How many judgments cite Namasivayam Chettiar v. CIT?

55 judgments on BharatTax cite Namasivayam Chettiar v. CIT (38 ITR 579), spanning 2010 to 2026.

Which sections of the Income Tax Act does Namasivayam Chettiar v. CIT come up under?

It is most often cited in judgments turning on Section 145(3), Section 143(3), Section 144, Section 115BBE, Section 133(6), Section 145.

Namasivayam Chettiar v. CIT

38 ITR 579Supreme Court of India1960#2111 most cited

What is Namasivayam Chettiar v. CIT authority for?

The absence of a stock register, which is crucial for a quantitative tally to verify accounts, can be a material ground for rejecting books of account under Section 145(3) if the true profits of the business cannot be deduced.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Also referred to as

Namasivayam Chettiar v. CIT · Section 145(3) · rejection of books of account · absence of stock register · quantitative tally · verification of accounts · deduction of profits · method of accounting · assessment procedure · S.N.N Mamasivayam Chettiar

Also reported as

191 CTR 168

Sections most often in play

Section 145(3)Section 143(3)Section 144 Section 115BBE Section 133(6)Section 145 Section 147 Section 148

Issues it is cited on

section 145(1)rejection of books of account section 145(3)section 145 section 131 section 133 section 133a first appeal income from other sources section 69 section 13 section 143

Judgments citing Namasivayam Chettiar v. CIT

JORSS BULLION PVT LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX -CENTRAL CIRCLE 7(1), MUMBAI

ITA 4758/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Mar 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareswar Chidara

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OMKARESWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 4004/Mum/2025 A.Y: 2017-18 DCIT, CC – 7(1) Vs. Jorss Bullion Pvt Ltd Room No. 653, 6th Floor, AayakarBhawan, MK Road, churchgate, Mumbai. Room No. 4, 1st Floor, 97 Shreenathji Building, Bhuleshwar road, Kalbadevi, Mumbai (Applicant) PAN/GIR No. AABCJ9650P (Respondent) ITA No. 4758/Mum/2025 A.Y: 2017-18 Jorss Bullion Pvt Ltd Vs. DCIT, CC – 7(1) Room No. 4, 1st Floor, 97 Shreenathji Building, Bhuleshwar road, Kalbadevi, Mumbai Room No. 653, 6th Floor, AayakarB…

DCIT, CENTRAL CIRCLE 7(1), MUMBAI vs. JORSS BULLION PRIVATE LIMITED, MUMBAI

ITA 4004/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Mar 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareswar Chidara

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OMKARESWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 4004/Mum/2025 A.Y: 2017-18 DCIT, CC – 7(1) Vs. Room No. 653, 6th Floor, AayakarBhawan, MK Road, churchgate, Mumbai. (Applicant) Jorss Bullion Pvt Ltd Room No. 4, 1st Floor, 97 Shreenathji Building, Bhuleshwar road, Kalbadevi, Mumbai PAN/GIR No. AABCJ9650P (Respondent) ITA No. 4758/Mum/2025 A.Y: 2017-18 Jorss Bullion Pvt Ltd Vs. DCIT, CC – 7(1) Room No. 4, 1st Floor, 97 Shreenathji Building, Bhuleshwar road, Kalbadevi, Mumbai Room No. 653, 6th Floor, AayakarB…

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

…which they are made and be reliable. In certain types of businesses, the absence of stock register or a quantitatively or qualitatively tallied manufacturing account can be a material ground for rejection of books [Namasivayan Chettiar (SN) Vs. C.I.T. (1960) 38 ITR 579 (SC), C.I.T. Vs. British Paints (India) Ltd. (1991) 188 ITR 44 (SC), Bimal Kumar Anant Kumar Vs. C.I.T. (2007) 288 ITR 278 (All.)]. In timber business, timber is sold with reference to length, girth and weight of timber, a stock account merely with reference to number of logs cannot be accepted as stock account capable of verification [C.I.T. Vs.…

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

R.H. AGRO OVERSEAS (P) LTD,NEW DELHI vs. ACIT, CIRCLE-21(2), NEW DELHI

The appeal of the revenue is dismissed being devoid of any merit and bereft of any reasoning

