowed in aforestated terms

ITA 149/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Dy. Commissioner Of Income Tax, Central Circle, Belagavi, . . . . . . . Appellant V/S Idrees Mohammed Shop No. 4Cc, New Vegetable Market, Main Road, Kalaburagi, Karnataka-585101. Pan: Aajpi7572E . . . . . . . Respondent Represented Assessee By: Mr Ramesh Mudhol [‘Ld. Ar’] Revenue By: Mr Sashi Saklani [‘Ld. Dr’] Date Of Conclusive Hearing : 11/03/2026 Date Of Pronouncement : 01/04/2026 Order Per G. D. Padmahshali; This Appeal Is Filed By The Revenue U/S 253(2) Of The Income-Tax

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Mr Sashi Saklani [‘Ld. DR’]
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 145(3)Section 246ASection 250Section 253(2)Section 69A

…f account (if any maintained) and the relevant records in view of the ‘CIT Vs Motor General Finance’ (supra) supports Revenue’s case in rejecting books & results thereof. 6.9 The Hon'ble Jurisdictional Bombay High Court in ‘Dhondiram Dalichand Vs CIT’ [1970, 81 ITR 609] upheld the rejection of books for displacing the records relating to inventory of sales and purchases and estimation of income to the best of judgement. Similarly, in ‘Bastiram Narayandas Vs CIT’ [1994, 210 ITR 438] their Hon’ble Lordships have upheld rejection of books and framing of assessment to the best judgment where the ITAT-Panaji Page 24…

VIRUPAXAPPA SIDRAMAPPA BEMBALGI,BELAGAVI vs. INCOME TAX OFFICER, BELGAVU

ITA 11/PAN/2025[2017-18]Status: DisposedITAT Panaji08 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 011/Pan/2025 Assessment Year : 2017-18 M/S Virupakaxappa Sidramappa Bembalgi 580, Saraf Katta, Shahapur, Belgaum-590003. Pan : Aadfv3936F . . . . . . . Appellant

For Appellant: Mr A S Patil [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 44A

…ection of books u/s 145(3) of the Act. ITAT-Panaji Page 9 of 18 M/s Virupakaxappa Sidramappa Bembalgi Vs ITO, Belgaum ITA Nos.011/PAN/2025 AY: 2017-18 13. The Hon'ble Jurisdictional High Court in similar circumstances in ‘Dhondiram Dalichand Vs CIT’ [1970, 81 ITR 609 (BHC)] upheld rejection of books holding that, absence of quantitative tally regarding sales & purchases made by assessee was such that it was necessary to exercise powers available for rejection of books and determine income to the best of judgement. Similarly in ‘Bastiram Narayandas Vs CIT’ [1994, 210 ITR 438 (BHC)] their Hon’ble Lordships have…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3694/MUM/2024[2007-08]Status: DisposedITAT Mumbai06 Nov 2024AY 2007-08

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI , MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3693/MUM/2024[2008-09]Status: DisposedITAT Mumbai06 Nov 2024AY 2008-09

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3692/MUM/2024[2009-10]Status: DisposedITAT Mumbai06 Nov 2024AY 2009-10

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3691/MUM/2024[2010-11]Status: DisposedITAT Mumbai06 Nov 2024AY 2010-11

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3690/MUM/2024[2011-12]Status: DisposedITAT Mumbai06 Nov 2024AY 2011-12

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3689/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 Nov 2024AY 2012-13

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-8(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3688/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Nov 2024AY 2014-15

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

DCIT-CC-(2), MUMBAI, MUMBAI vs. PAMSTAR EXPORTS, MUMBAI

In the result, all the appeals of Revenue are dismissed

ITA 3687/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Nov 2024AY 2013-14

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…f the appellant. I have considered the submission of the appellant, in my view, it is not necessary for the AO to explicitly reject the books of account. The Hon'ble High Court of Bombay in the case of Dhondiram Dalichand vs. Commissioner of Income Tax (1971) 81 ITR 609 has very explicitly observed that "ITO need not make explicit statement showing that method of accounting employed by assessee is such that profits made cannot be properly deduced there from. It is sufficient if his order has the effect of impliedly recording such a finding." Hence this contention of the appellant is not acceptable. 14.5 It is al…

