Dhondiram Dalichand v. Commissioner of Income Tax

Q: How many judgments cite Dhondiram Dalichand v. Commissioner of Income Tax?

24 judgments on BharatTax cite Dhondiram Dalichand v. Commissioner of Income Tax (81 ITR 609), spanning 2016 to 2026.

Q: Which sections of the Income Tax Act does Dhondiram Dalichand v. Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 143(3), Section 132, Section 133(6), Section 147, Section 132 of the Act, Section 133(6) of the Act.

81 ITR 609High Court1971#4882 most cited

What is Dhondiram Dalichand v. Commissioner of Income Tax authority for?

An Income Tax Officer does not need to explicitly state that an assessee's method of accounting is improper; it is sufficient if the assessment order implies this finding, allowing for rejection of books and best judgment assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Dhondiram Dalichand v. Commissioner of Income Tax · 81 ITR 609 · section 145(3) · rejection of books · best judgment assessment · implied finding · method of accounting · ITAT-Panaji

Sections most often in play

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

Issues it is cited on

principal commissioner of income-tax income-tax officer section 145(3)scrutiny assessment section 133(6)section 145 undisclosed income section 132 section 143(3)nfac total income business

Judgments citing Dhondiram Dalichand v. Commissioner of Income Tax

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)

…2 maintained. The reliance is placed on the following case laws:- 1. Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT (1994) 210 ITR 406, 408 (All). 2. Rainbow Metals (India), In re, (1995) 83 Taxman 160,166 (ITSC, Bom) 3. Dhondiram Dalichand v. CIT (1971) 81 ITR 609 (Bom). 4. Ram Chandra Singh Ramnik Lal v. CIT (1961) 42 ITR 780 (Pat) 2. Whether in the facts and circumstances of the case, the Ld, CIT (Appeals), Meerut, has erred in law in deleting the addition of Rs.4,83,540/- made by the A.O on account of disallowance of 20% out of several expenses debited to the P & L a/c all of which remained unsupported 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

…he Hon’ble Supreme Court as well as various High Courts of the land in the following citations: i) S.N. Namasiwayam Chettiar v CIT (SC) 38 ITR 579 (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…

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)

…ideration, no such other factor has been pointed out by the AO. It only goes to show that the AO is mechanically referring to certain case laws without appreciating the contents thereof. As regards the reliance the decision in the case of Dhondiram Dalichand (81 ITR 609), itis noted that in that 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 a…

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)

…(3) of the I.T. Act, 1961 is placed on the case laws as under: a) Awadhesh Pratap Singh Abdu Rehman & Bros. vs. CIT, (1994) 210 ITR 406, 408 (All); b) Rainbow Metals (India), In re, (1995) 83 Taxman 160, 166 (ITSC, Bom); c) Dhondiram Dalichand vs. CIT, (1971) 81 ITR 609 (Bom); d) Ram Chanda Singh Ramnik Lal vs. CIT (1961) 42 ITR 780. 2. Whether in the facts and circumstances of the case, the ld. CIT(Appeals), Meerut, has erred in holding that sales have not correctly been worked out by the Assessing Officer ignoring the fact that the Assessing Officer worked out the sales by adding the purchases & development cha…