ITA 1151/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Jun 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royr.H. Agro Overseas (P) Vs. Acit, Circle -21(2) Limited, A-7, 1St Floor, R. No. 222, C.R Bldg. South Exntension, New Delhi – 110002 Part-H, New Delhi – 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent Acit, Circle-20(2) Vs. M/S R.H. Agro Overseas New Delhi Pvt.Ltd. A-7, 1St Floor, South Extn. Part-Ii New Delhi- 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Monika Singh, CIT, DR

Section 143(3)Section 145

…the income. profit or gain of an assessee. the authoritieies would be justified in rejecting the account books u/s. 145(2) and in making the assessment in the manner contemplated in that provision. 7.2 In the case of S.N.N Mamasivayam Chettiar Vs. CIT (1960) 38 ITR 579 (SC) it has been held that keeping of a stock register is of great importance because that is a mean of verifying the assessee's accounts by having a 'quantitative tally' if, after taking into account all the materials including the want of a stock register, it is found that the method of accounting the correct profits of the P a g e | 6 ITA No\.…

ACIT, CIRCLE-20(2), NEW DELHI vs. R.H. AGRO OVERSEAS (P) LTD., NEW DELHI

The appeal of the revenue is dismissed being devoid of any merit and bereft of any reasoning

ITA 4964/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Jun 2025AY 2013-14

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Monika Singh, CIT, DR

Section 143(3)Section 145

AJAY SHARMA,DELHI vs. ITO WARD-44(6), DELHI

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

ITA 2504/DEL/2024[2020-21]Status: DisposedITAT Delhi21 May 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Rajesh Tiwari, Sr. DR

Section 143(1)(a)Section 143(2)Section 144Section 250

…ements of the audit report. Accordingly, the Assessing Officer rejected the books of account of the appellant u/s 145(3) of the Act. The Assessing Officer also quoted the following judgments in support of his action: (S N Namashivayam Chettiyar vs. CIT (1960) 38 ITR 579 (SC); Bombay Cycle Stores Co. Ltd., vs. CIT (1958) 33 ITR 13 (Bombay); . CIT Vs Pareck Brothers (Patna) 167 ITR 344; Ratanlal Omprakash Vs CIT (Ori) 132 ITR 640) The Hon'ble Calcutta High Court in the case of Amiya Kumar Roy and Brothers v/s. CIT (1994) 206 ITR 306 Vikas W.S.P. Ltd. v. Commissioner of Income-tax, Hissar [2009] 177 TAXMAN 142 (PUNJ…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 11Section 11(5)Section 13(1)(d)Section 145(3)

…(Del.) 2. Surat City Gymkhiana vs DCIT 254 ITR 744 (Guj) 3. CIT vs Sir M. Visveswaraya Educational Trust 319 ITR 425((Karn) 4. Nachimuthu Industrial Association Vs. CIT 235 ITR 190 5. CIT vs VGP Foundation 262 ITR 187 (Mad.) 6. S.N. Namasivaym Chettiar vs CIT 38 ITR 579 (SC) 3.3 On the other hand, the ld.AR supported the order of the ld. CIT(A) and submitted that the ld.CIT(A) is justified in holding that while development fund is a capital receipt and it would not be added to the gross receipt in the Income & Expenditure Account of the assessee. Thus, the grounds raised by the department deserve to be deleted.…

BIPIN BIHARI MOHANTY,BHUBANESWAR vs. ACIT CIRCLE -5(1), BHUBANESWAR

In the result, both the appeals of the assessee are partly allowed

ITA 51/CTK/2023[2013-14]Status: DisposedITAT Cuttack27 Jun 2023AY 2013-14

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 131Section 145(3)Section 148

…d has rejected the books. The Hon’ble Kolkata High Court in the case of Dabros Industrial Co. (P.) Ltd., reported in [1977] 108 ITR 424 (Cal.) has, following the decision of the Hon’ble Supreme Court in the case of S.N.Namasivayam Chettiar, reported in [1960] 38 ITR 579(SC), categorically held that once the books of accounts are rejected then the profit should be estimated. Once the income of the assessee is estimated then no further additions by disallowance of expenditure or reference to unsubstantiated statements recorded can be made. Consequently, the addition representing the difference between the income of…

BIPIN BIHARI MOHANTY,BHUBANESWAR vs. ACIT CIRCLE -5(1), BHUBANESWAR

In the result, both the appeals of the assessee are partly allowed

ITA 50/CTK/2023[2012-13]Status: DisposedITAT Cuttack27 Jun 2023AY 2012-13

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 131Section 145(3)Section 148

