Ram Chandra Singh Ramnik Vs CIT (Pat) 42ITR 780. 2. Bhai Sunder Das Sardar Singh (P) Ltd. v. CIT (Del)

181 ITR 277Reported decision#23230 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 142(1)Section 143(1)Section 143(3)Section 144B Section 145(3)Section 44AB Section 143(2)

Judgments citing Ram Chandra Singh Ramnik Vs CIT (Pat) 42ITR 780. 2. Bhai Sunder Das Sardar Singh (P) Ltd. v. CIT (Del)

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 633/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

…ss income @8% of the total turnover/work receipts by relied on the various case laws, which are as under: 1. Ram Chandra Singh Ramnik Vs CIT (Pat) 42ITR 780. 2. Bhai Sunder Das Sardar Singh (P) Ltd. Vs CIT (Del) 84 ITR 106. 3. Dwarka Prasad Bajaj Vs CIT (Cal) 181 ITR 277. 4. Arihant Builders, Developers Investors (P) Ltd. Vs ACIT (ITAT, SB-Ind) 106 ITD 10. 5. Surinder Pal Nayyar Vs CIT (P & H) 177 Taxmann.207. 6. Indwell Constructions Vs CIT (AP) 232 ITR 776. 5.4. On perusal of the written submission, the appellant contended that books of accounts were audited u/s. 44AB of the Act, furnished the reply along with…

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 632/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

Kundan Rice Mills Ltd., Delhi vs. ACIT, Karnal

In the result, all the appeals of the department as well as the cross objections of the assessee are allowed for statistical purposes

ITA 31/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2015AY 2005-06

Bench: Shri N.K.Saini & Shri C.M. Garg

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Gajanand Meena, CIT-DR

Section 133ASection 145Section 153A

…sferred to your account. The AO accordingly rejected the books of account u/s 145(3) of the Act by relying on the following case laws: 1. Arihant Builders, Developers & Investors (P) Ltd. Vs ACIT (ITAT, SB-Ind) 106 ITD 10 2. Dwarka Prasad Bajaj Vs CIT (Cal) 181 ITR 277 3. Ram Chandra Sinsh Ramnik Lal Vs CIT (Pat) 42 ITR 780 4. Bhai Sunder Dass Sardar Singh (P) Ltd Vs CIT (Del) 84 ITR 106 5. G.K. Padmaraju Vs. CIT 37 ITR 365 [AP] 6. Wall Street Construction Ltd. Vs. DCIT 87 ITD 47 [Mum-TM] 17. After rejecting the books of account, the AO opined that it would be reasonable if the g.p. rate in respect of trading…