https://www.taxtmi.com/caselaws?id=291543 Where the books of account are found unreliable, the assessing authority may reject them and estimate income on the basis of material indicating the real income. The determination whether the books are false or valueless lies within the assessing officer's province under Section 13 of the Indian Income-tax Act, 1922, and is not for the court to re-examine in reference proceedings. On that basis, the inclusion of the disputed amount as income was upheld and the question was answered against the assessee. en-us Fri, 16 Mar 1934 00:00:00 +0530 Tue, 17 Nov 2020 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291543 Where the books of account are found unreliable, the assessing authority may reject them and estimate income on the basis of material indicating the real income. The determination whether the books are false or valueless lies within the assessing officer's province under Section 13 of the Indian Income-tax Act, 1922, and is not for the court to re-examine in reference proceedings. On that basis, the inclusion of the disputed amount as income was upheld and the question was answered against the assessee. Case-Laws Income Tax Fri, 16 Mar 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291543