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

Section 143(2)Section 145(3)

…profits or gains of an assessee, the authorities would be justified in rejecting the account books under section 145(2) and in making the assessment in the marines contemplated in that provision. It has also been held in S.N. NamasivayamChettiar v. CIT [1960] 38 ITR 579 (SC) that keeping of a stock register is of great importance because that is a means of verifying the 6 M/s Rajendra Prasad Srivastava assessee's accounts by having a quantitative tally'; if, after taking into account all the materials including the want of a stock register, it is found that from the method of accounting the correct profits of th…

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR vs. SHRI CHANDRA SURANA, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 166/JPR/2022[2017-18]Status: DisposedITAT Jaipur15 Dec 2022AY 2017-18

Bench: Auditor. Any Stock Register Whatsoever Was Not Furnished During The Course Of Assessment Proceedings To Verify The Quantitative Sale Made During The Year Whether The Item Shown By The Assessee As Sold Was Actually In Stock Of The Assessee Or Not & Quantity & Value Of The Sale Shown Remains Unverified. 3. The Ld. Cit(A) Has Erred In Law & On Facts By Ignoring The Vital Fact.

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Chanchal Meena, JCIT-DR

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 68

…the AO and 2.3 prayed that the ld. CIT(A) is not justified in deleting the addition of Rs.2,90,93,500/-. To this effect, the ld.DR relied upon the following decisions. 1. CIT vs McMillan & Co. (1958) 33 ITR 182 (SC) 2. S.N. Namasivayam Chettiar vs CIT (1960) 38 ITR 579 (SC) 3. CIT vs Durga Prasad More (1971) 82 ITR 540 (SC) 4. Sumati Dayal vs CIT (1995) 214 ITR 801 (SC) 2.4 On the other hand, the ld. AR supported the order of the ld. CIT(A) and filed the filed the following written submission. Submission of assessee As ground NO., 1 to 3 of the department are interlinked hence a combined submission is made her…

ACIT,CIRCLE-30(1), NEW DELHI vs. AKASH PODDAR, NEW DELHI

In the result, the appeal of the Revenue is partly allowed

ITA 4344/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Dec 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Kanav Bali, Sr. DR

Section 17(3)(iii)

…of the Hon’ble Courts which are mentioned as under:  CIT vs. Sarangpur Cotton Manufacturing Co. Ltd., 6 ITR 36  CIT vs. A. Krishnaswami Mudaliar & Ors., 53 I.T.R. 122, 128 and 132  CIT Vs. Mc-Milan & Co., 33 I.T.R. 182;  S.N. Namasivayam Chettiar vs. CIT 38 ITR 579, 588  Commissioners of Inland Revenue v. Cock, Russell and Co. Ltd., 29 Tax Cases 387, 392, 13. From the facts, we find that the one reason of the settlement was allotment of shares and as per the employment agreement, the shares have to be allotted @ 7500 for each year of completed service. And since, the assessee has completed only two complet…

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

…appellant has admitted that day to day stock register or quantitative tally was not maintained and there was considerable fall in the GP rate for which various reasons have been given. The Hon'ble Supreme Court in the case of S. N. NamasivayamChettiar V. CIT 38 ITR 579 (SC) has held that M/s Silvex & Co. (India) Ltd. non-maintenance of stock register can justify the rejection of accounts. Besides, the AO has also pointed out some other shortcomings/defects in the books of accounts such as unverifiable claim of expenses debited in the trading and P&L account. The AO has also relied on the cases of Basti Ram Naray…

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

DCIT, CIRCLE-4, JAIPUR vs. M/S KANDOI METAL POWDERS MANUFACTURING COMPANY PVT. LTD., JAIPUR

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a

Section 139Section 143(3)Section 147Section 148

…him and he should have fare opportunity. It is upto the assessee to avail of it, consistent with the principal of natural justice, to rebut the same. (a) Chiranji Lal Steel Rolling Mills Vs. CIT 84 ITR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak Vs. CIT (1935) 3 ITR 361 (Pat) (d) Balasubramanian (P.N.) Vs. ITO (1978) 112 ITR 512 (AP) (e) Bagsu Devi Bafna Vs. CIT (1966) 62 ITR 506 (Cal) (f) Cashmir Vastralaya Vs. CIT (1978) 112 ITR 630 (Pat) (v) Munna Lal Murlidhar Vs CIT (1971) 79 ITR 540 (All) The principle of natural justice involve a right in the assessee to inspec…

