What is the leading case on Section 44ADA of the Income Tax Act?

Dhakeswari Cotton Mills Ltd Vs CIT 26 ITR 775 2. Kishinchand Chellaram v. CIT (60 ITD 560) is the decision most relied on for Section 44ADA, cited in 14 judgments. The Assessing Officer must follow proper procedure when acting upon loose sheets or estimates found during a survey or search, as per established case law.

How many judgments are there on Section 44ADA?

BharatTax indexes 98 ITAT, High Court and Supreme Court judgments that turn on Section 44ADA of the Income Tax Act, 1961.

Section 44ADA of the Income Tax Act

Income-tax Act, 2025: s.58

Section 44ADA of the Income-tax Act, 1961 corresponds to section 58 (Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents) of the Income-tax Act, 2025.

Read section 58 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 44ADA is Dhakeswari Cotton Mills Ltd Vs CIT 26 ITR 775 2. Kishinchand Chellaram v. CIT (60 ITD 560), cited in 14 of the 98 judgments on BharatTax that turn on this section.

Leading authorities on Section 44ADA

Dhakeswari Cotton Mills Ltd Vs CIT 26 ITR 775 2. Kishinchand Chellaram v. CIT

60 ITD 560 · 1997 · ITAT

citing judgments

The Assessing Officer must follow proper procedure when acting upon loose sheets or estimates found during a survey or search, as per established case law.

Judgments on Section 44ADA

Zeenat Parween Ansari, Near Vijay Talkies Firozabad vs. ITO 2.2.1 Firozabad, Dabrai, Firozabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 520/AGR/2026[2020-12]Status: DisposedITAT Agra15 Oct 2026AY 2020-12

Section 250Section 44A

Shagun Singhal, Ludhiana vs. Principal Commissioner of Income Tax, (Central), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 899/CHANDI/2026[2022-23]Status: DisposedITAT Chandigarh01 Oct 2026AY 2022-23

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.899/Chandi/2026 (िनधा"रणवष" / Assessment Year: 2022-23) Ms. Shagun Singhal Pcit (Central) C-1533, Urban Estate Phase-Ii Kitchlu Nagar बनाम/ Vs. Focal Point, Jamalpur. Ludhiana Ludhiana - 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Agupd-1630-P (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri Ashwani Kumar (Ca) & Ms. Muskan Garg (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Vandana Vijay Mohite (Cit) – Ld. Dr

For Appellant: Shri Ashwani Kumar (CA) & Ms. Muskan GargFor Respondent: Smt. Vandana Vijay Mohite (CIT) – Ld. DR

Section 142(1)Section 143(3)Section 194JSection 263Section 44A

Olive Enterprises, Bangalore vs. Income Tax Officer Ward 5(2)(1), Bangalore

In the result, appeal of the assessee is allowed

ITA 2547/BANG/2026[2024-2025]Status: DisposedITAT Bangalore29 Sept 2026AY 2024-2025

Bench: Shri Balakrishnan S & Shri Soundararajan K.

For Appellant: AAIFO 5245 M

Section 133(6)Section 143(2)Section 143(3)Section 194JSection 44A

Sumit Gupta, Vashi Navi Mumbai vs. Ward 23(1)(1) National Faceless Assessment Centre, Piramal Chembers Lower Parel

In the result, the appeal of the assessee is allowed

ITA 1328/MUM/2026[2019-20]Status: DisposedITAT Mumbai29 Sept 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Makarand Vasant Mahadeokarsumit Kumar Gupta National Faceless Assessment Centre 905 A Wing, Shri Ganesh Vs. [Cit(A)] Chs, Sector 1, Vashi, Navi Mumbai, Maharashtra - 245-A, North Block New 400703 Delhi, New Delhi -110001 Pan/Gir No. Aidpg 0090 M (Applicant) (Respondent) Assessee By Shri Tejas Sodha, Ld. A.R. Revenue By Shri Pravin Salunkhe, Ld. Sr. D.R. Date Of Hearing 22.07.2026 Date Of Pronouncement 29.09.2026 आदेश / Order Per: Makarand Vasant Mahadeokar, Am This Appeal By The Assessee Is Directed Against The Order Dated 08.12.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act”] By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As "The Cit(A)"]. The Order Under Appeal Sustained The Additions & Disallowance Made In The Assessment Order Dated 14.03.2024, Passed Under Section 147 Read With Section 144B Of The Act For Assessment Year 2019-20. 2. The Facts Of The Case Are Such That The Assessee Is An Individual Engaged In Management Consultancy. The Assessee Filed His Return On 30.08.2019 Declaring Total Income Of Rs.12,01,090/-

Section 115BSection 144BSection 147Section 148Section 148ASection 250Section 68Section 69C

