https://www.taxtmi.com/caselaws?id=7977 The proviso to section 13 of the Indian Income-tax Act, 1922 was inapplicable because the assessee maintained regular account books and the statutory condition of inability to deduce income from the accounts was not met. Defects in the books, including unproved claims for tulai and kacha arhatia commission, could justify disallowance of specific items, but they did not by themselves establish that the accounts were unreliable for estimating income under the proviso. The Income-tax Officer was therefore not justified in invoking section 13 on these facts, and the assessment could not be sustained on that basis. en-us Tue, 15 Sep 1970 00:00:00 +0530 Thu, 26 Mar 2009 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7977 The proviso to section 13 of the Indian Income-tax Act, 1922 was inapplicable because the assessee maintained regular account books and the statutory condition of inability to deduce income from the accounts was not met. Defects in the books, including unproved claims for tulai and kacha arhatia commission, could justify disallowance of specific items, but they did not by themselves establish that the accounts were unreliable for estimating income under the proviso. The Income-tax Officer was therefore not justified in invoking section 13 on these facts, and the assessment could not be sustained on that basis. Case-Laws Income Tax Tue, 15 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7977