How many judgments cite Tara Singh v. ITO?

24 judgments on BharatTax cite Tara Singh v. ITO (81 Taxmann.com 293), spanning 2019 to 2025.

Which sections of the Income Tax Act does Tara Singh v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 144, Section 153A, Section 115BBE, Section 132, Section 132(1).

Tara Singh v. ITO

81 Taxmann.com 293High Court2017#4883 most cited

What is Tara Singh v. ITO authority for?

In a best judgment assessment, an Assessing Officer can make a bona fide estimate of income based on a rational basis, even if there is no concrete proof, when the assessee fails to provide proper accounts or respond to notices.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Tara Singh v. ITO · best judgment assessment · section 144 · rational basis · bona fide estimate · mala fide · arbitrary · section 132 · search and seizure

Sections most often in play

Section 143(3)Section 144 Section 153A Section 115BBE Section 132 Section 132(1)Section 132(3)Section 132(4)

Issues it is cited on

section 13(1)(c)section 13(1)section 250(4)best judgment assessment cross objection commissioner (appeals)section 131 speaking order scrutiny assessment section 142(1)section 11 appeal before the tribunal

Judgments citing Tara Singh v. ITO

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Kesava Reddy Educational Trust, Hyderabad

ITA 282/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…आयकर अपीलीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) Deputy Commissioner of Vs. M/s. Sri Saraswathi Income Tax (Exemptions), Educational Society Vijayawada. C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. PAN: AADAS 9289 B (अ…

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Keshava Educational Society, Hyderabad

ITA 281/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Dy. Commissioner of Income Tax, Central Circle-3, Surat vs. Dmc Construction Pvt. Ltd., Mumbai

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.112/SRT/2021 (AY 2012-13) (Hearing in Physical Court) Deputy Commissioner of DMC Construction Pvt. Ltd Income-tax, Central Circle-3, 9th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 PAN No. AADCD 2089 C अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri P. M. Jagasheth, C.A राज" की ओर से /Revenue by Shr…

Sahdev Singh, Etah vs. ITO, Agra

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

ITA 178/AGR/2018[2014-15]Status: DisposedITAT Agra12 Jul 2019AY 2014-15

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No. 178/Agra/2018 (ASSESSMENT YEAR: 2014-15) Shri Sahdev Singh, Vs.. ITO- 2(1)(4), Near Old Petrol Pump, Agra. Etah PAN: BBGPS7205B (Respondent) (Appellant) Appellant by Shri Anurag Sinha, Adv. Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 10.07.2019 Date of Pronouncement 12.07.2019 ORDER Per LALIET KUMAR, J.M.: The present appeal is being filed by the assessee feeling aggrieved by the order dated 31.10.2017 for Assessment Year 2014-15 raising the fo…