What is State of Orissa v. Maharaja Shri B.P. Singh Deo authority for?

An assessment order enhancing income without disclosing the basis of enhancement and relying on mere suspicion is not sustainable. Best judgment assessment must be based on relevant material and cannot be arbitrary.

How many judgments cite State of Orissa v. Maharaja Shri B.P. Singh Deo?

40 judgments on BharatTax cite State of Orissa v. Maharaja Shri B.P. Singh Deo (76 ITR 690), spanning 2011 to 2025.

Which sections of the Income Tax Act does State of Orissa v. Maharaja Shri B.P. Singh Deo come up under?

It is most often cited in judgments turning on Section 144, Section 144B, Section 145(3), Section 133(6), Section 139(1), Section 143(3).

State of Orissa v. Maharaja Shri B.P. Singh Deo (76 ITR 690)

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

…. Enterprises (2002) 122 Taxman 124 (SC) wherein the Hon’ble Supreme Court approving the decision of the lower authorities affirmed that the addition made on the basis of ‘pure guess work’ were unsustainable. State of Orissa vs. Maharaja B.P. Singh Deo (1970) 76 ITR 690 (SC) wherein the Assistant Collector has not given no reasons for enhancing the assessment and his order does not disclose the basis on which he has enhanced the assessment. The Hon’ble Supreme Court held that the assessment must be based on some relevant material. It is not a power that can be exercised under the sweet will and pleasure of the co…

SATYA NARAYAN ,BHARATPUR vs. ITO WARD 1, BHARATPUR

In the result, the appeal of the assessee is allowed

ITA 1434/JPR/2024[2021-22]Status: DisposedITAT Jaipur01 Apr 2025AY 2021-22

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1434/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Satya Narayan बनाम Income Tax Officer, Prop. M/s Shiv Charan Lal Satya Vs. Ward -1, Narayan, Navin Mandi Yard, Nadbai, Bharatpur Bharatpur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAPPN9055M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Ashish Khandelwal, CA राजस्व की ओर से/Revenue by: Sh. Anup Singh

For Appellant: Sh. Ashish Khandelwal, CAFor Respondent: Sh. Anup Singh, Addl. CIT

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

…d as it is now well-settled that if the profits shown by the assessee in his return are not accepted, it is for the taxing authorities to prove that the assessee has made more profits than returned – In State of Orissa v/s Maharaja Shri B.P. Singh Deo [1970] 76 ITR 690, the Supreme Court has observed (at page 691): "Apart from coming to the conclusion that the material placed before him by the assessee was not reliable, the Assistant Collector has given no reasons for enhancing the assessment. His order does not disclose the basis on which he has enhanced the assessment. The mere fact that the material placed b…

HARSHANG KAUSHIKKUMAR RAMI,AHMEDABAD vs. THE ITO,WARD 1(2)(3), AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1316/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2017-2018

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2017-18

Section 133(6)Section 144Section 144BSection 147Section 148Section 69A

…decisions of Rajkot Bench of ITAT. The Ld. AR also relied upon the decision of Hon’ble Gujarat High Court in the case of CIT vs. President Industries 258 ITR 654, decision of Hon’ble Apex Court in the case of State of Orissa vs. Maharaja Shri B.P. Singh Deo, 76 ITR 690 and various other case always including that of PCIT vs. Shitalben Saurabh Vora. the Ld. AR submitted that the said deposits made be treated as sales and not undisclosed investments at all as the past history of the assessee clearly shows that similar business was done in the past and the reasonable estimate of the income was Assessment Year: 2017…

SHRI DEVENDRA THAKERSHIBHAI THAKKAR,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 587/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.587/Ahd/2020 िनधा"रण वष" /Assessment Year : 2913-14 Devendra Thakershibhai The Ito बनाम/ Thakkar Ward-3(2)(1) V/S. Prop. Of Prism Agri Ahmedabad – 380 015 Tradelink Ravjipura Nava Bazar, Bavla Tal: Dascroi Ahmedabad – 380 057 "थायी लेखा सं./Pan: Aospt 8109 B अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 144Section 145(2)

…can be made on mere suspicion or unsubstantiated assumptions. 9.3. It is a settled legal principle that estimation of income must be based on facts and cannot be arbitrary or excessive. The Hon’ble Supreme Court in State of Orissa v. Maharaja B.P. Singh Deo (76 ITR 690) held that assessments must be based on relevant material and not conjecture. Similarly, in CIT v. J.J. Enterprises (122 Taxman 124), the Court disapproved of arbitrary estimations without cogent reasons. 9.4. In this case, the estimation of income at 0.5% and subsequently 0.1% by the AO and CIT(A), respectively, was not justified when the books…

