Which sections of the Income Tax Act does Principal Commissioner of Income-tax v. Marg Ltd. come up under?

It is most often cited in judgments turning on Section 144, Section 145(3), Section 28, Section 29, Section 30, Section 43A.

Principal Commissioner of Income-tax v. Marg Ltd.

Q: How many judgments cite Principal Commissioner of Income-tax v. Marg Ltd.?

11 judgments on BharatTax cite Principal Commissioner of Income-tax v. Marg Ltd. (2017 SCC OnLine MAD 37852), spanning 2020 to 2026.

2017 SCC OnLine MAD 37852Income Tax Appellate Tribunal2017#9980 most cited

What is Principal Commissioner of Income-tax v. Marg Ltd. authority for?

The Assessing Officer must conclude that the assessee's books of account are incorrect, incomplete, or unreliable, and formally reject them, before proceeding to make an assessment based on their own estimation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Principal Commissioner of Income-tax v. Marg Ltd. · rejection of books of account · best judgment assessment · section 144 · section 145(3) · incorrect books of account · incomplete books of account · unreliable books of account · sine qua non

Also reported as

146 TTJ 476

Sections most often in play

Section 144 Section 145(3)Section 28 Section 29 Section 30 Section 43A Section 69 Section 132

Issues it is cited on

rejection of books of account best judgment assessment section 30 profits and gains of business or profession principal commissioner of income-tax section 145(3)section 145 section 29 section 28 unexplained investment section 69 assistant commissioner

Judgments citing Principal Commissioner of Income-tax v. Marg Ltd.

Bilaspur Exports Industries, Tifra Industrial Area, Bilaspur vs. Income Tax Officer-2(1), Shri Ram Palaza Vyapar Vihar

In the result, appeal of the assessee in ITA

ITA 153/RPR/2026[2015-16]Status: HeardITAT Raipur07 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.153/Rpr/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 Pan: Aaffb6181Q

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 145Section 145(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.153/RPR/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 PAN: AAFFB6181Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.04.2026 घोषणा क" तार…

Step Logistics Private Limited, Raipur vs. Dy. Commissioner of Income Tax, Circle 1(1), Raipur

In the result, appeal of the assessee in ITA

ITA 636/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.636/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 Pan: Aancs0382F

For Appellant: S/shri Praveen Khandelwal &For Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.636/RPR/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 PAN: AANCS0382F ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Praveen Khandelwal & Praveen Goyal, CAs Revenue by : Dr. Priyanka Patel, Sr. DR…

Isha Metal Stores, Raipur vs. ACIT, Central Circle-2, Raipur

In the result, appeal of the assessee in ITA

ITA 756/RPR/2025[2019-20]Status: DisposedITAT Raipur23 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.756/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20

For Appellant: Shri Sunil Kumar Agrawal, CA &For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.756/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Isha Metal Stores Gol Bazar, Raipur-492 001 PAN: AAAFI6193C .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA & Vidya Verma, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 585/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Jan 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 584/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Jan 2026AY 2018-19

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Jamaluddin S/O Shri Chunir Ahmed, Ghaziabad vs. ITO Ward 1(3), Ghaziabad

ITA 3551/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

Jamaluddin, Ghaziabad vs. ITO Ward-1(3), Ghaziabad

ITA 3550/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

J C Home Tex, Jaipur vs. Assistant Commissioner of Income Tax Circle - 7, Jaipur

ITA 292/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Jul 2024AY 2016-17

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)

Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)

…on precedent Rejection of books of account by Assessing Officer – Nothing on record to show satisfaction of Assessing Officer that books incorrect, incomplete or unreliable – Provisions of section 144 cannot be invoked – Income Tax Act, 1961, ss. 144, 145(3). 146 TTJ 476 Asstt. CIT vs. Intermedia Cable Communication (P) Ltd. (Pune 'B') Accounts – Rejection – Absence of defects/discrepancies in the accounts vis-à- vis estimation of income – AO cannot reject the books of accounts unless the accounts of the assessee suffer from either of the twin reasons specified in s. 145(3) i.e., incompleteness or incorrectness –…

Pr. Commissioner of Income Tax (Central) -I vs. M/S Forum Sales Pvt. Ltd

The appeals stand dismissed

ITA/863/2019HC Delhi01 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 260A

…ITA 862/2019 & ITA 863/2019 Page 1 of 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 13 February 2024 Judgment pronounced on: 01 March 2024 + ITA 862/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 ..... Appellant Through: Mr. Zoheb Hossain, SSC and Mr. Sanjeev Menon, JSC versus M/S FORUM SALES PVT. LTD. ..... Respondent Through: Mr. Yoginder Handoo and Mr. Ashwin Kataria, Advs. + ITA 863/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 .…

M/S Mojika Real Estate & Developers Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1429/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)

Section 133ASection 133A(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1236/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke The DCIT, M/s Mojika Real Estate & Vs. Circle-03, Developers Pvt. Ltd., Jaipur. D-89A, Meera Marg, Banipark, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM8357R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1429/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 M/s Mojik…

Deputy Commissioner of Income Tax, Circle-3, Jaipur vs. M/S Mojika Real Estate & Developers Pvt. Ltd., Jaipur

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1236/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)

Section 133ASection 133A(3)Section 145(3)