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“books or books of account”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(12A) / ITR Part A-OI53 judgments

SANDIP JHUNJHUNWALA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2483/KOL/2025[2012-2013]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-2013
Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 271(2)Section 271A

value. Attention in this regard is invited to the definition of books of accounts\nu/s. 2(12A) of the Act: \"Books or books of accounts” includes ledgers, day-books, cash\nbooks, account-books and other books, whether kept in the written form

BANGAR RAJU PENMETSA,BHIMAVARAM vs. ACIT., CENTRAL CIRCLE -1(4), HYDERABAD

ITA 1178/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Dec 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 250

hence qualifies as "books or books of account" under Section 2(12A) of the Act, which includes: "...ledgers, day-books, cash books, account-books and other books, whether kept in written form or in electronic form or in digital form or as print-outs

M/S. H & F GAMES PVT. LTD.,BELLANDUR, MARATHAHALLI, BENGALURU. vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE - 1(2), BENGALURU, BENGALURU

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1552/BANG/2025[2014-15]Status: DisposedITAT Bangalore28 Nov 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

Trib.)/[2021] 90 ITR 114/ 213 TTJ 17. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

M/S. H & F GAMES PVT. LTD.,BELLANDUR vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE - 1(2), BENGALURU, BENGALURU

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1551/BANG/2025[2013-14]Status: DisposedITAT Bangalore28 Nov 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

Trib.)/[2021] 90 ITR 114/ 213 TTJ 17. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

SHIVAANI SHANNAIAH NIRANJAN,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(8), BENGALURU

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

ITA 1066/PUN/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri T.S. Rajan, CA
Section 2Section 35Section 69A

assesse's total income on the ground stating that the appellant has failed to furnish books of accounts. The "books or books of account" have been defined in section ... same reads as under: — "2(12A) books or books of account" includes ledgers, day- books, cash books, account-books and other books, whether kept in the written form or as print-outs of data stored in a floppy, disc, tape or any other form

DCIT, CIRCLE 4(2), NEW DELHI vs. MS COMMUNIQUE MARKETING SOLUTIONS PVT LTD, NEW DELHI

In the result, the appeal of Revenue is dismissed and cross-objection of Assessee is allowed

ITA 4762/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Deputy Commissioner Of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 Pan :Aaccc3432F (Appellant) (Respondent)

Section 115Section 115BSection 142(1)Section 143(1)Section 143(2)Section 250Section 37Section 68

which remains unexplained the addition could be correctly made u/s 68 of the act. Further looking at the definition of the books or books of accounts it is apparent that passbook is a daybook which is kept in the return form or as a printout of data stored ... floppy. Therefore, after the introduction of the definition of the books or books of account under section 2 (12A) of the act, the passbook can also be considered as books or books of account. There is no distinction who writes it, but it is record

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

ITA 488/JPR/2025[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Goyal, C.A. &For Respondent: Mrs. Alka Gautam, CIT
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 250Section 68Section 69A

According to Section 2(12A) of the Income Tax Act, 1961, books or books of account, include ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as electronic data. Section 145 does not specify

TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

In the result, appeal of the assessee for Assessment Year 2013-14

ITA 6483/MUM/2024[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 139(1)Section 153A

mentions the books of accounts maintained in electronic form/digital form, for which department took a backup from the ERP server.: "books or books of account" includes ledgers, day-books, cash books, account- books and other books, whether kept in the written form

TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

In the result, appeal of the assessee for

ITA 6480/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 132Section 139(1)Section 153A

books of accounts maintained in\nelectronic form/digital form, for which department took a backup from\nthe ERP server.:\n\"books or books of account\" includes ledgers, day-books, cash books, account-\nbooks and other books, whether kept in the written form or in electronic

TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

In the result, appeal of the assessee for Assessment Year 2013-14

ITA 6479/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 139(1)Section 153A

mentions the books of accounts maintained in electronic form/digital form, for which department took a backup from the ERP server.: "books or books of account" includes ledgers, day-books, cash books, account- books and other books, whether kept in the written form

TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

In the result, appeal of the assessee for Assessment Year 2013-14

ITA 6478/MUM/2024[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 139(1)Section 153A

mentions the books of accounts maintained in electronic form/digital form, for which department took a backup from the ERP server.: "books or books of account" includes ledgers, day-books, cash books, account- books and other books, whether kept in the written form

BIMAL KUMAR DROLIA,HOWRAH vs. ITO, WARD-43(2), KOLKATA

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

ITA 347/KOL/2024[2009-10]Status: DisposedITAT Kolkata18 Jul 2025AY 2009-10

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(2)Section 147Section 147(6)Section 148Section 250Section 34

under consideration i.e. assessment year 2009-10. Therefore, the submissions made by the respondent-assessee have to be rejected that no books or books of account are maintained. [Para 30] ■ Section 68 was inserted in the 1961 Act and there was no corresponding provision ... recorded in the computer. The Page 12 of 19 I.T.A. No.: 347/KOL/2024 Assessment Year: 2009-10 Bimal Kumar Drolia. definition of 'books or books of account' in section 2(12A) as existed for assessment year 2009-10 includes ledgers, day-books, cash books, account books

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

ITA 93/GTY/2024[2014-15]Status: DisposedITAT Guwahati25 Jun 2025AY 2014-15

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 148Section 234ASection 234BSection 234CSection 250Section 68Section 69A

apply once books of accounts were not maintained, cannot be supported since it is seen that the definition of books or books of account I.T.A. No. 93/GTY/2024 Shri Prabhudayal Beriwal were inserted into the definition portion of the Act through Section ... with effect from 01.06.2001 only. The said Section reads as under: “books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept 4[in the written form or in electronic form or in digital form

RAHUL NEMGONDA PATIL,KOLHAPUR vs. INCOME TAX OFFICER, ICHALKARANJI

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 2522/PUN/2024[AY 2013-14]Status: DisposedITAT Pune11 Jun 2025
For Appellant: \nDepartment by
Section 142(1)Section 144BSection 147Section 148Section 68

which this order by the Hon'ble High Court was delivered. Later,\nSection 2 (12A) was introduced in the Act defining books or books of account\nby the Finance Act, 2001 with effect from 01.06.2001 and the same reads as\nfollows:\n\"(12A) \"books or books ... other\nform of electro-magnetic data storage device,”\nThe above definition is inclusive definition and it includes not only ledgers,\nday-books, cash books, account-books and other books, but also the print-\nouts of data stored in a floppy disc, tape or any other form

JATIN ARORA,NEW DELHI vs. ITO WARD-30(5), NEW DELHI

In the result, appeal of the assessee is allowed as indicated above

ITA 1833/DEL/2023[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 234BSection 44ASection 68

credited in the books maintained by the assessee. That is the books should be that of the assessee. The "books or books of account" have been defined ... section 2(12A) of the Act. The same reads as under- Books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data stored in a floppy, disc

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR(T. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1616/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR(T. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR(T. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

SMT. NISHITA NANDISH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR(T. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, those diary, note book and retrieved data cannot be considered as books

VEERENDRA KUMAR PATIL,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR(T. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous ... documents maintained by any person for any reason. Thus, diary, note book and retrieved data from computer CPU are not books or books of account as defined under section 2(12A) and hence, ITA Nos.1656 to 1658/Bang/2024 Page 27 of 32 those diary, note book

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