RAM KUMAR GUPTA,KOLKATA vs. ACIT, CIR. 43, , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 309/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Aug 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.309/Kol/2024 Assessment Year: 2017-18 Ram Kumar Gupta…...…………….....……………………....………....Appellant 67/46, Posta Chowrasta, Kolkata -700007. [Pan: Adrpg8556B] Vs. Acit, Circle-43, Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajiva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr On Behalf Of P. P. Barman, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 09, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.1,10,46,000/- Made By The Assessing Officer On Account Of Cash Deposits In The Bank Account Of The Assessee During Demonetization Period. 3. The Brief Facts Of The Case Are That The Assessee Derives Income From Retail Trading In The Name Of M/S R. Kumar & Co. The Assessee Filed His Return Of Income On 28.07.2017 Declaring A Total Income Of Rs.8,19,420/-. The Return Was Selected For Scrutiny & Notices U/S

Section 250Section 44ASection 68

…Ram Sher Singh Vs CIT (1934) 2 ITR 129]. Further, "an assessment framed under this section does not mean that the A.O can make the assessment capriciously or without regard to any available material at all." [State of Orissa Vs Maharaja B. P. Singh Deo (1970) 76 ITR 690 (SC)]. 1.17 It is further submitted that in the instant case, the addition of the sale proceeds deposited in the bank account as undisclosed income is unjustified. There is no material to hold that the cash deposited was not part of the sales and the same was assessee’s undisclosed income. It is further submitted that any addition, based on a pure…

G-TEKT INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

ITA 5922/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Jul 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 143(3)

…75 (SC) - Nitin Sales Corporation vs. ITO : [2008] 212 Taxation 49 (Delhi HC) - Friends Clering Agency (P) Ltd. vs. CIT : [2011] 237 CTR 464 (Del) - Omar Salay Mohamed Sait vs. CIT : [1959) 37 ITR 151 - State of Orissa v. Maharaja Shri B.P. Singh Deo : (1970) 76 ITR 690 6.1 It was also submitted that appellant has sold dies to HCIL at loss of Rs. 39,43,12,558/- and after negotiating recovered foreign exchange loss of Rs. 16,44,05,000/- incurred on account of purchases of dies and consequently reduced the loss to Rs. 22,99,07,858/- which shows genuineness of the transaction. 6 7. On the other hand, Ld. Dr submitt…

PRAMOD N. PRAJAPATI,SURAT vs. THE INCOME TAX OFFICER, WARD-1, VAPI, VAPI

In the result, this appeal of assessee is dismissed

ITA 621/SRT/2018[1998-99]Status: DisposedITAT Surat20 Dec 2022AY 1998-99

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Pramod N. Prajapati, Pr.Cit-1, B-1, Panchvati Apartment, Valsad. Vs. Tokarkhada, Silvasa, D&Nh-396230 Pan No. Accpp 2457 J Appellant/ Assessee Respondent/ Revenue Hasmukhbhai N. Prajapati, Pr.Cit-1, E 8, Gokul Vihar, Tokarkhada, Valsad. Vs. Silvasa, D&Nh-396230 Pan No. Accpp 2456 K Appellant/ Assessee Respondent/ Revenue

Section 154Section 250Section 254(1)Section 271(1)(c)

…assessment proceedings as sole basis of penalty without anything more as held in Jain Bros. Vs Union of India 77 ITR 107 (SC). 3. Ld. CIT(A) has erred in facts and in law in levying penalty without recording finding of concealment as held in CIT Vs. Anwar Ali 76 ITR 690 (SC), CIT vs/ Khoday Eswarsa 83 ITR 369 (SC) and Ananthraman Veerasinghaiah & Cop. Vs CIT 123 ITR 457 (SC). 4. Ld. CIT(A) has failed to appreciate that cash of Rs. 5,00,000/- is assessed as income of A.Y. 1998-1999 though said income was disclosed in V.D.I.S. 1997 being cash of A.Y. 1991-1992 to 1997-1998 and is therefore assessable as income of r…

ACIT, CENTRAL CIRCLE-1,, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, the appeals of the revenue and the cross-objections of the assessee are dismissed

ITA 8/RAN/2021[2015-16]Status: DisposedITAT Ranchi15 Nov 2022AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma] I.T.(Ss)A. No. 1/Ran/2021 I.T.(Ss)A. No. 5/Ran/2019

Section 132(1)Section 153ASection 37(1)Section 68Section 69C

…ears which appears to be reasonable in view of this size and scale of business of the assessee and finally allowed the appeal of the assessee and following various decision as referred namely State of Orissa vs. Maharaja Shri B.P. Singh Deo reported in [1970] 76 ITR 690 (SC), Karnataka State Forest Industries Corporation Ltd. reported in [1993] 201 ITR 674 (Karnataka-High Court), P. J. Philip vs. State of Kerala [1993] 201 ITR 591 (Kerala-High Court), CST vs. Kutubali Noorjibhai and co. [1975] 36 STC 523 (Bom- 14 IT(SS)A No. 1/RAN/2021 IT(SS) No. 5/Ran/2019 C.O Nos. 11 & 12/Ran/2021 AY: 2013-14, 2014-15 & 2015-1…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA

