Supreme Court of India
S. N. Namasivayam Chettiar v. The Commissioner of Income-tax, Madras
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3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Assessment-Rejection of accounts and estimate of profits- amputation of profits supported by cases of other assessees Stock register-Effect of non-production-In'dian Income-tax Act;. r922 (XI of r922) s. I] proviso. The appellant, a resident and ordinarily resident in India, carried on trade in Colombo in grains and foodstuffs for cattle. For the relevant assessment years the Income-tax Officer rejected the acr.ounts produred by the appellant on the grounds inter alia that there was absence of vouchers and that the stock account and the manufacturing account had not been kept or
Authorities it was built on
Where later benches applied it
- 2005 M/s. Sanjeev Woolen Mills v. Commissioner of Income Tax, Mumbai
- 1990 Commissioner of Income Tax, Calcutta v. British Paints India Ltd
- 1960 State 0]' Bombay & Others v. The Hospital Mazdoor Sabha & Other
Of those, 3 mentioned
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