https://www.taxtmi.com/caselaws?id=790391 Estimation-based additions for wages, interest and sundry creditors require prior rejection of the books of account on statutory grounds under section 145(3). Where recorded books, purchases, sales and transactions remain undisturbed, the Assessing Officer cannot make selective ad hoc additions from entries already reflected in those books. Best judgment assessment under section 144 becomes relevant only after the accounts are found incorrect, incomplete or unreliable and the books are rejected. Accordingly, estimation without rejection of books cannot sustain such additions, which must be deleted. en-us Tue, 07 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790391 Estimation-based additions for wages, interest and sundry creditors require prior rejection of the books of account on statutory grounds under section 145(3). Where recorded books, purchases, sales and transactions remain undisturbed, the Assessing Officer cannot make selective ad hoc additions from entries already reflected in those books. Best judgment assessment under section 144 becomes relevant only after the accounts are found incorrect, incomplete or unreliable and the books are rejected. Accordingly, estimation without rejection of books cannot sustain such additions, which must be deleted. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790391