The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT), in the case of Shri Rajaghatta Papanna Revanna v. ITO, dealt with the issue of estimation of income of a civil contractor where the assessee had not maintained regular books of account and had declared income at 6% of contract receipts. The assessee was engaged in civil contract work for various Government agencies, and the contract receipts were received through banking channels, with tax deducted at source under Section 194C and reflected in Form 26AS.