ACIT,CIRCLE-2,, BHARUCH vs. SHRI MOHMEDSADIK A SHAIKH, ANKALESHWAR

In the result, appeal filed by the Revenue is dismissed

ITA 682/SRT/2018[2014-15]Status: DisposedITAT Surat27 Jun 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.682/Srt/2018 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) The Acit, Circle-2, Vs. Mohmedsadik A. Shaikh, Bharuch. Prop. Of Earth Power, Behind Mona Complex, Rajpipla Chowkdi, Ankleshwar-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahzps5638N (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee By : Ms Kinjal V. Shah, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 27/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 27/06/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Vadodara [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)-Vadodara-3/10033/2017-18, Dated 30.07.2018, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Ms Kinjal V. Shah, CAFor Respondent: Shri Deependra Kumar, Sr. DR

Section 143(3)Section 144Section 145(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.682/SRT/2018 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) The ACIT, Circle-2, Vs. Mohmedsadik A. Shaikh, Bharuch. Prop. of Earth Power, Behind Mona Complex, Rajpipla Chowkdi, Ankleshwar-395002. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHZPS5638N (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee by : Ms Kinjal V. Shah, CA Revenue by : Shri Deependra Kumar, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 27/04/2022 घोषणाक"तार"ख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R…

SUBHENDU KU.SUBUDHI vs. COMNR.OF I.TAX

The appeal is allowed in the above terms

ITA/102/2009HC Orissa06 Jan 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 133ASection 143Section 145

…ounts with any evidence in the survey operations on 8-10-2007, carried by the A.O. and its business premises during the course of assessment proceedings. Reference in this context is drawn to the decisions in the case of S.N. Namasivayam Chettiar v. CIT, 38 ITR 579 (SC) and Amiya Kumar Roy & Bros. v. CIT, 206 ITR 306 (Cal.). The next question, therefore, that arises under the circumstances is the reasonability of estimation of its gross profit by sustaining an addition of Rs.4 lakhs, i.e. Rs.15.68 lakhs; the Revenue being not in appeal against the impugned order. During the hearing, the learned AR was…

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

ITA 1416/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh05 Oct 2021AY 2015-16

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Kumar, Addl. CIT

Section 133ASection 143(1)Section 143(3)Section 145(3)Section 234Section 234B

…r consideration was at 2.98%. Therefore the A.O. was unjustified in invoking the provisions of Section 145(3) of the Act. The reliance was placed on the following case laws: • CIT Vs. Excel Industries Ltd. 358 ITR 295 (SC) • S.N. Namasivayam Chettial Vs. CIT 38 ITR 579 (SC) • CIT Vs. Paradise Holdiays 325 ITR 13 (Del) • CIT Vs. M/s Rice India Exports Pvt. Ltd. in ITA No. 999/2010 dated 03.08.2010 • CIT Vs. Smt. Poonam Rani 326 ITR 223 (Del) • CIT Vs. Jas Jack Elegance Exports 324 ITR 95 • ITO Vs. Somsons & Co., 148 Taxman 21 (Asr) (Mag) • Pandit Bors. Vs. CIT 26 ITR 159 (Punj) • S. Veeriah Reddiar Vs. CIT 38 ITR…

DCIT, CC-1, , JAIPUR vs. SHRI JUGAL KISHORE GARG(DEREWALA), JAIPUR

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@

Section 143(3)

…nd he should have fare opportunity. It is upto the assessee to avail of it, constant with the principal of natural justice, to rebut the same. (a) Chiranji Lal Steel Rolling Mills Vs. CIT (1972) 84 ITR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak Vs. CIT (1935) 3 ITR 361 (Pat) (d) Balasubramanian (P.N.) Vs. ITO (1978) 112 ITR 512 (AP) (e) Bagsu Devi Bafna Vs. CIT (1966) 62 ITR 506 (Cal) (f) Cashmir Vastralaya Vs. CIT (1978) 112 ITR 630 (Pat) 5. Addi tion canno t be made on the basi s of state ment of a th ird p arty: - It is a case where the addition has been made onl…

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