Najeeb Ur Rehman, Ghaziabad vs. Income Tax Officer Ward 70(1), New Delhi

Appeal is allowed

ITA 7256/DEL/2026[2024-25]Status: DisposedITAT Delhi08 Sept 2026AY 2024-25

Bench: Shri Satbeer Singh Godaraassessment Year: 2024-25

Section 143(3)Section 194JSection 44A

Rishwam Patel, Ahmedabad vs. Ward 3(2)(1), Ahmedabad, Income Tax Department, Vejalpur

In the result, the ground taken by the assessee is partly allowed

ITA 1617/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad01 Sept 2026AY 2020-21

Bench: Shri Narendra Prasad Sinha & Shri Tapas Ram Misraassessment Year: 2020-21

Section 147Section 148Section 148A

Sarang Avinash Kamtekar, Pune vs. Income Tax Officer Ward 8(3), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 722/PUN/2026[2018-19]Status: DisposedITAT Pune19 Aug 2026AY 2018-19

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

For Appellant: Shri.Divyesh Tripathi.ARFor Respondent: Ms. Bhavya. I.V. Sr.DR

Section 142(1)Section 148A

Selvakumar Arumugam, Coimbatore vs. ACIT, Non Corp, Ward 4(4), Coimbatore

The appeal of the assessee is partly allowed

ITA 128/CHNY/2026[2018-19]Status: DisposedITAT Chennai19 Aug 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sिनधा"रण वष"/Assessment Year: 2018-19 Selvakumar Arumugam, Acit, 204, Klr Building, Non Corporate Ward 4(4), Sastri Road, Ramanagar, Coimbatore Vs. Coimbatore-641009, Tamil Nadu अपीलाथ" Appellant ""थ" Respondent Permanent Account Number Of Assessee: Afdpa9597C

For Appellant: AFDPA9597C

Section 143(1)Section 144Section 148Section 250Section 44ASection 69A

Vaishali Dhaval Ganatra, Rajkot vs. ACIT, Rajkot

In the result, the appeal of the assessee is allowed, for statistical purposes

ITA 778/RJT/2026[2020-21]Status: DisposedITAT Rajkot05 Aug 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Divyesh Sodha, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR

Section 115BSection 132Section 147Section 148Section 250Section 44ASection 69

Santhosh Sagar Reddy, Bengaluru vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, appeal of the assessee is allowed

ITA 2798/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Jul 2026AY 2018-19

Bench: Shri Balakrishnan S & Shri Keshav Dubeyिनधा"रणवष"/Assessment Year: 2018-19) Santhosh Sagar Reddy Income Tax Officer, No. 385, Rainbow Drive Sarjapur Ward-4(2)(3) Road, Junnasandra Varthur, Bangalore-560095, Karnataka Vs. Bengaluru-560035, Karnataka अपीलाथ" Appellant ""थ" Respondent

For Appellant: AHGPR2781Q

Section 143(3)Section 270ASection 274Section 44A

Rishab Karanwal, Ghaziabad vs. Income Tax Officer, Ghaziabad

Appeal of the assessee is allowed

ITA 5728/DEL/2026[2024-25]Status: DisposedITAT Delhi09 Jul 2026AY 2024-25

Bench: Shri Satbeer Singh Godaraassessment Year: 2024-25 Rishab Karanwal, Vs. Income Tax Officer, 505 Tower-B, Kdp Grand Savana Circle 2(1)(1), Society, Rajnagar Extention, Ghaziabad, Ghaziabad, Uttar Pradesh-201002. Uttar Pradesh-201001. Pan: Dpupk5755J (Appellant) (Respondent) Assessee By Sh. R. R. Sinha, Ca Department By Sh. Nirmal Nangia, Sr. Dr Date Of Hearing 09.07.2026 Date Of Pronouncement 09.07.2026 Order

Section 143(3)Section 44A

Vijay Bahadur, Naya Gaon, Mohali, Punjab vs. Income Tax Officer, Ward-2(1), Chandigarh

The appeal stands partly allowed

ITA 112/CHANDI/2026[2018-19]Status: DisposedITAT Chandigarh06 Jul 2026AY 2018-19

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR

Section 147Section 44A

Neeraj Dewangan, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

In the result, appeal of the assessee is dismissed

ITA 480/RPR/2026[2024-25]Status: DisposedITAT Raipur02 Jul 2026AY 2024-25

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.480/Rpr/2026 "नधा"रण वष" /Assessment Year : 2024-25 Neeraj Dewangan P-16, Kavita Nagar, Avanti Vihar, Shankar Nagar, S.O Raipur (C.G.)-492 007 Pan: Ahbpd8165H

For Appellant: Shri Yash Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 133(6)Section 139(1)Section 143(2)Section 194JSection 2Section 44ASection 6