ITA 534/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…t such power ought to be exercised judicially and estimating the income under best judgment assessment as per the Rules of justice & equity and goods concise. The Hon’ble Supreme Court in the case of State of Orissa v. Maharaja Shri B.P. Singh Deo reported in 76 ITR 690 (SC) held that the mere fact that the materials placed by the assessee were unreliable did not empower the Assistant Collector to make an arbitrary order of enhancement. The power to levy assessment on the basis of best judgment is not an arbitrary power. The assessment had to be based on relevant material. Further also same view had been taken by…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA

ITA 533/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…t such power ought to be exercised judicially and estimating the income under best judgment assessment as per the Rules of justice & equity and goods concise. The Hon’ble Supreme Court in the case of State of Orissa v. Maharaja Shri B.P. Singh Deo reported in 76 ITR 690 (SC) held that the mere fact that the materials placed by the assessee were unreliable did not empower the Assistant Collector to make an arbitrary order of enhancement. The power to levy assessment on the basis of best judgment is not an arbitrary power. The assessment had to be based on relevant material. Further also same view had been taken by…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD., KOLKATA

ITA 375/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…t such power ought to be exercised judicially and estimating the income under best judgment assessment as per the Rules of justice & equity and goods concise. The Hon’ble Supreme Court in the case of State of Orissa v. Maharaja Shri B.P. Singh Deo reported in 76 ITR 690 (SC) held that the mere fact that the materials placed by the assessee were unreliable did not empower the Assistant Collector to make an arbitrary order of enhancement. The power to levy assessment on the basis of best judgment is not an arbitrary power. The assessment had to be based on relevant material. Further also same view had been taken by…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD., KOLKATA

ITA 374/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…t such power ought to be exercised judicially and estimating the income under best judgment assessment as per the Rules of justice & equity and goods concise. The Hon’ble Supreme Court in the case of State of Orissa v. Maharaja Shri B.P. Singh Deo reported in 76 ITR 690 (SC) held that the mere fact that the materials placed by the assessee were unreliable did not empower the Assistant Collector to make an arbitrary order of enhancement. The power to levy assessment on the basis of best judgment is not an arbitrary power. The assessment had to be based on relevant material. Further also same view had been taken by…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. ITO, WARD - 10(1), , KOLKATA

ITA 2116/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Dec 2021AY 2013-14

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…t such power ought to be exercised judicially and estimating the income under best judgment assessment as per the Rules of justice & equity and goods concise. The Hon’ble Supreme Court in the case of State of Orissa v. Maharaja Shri B.P. Singh Deo reported in 76 ITR 690 (SC) held that the mere fact that the materials placed by the assessee were unreliable did not empower the Assistant Collector to make an arbitrary order of enhancement. The power to levy assessment on the basis of best judgment is not an arbitrary power. The assessment had to be based on relevant material. Further also same view had been taken by…

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

…TR 288 • CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) • Nathu Ram Prem Chand Vs. CIT 49 ITR 561 (All) • EMC Machine Works Vs. CIT 49 ITR 650 (All) • CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) • State of Orissa Vs. Maharaja Shri B.P. Singh Deo 76 ITR 690(SC) • State of Kerala Vs. C. Velukutty 60 ITR 239 (SC) • Kachwala Germs Vs. CIT 288 ITR 10 (SC) 6.3 The assessee also submitted to the Ld. CIT(A) that the replies were furnished to the A.O. during the course of assessment proceedings. The said submission of the assessee has been incorporated by the Ld. CIT(A) at page no. 18 to 21 of the impugned…

DCIT,CC-6(2), MUMBAI vs. M/S.SAMIRA RESIDENCES PRIVATE LIMITED, MUMBAI

Appeal is dismissed

ITA 1755/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Shri Rishabh ShahFor Respondent: Shri Sumoguan Pal

Section 132(1)Section 133(6)Section 143(2)Section 153C

…nt and determine the sum payable by the assessee on the basis of such assessment" 6. Further, we would 0150 like to rely on the decision of the Hon'ble Supreme Court in the following cases- In the case of State of Orissa v. Maharaja Shri B.P. Singh Deo [1970] 76 ITR 690 (SC) the Hon'ble Supreme Court held that the mere fact that the material placed by the assessee before the AO is unreliable does not empower the officer to make an arbitrary order. The power to make a best judgment assessment is not on arbitrary power. In the case of State of Kerala v. C. Velukutty [1966] 60 ITR 239 (SC) the Hon'ble Supreme Court…