SHREYAS WINES,AURNAGABAD - MAHARASHTRA vs. AO, AURANGABAD

Appeals of the assessee are partly ALLOWED

ITA 891/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

…s capable of construing solitarily that accounts of the appellant were substantially incomplete & incorrect, thus valid reason for rejection of books u/s 145(3) of the Act. 8. The Hon'ble Jurisdictional Bombay High Court in ‘Dhondiram Dalichand Vs CIT’ [1970, 81 ITR 609] upheld the rejection of books holding that, the absence of the quantitative tally regarding the sales and purchases made by the assessee was such that it was necessary to exercise powers available for rejection of books and determine the income to the best of judgement. Similarly in ‘Bastiram Narayandas Vs ITAT-Pune Page 6 of 8 M/s Shreyas Wine…

SHREYAS WINES,AURANGABAD vs. ASSESSING OFFICER, AURANGABAD

Appeals of the assessee are partly ALLOWED

ITA 890/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

…s capable of construing solitarily that accounts of the appellant were substantially incomplete & incorrect, thus valid reason for rejection of books u/s 145(3) of the Act. 8. The Hon'ble Jurisdictional Bombay High Court in ‘Dhondiram Dalichand Vs CIT’ [1970, 81 ITR 609] upheld the rejection of books holding that, the absence of the quantitative tally regarding the sales and purchases made by the assessee was such that it was necessary to exercise powers available for rejection of books and determine the income to the best of judgement. Similarly in ‘Bastiram Narayandas Vs ITAT-Pune Page 6 of 8 M/s Shreyas Wine…

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

ITA 901/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…of declaration of opening stock as also closing stock and further failed to maintain stock register as also consumption register and labour payment register. The Hon'ble Bombay High Court in its decision in the case of DhondiramDalichand Vs. CIT — reported in 81 ITR 609 — observed that absence of quantitative tally of purchases and sales added with unexplained lowness of GP rate is sufficient material to reject the books of a/c. The Hon'ble Calcutta High Court in its decision in the case of Amiya Kumar Roy & Brothers Vs. CIT — reported in 206 ITR M/s Silvex & Co. (India) Ltd. 306 — observed that failure to maint…

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

ITA 900/JPR/2018[2011-12]Status: DisposedITAT Jaipur28 Oct 2022AY 2011-12
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…of declaration of opening stock as also closing stock and further failed to maintain stock register as also consumption register and labour payment register. The Hon'ble Bombay High Court in its decision in the case of DhondiramDalichand Vs. CIT — reported in 81 ITR 609 — observed that absence of quantitative tally of purchases and sales added with unexplained lowness of GP rate is sufficient material to reject the books of a/c. The Hon'ble Calcutta High Court in its decision in the case of Amiya Kumar Roy & Brothers Vs. CIT — reported in 206 ITR M/s Silvex & Co. (India) Ltd. 306 — observed that failure to maint…

DCIT (E)-1(1), MUMBAI vs. ADITYA BIRLA FOUNDATION , MUMBAI

In the result, Revenue’s appeal is partly allowed

ITA 4065/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jun 2021AY 2011-12
Section 11Section 11(2)Section 12ASection 13(3)Section 143(2)Section 143(3)Section 145Section 154Section 25

…eipt basis. He submitted that the said system followed by the assessee is contrary to the provisions of section 145(1) of the Act. In this connection in support of his argument he placed reliance upon the following case laws :- • Dhondiram Dalichand Vs. CIT (81 ITR 609) • Daman Metallic Oxides Vs. CIT (ITA no. 7573/Mum/2011 dt. 23.5.2013) • CIT Vs. Thobhandas Jivanlal Gajjar (109 ITR 296) • M.M. Ipoh Vs. CIT (67 ITR 106) • CIT Vs. Seshasayee Industries Ltd. (242 ITR 691) • Dashmesh Transport Co.(P) Ltd. Vs. CIT (125 ITR 681) • Shriram Transport Finance Co. Ltd. Vs. ACIT (70 ITD 406) 10. Per contra, learned Couns…

M/S. CASA DEL TUBO,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(1), BENGALURU

In the result, appeal of the assessee is dismissed

ITA 1705/BANG/2019[2009-10]Status: DisposedITAT Bangalore09 Jul 2020AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 M/S. Casa Del Tubo, Vs. The Assistant Commissioner Of No.485/5A, 14Th Cross, Income Tax, 4Th Phase, Peenya Industrial Area, Circle – 6(1), Bengaluru – 560 058. Bengaluru. Pan : Aaffc 3427 N Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Smt. R. Premi, Jcit (Dr)(Itat), Bengaluru Date Of Hearing : 01.07.2020 Date Of Pronouncement : 09.07.2020 O R D E R Per A. K. Garodia, Am: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A)-7, Bengaluru, Dated 23.05.2019 For Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Section 244ASection 250

…he AO has placed reliance on the judgment of Hon’ble Apex Court rendered in the case of S. N. Namasivyam Chettiar Trading Co. Ltd., Vs. CIT (Panj) 38 ITR 579 and also on the judgment of Hon’ble Bombay High Court in the case of Dhondiram Dalichand vs CIT (Bom) 81 ITR 609. Hence, it is seen that the addition was made by the AO on this basis that regarding fall in GP, no satisfactory explanation is furnished by the assessee before him. At this juncture, we examine the applicability of the Tribunal order cited by learned AR of the assessee having been rendered in the case of DCIT Vs. M/s. Mandya District Co-op. Milk…

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

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

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

…therefrom. He therefore rejected the books of accounts by invoking the provisions of Section 145(3) of the Act. The reliance was placed on the following case laws: • CIT Vs. British Paints India Ltd. (1991) 188 ITR 44 (SC) • Dondiram Dalichand Vs. CIT(1971) 81 ITR 609 (Bom) • Bharat Milk Products Vs. CIT (1981) 128 ITR 682 (AD) • Punjab Trading Co. Ltd. Vs. CIT • Howrah Trading Co. (P) Ltd. Vs. CIT (1968) 67 ITR 582 (Cal.) • Orissa Fisheries Development Corporation Ltd. Vs. CIT (1978) 111 ITR 923 (Ori) • S.N. Namasivayam Chettiar Vs. CIT [1960] 38 ITR 579 (SC) • Bharat Mills Products Vs. CIT (1981) 128 ITR 682…

ACIT CEN CIR 33, MUMBAI vs. ESKAY KNIT (I) LTD, MUMBAI

In the result, the appeal filed by the assessee in ITA

ITA 7416/MUM/2011[2002-03]Status: DisposedITAT Mumbai28 Sept 2018AY 2002-03

Bench: Shri Saktijit Dey() & Shri G Manjunatha ()

…d on the below mentioned decisions wherein the right of the Assessing Officer to reject the books of account based on his findings of the material placed before him and to invoke the provisions of section 145(2) has been upheld. • Dhondiram Dalichand v. CIT (81 ITR 609)(Bom.) • Orissa Fisheries Development Corporation v. CIT (111 ITR 923) (Orissa) Narsinshingadas Ramakishan Pungaliya v.ACIT (272 ITR 467)(Raj) 6. As regards loss claimed on account of scrapping fixed assets 11 Eskay Knit (I) Ltd amounting to Rs.621.340 lakhs, the AO observed that since the assessee has agreed for the disallowance of the loss by…

ESKAY K'N'IT (INDIA) LTD.,MUMBAI vs. A.C.I.T. CENTRAL CIRCLE -33, MUMBAI

In the result, the appeal filed by the assessee in ITA

ITA 6816/MUM/2011[2002-03]Status: DisposedITAT Mumbai28 Sept 2018AY 2002-03

Bench: Shri Saktijit Dey() & Shri G Manjunatha ()

…d on the below mentioned decisions wherein the right of the Assessing Officer to reject the books of account based on his findings of the material placed before him and to invoke the provisions of section 145(2) has been upheld. • Dhondiram Dalichand v. CIT (81 ITR 609)(Bom.) • Orissa Fisheries Development Corporation v. CIT (111 ITR 923) (Orissa) Narsinshingadas Ramakishan Pungaliya v.ACIT (272 ITR 467)(Raj) 6. As regards loss claimed on account of scrapping fixed assets 11 Eskay Knit (I) Ltd amounting to Rs.621.340 lakhs, the AO observed that since the assessee has agreed for the disallowance of the loss by…

REALSTONE EXPORTS LTD,MUMBAI vs. ITO WD 8(3)(3), MUMBAI

In the result, this appeal filed by the assessee stands dismissed

ITA 3444/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Oct 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Shaktijit Dey, Jm

For Appellant: --- None ---For Respondent: Shri V.Vidhyadhar
Section 133(6)Section 14Section 142(1)Section 144Section 145Section 234

…ction of the A.O. in rejecting the books of account of the assessee is upheld. To strengthen the view of the A.O. reliance is placed on the decision of hon'ble Supreme Court in case of S.N.Namassivayam Chettiar Vs. CIT 38 ITR 579, Dhandiram Dhalichand Vs. CIT 81 ITR 609, 12 ITA No.3444/Mum/2014. M/s.Realstone Exports Limited. Punjab Trading Company Vs. CIT 53 ITR 335, Raja Textiles Ltd. Vs. CIT 86 ITR 673 and in case of Royal Medical Hall Vs. DCIT 46 ITR 748 where it is held that in absence of vouchers and quantitative tally of stock, profit can be estimated by the I.T.O. Regarding the merits of the case, it is…

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