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

CIT vs. Bhaichand H. Gandhi', 141 I.T.R. 67(Bom.), 'Sampat Automobile v. ITO', 96 TTJ(D)368, 'Ms. Mayawati vs. DCIT (113 TTJ 178) is the decision most relied on for Section 44AF, cited in 13 judgments. Provisions of Section 68 are not attracted when the assessee does not maintain books of account and there is no corroborative evidence for an addition under Section 68.

Which cases are most cited on Section 44AF?

CIT vs. Bhaichand H. Gandhi', 141 I.T.R. 67(Bom.), 'Sampat Automobile v. ITO', 96 TTJ(D)368, 'Ms. Mayawati vs. DCIT (113 TTJ 178) — 13 citing judgments; Smt. Renu Agrawal v. Income Tax Officer, 3(3), Mathura (22 Taxmann.com 94) — 8 citing judgments; Smt. Renu Aggarwal v. ITO (358 ITR 483) — 6 citing judgments.

How many judgments are there on Section 44AF?

BharatTax indexes 210 ITAT, High Court and Supreme Court judgments that turn on Section 44AF of the Income Tax Act, 1961.

Section 44AF of the Income Tax Act

The decision most relied on for Section 44AF is CIT vs. Bhaichand H. Gandhi', 141 I.T.R. 67(Bom.), 'Sampat Automobile v. ITO', 96 TTJ(D)368, 'Ms. Mayawati vs. DCIT (113 TTJ 178), cited in 13 of the 210 judgments on BharatTax that turn on this section.

Leading authorities on Section 44AF

CIT vs. Bhaichand H. Gandhi', 141 I.T.R. 67(Bom.), 'Sampat Automobile v. ITO', 96 TTJ(D)368, 'Ms. Mayawati vs. DCIT

113 TTJ 178 · 2008 · ITAT

citing judgments

Provisions of Section 68 are not attracted when the assessee does not maintain books of account and there is no corroborative evidence for an addition under Section 68.

Smt. Renu Agrawal v. Income Tax Officer, 3(3), Mathura

22 Taxmann.com 94 · 2012 · ITAT

citing judgments

Smt. Renu Aggarwal v. ITO

358 ITR 483 · Reported

citing judgments

Judgments on Section 44AF

Kamlesh Puranmal Agrawal, Surat vs. ITO, Ward 1(2)(1), Surat

The appeal of the assessee is partly allowed

ITA 1152/SRT/2025[2009-10]Status: DisposedITAT Surat31 Aug 2026AY 2009-10

Bench: Ms. Suchitra Kamble & Shri B.M. Biyanikamlesh Puranmal Agrawal, Income Tax Officer, 100 Basement, Ward 1(2)(2), Abhishek Textile Market, Current Jurisdiction: Vs. Ring Road, Income Tax Officer, Surat Ward 1(2)(1), Surat Pan: Advpa3591N (Appellant) : (Respondent) Assessee By : Shri Mehul Shah, Ca Respondent By : Shri Ashish Kumar, Sr. Dr Date Of Hearing : 22.06.2026 Date Of Pronouncement : 31.08.2026 O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short “Cit(A)”] Dated 29.09.2025 For The Assessment Year (In Short “Ay”) 2009-10. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Re-Opening Assessment U/S. 147 By Issuing The Notice U/S. 148 Of The I.T. Act, 1961. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Making Addition Of Rs.73,32,672/- On Account Of Unexplained Investment. Kamlesh Puranmal Agrawal

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ashish Kumar, Sr. DR

Section 143(2)Section 147Section 148Section 69

Vinodkumar Ramubhai Patel, Valsad vs. Income Tax Oficer, Ward-4, Navsari

In the result, appeal of the assessee is allowed

ITA 332/SRT/2026[2010-11]Status: DisposedITAT Surat02 Jun 2026AY 2010-11

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 332/Srt/2026 "नधा"रणवष"/Assessment Year: 2010-11 Vinodkumar Ramubhai Patel, The Income Tax Officer, At. Bhagod Koliwad, Po. Atul, Ward-4, Valsad, Room No. 203, 2Nd Floor, Income Dist. Valsad – 396020, Vs. (Gujarat) Tax Office, Palak Arcade, Pali Hill, Shanti Nagar, Tithal Road, Valsad, Gujarat-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amrpp5236G (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri P M Jagsheth, CAFor Respondent: Shri Ajay Uke, Ld. Sr. DR

Section 143(3)Section 250Section 253(1)Section 5

Tej Pal Singh, Haridwar vs. ITO, Roorkee

Appeal is partly allowed

ITA 915/DDN/2015[2010-11]Status: DisposedITAT Dehradun12 Jan 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2010-11 Sh. Tej Pal Singh, Vs. Income Tax Officer, S/O- Sri Dila Ram, 101/14, Ward-2, Ganeshpur, Roorkee, Roorkee Haridwar Pan :Aynps9526N (Appellant) (Respondent) Assessee By Sh. Piyush Kumar Kamal, Adv. Sh. D.K. Gandhi, Adv. Department By Ms. Poonam Sharma, Cit(Dr) Date Of Hearing 12.01.2026 Date Of Pronouncement 12.01.2026 Order

Section 143(3)Section 20Section 44ASection 69

Vikram Babulal Shah, Mumbai vs. ITO, Assessment Unit It Department, Mumbai

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

ITA 917/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Nov 2025AY 2012-13

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhanvikram Babulal Shah Vs. Ito Assessment Unit It 3Rd Floor, R. No. 73, Shreenathji Department Bldg, Gulalwadi 142, Kika Street, Piramal Chambers Mumbai- Maharashtra-400 004 400 012 Pan: Cdops4473E (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 44ASection 68Section 69A

Vipulbhai Vitthalbhai Kakadia, Surat vs. ITO, Ward 3(1)(5), Surat

In the result, appeal filed by the assessee is allowed

ITA 543/SRT/2025[2010-11]Status: DisposedITAT Surat24 Nov 2025AY 2010-11

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.543/Srt/2025 Assessment Year: 2010-11 (Hybrid Hearing) Vipulbhai Vitthalbhai Kakadia बनाम/ Income Tax Officer, 301, B/H Golden Point, Anmol Vs. Ward-3(1)(5), Complex Nana Varachha, Surat - 395001 Surat-395 006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aowpk 3567 Q (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रतीक"ओरसे/Appellant By Shri P.M. Jagasheth, Ca राज"वक"ओरसे /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 25/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 24/11/2025

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 44A

Chetanbhai Chhaganbhai Sojitra, Jamnagar vs. Income Tax Officer, Ward 1(5), Jamnagar

In the result, the appeal of the assessee is partly allowed, in above terms

ITA 294/RJT/2025[2013-14]Status: DisposedITAT Rajkot21 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 294/Rjt/2025 (Assessment Year: 2013-14) (Hybrid Hearing) Chetanbhai Chhaganbhai Vs. Income Tax Officer Sojitra Ward-1(5), Jamnagar Village Motiveraval Near Main Road, Lalpur, Jamnagar, Gujarat-361012 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Gwgps7389N (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadv, Sr. DR

Section 142(1)Section 147Section 250Section 44A

Ishan Arora, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 669/JPR/2025[2008-09]Status: DisposedITAT Jaipur28 Oct 2025AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT a

Section 139Section 142(1)Section 144Section 148Section 154Section 234ASection 250Section 44ASection 69C

Purshottam Rathore, Ratlam vs. ITO 1(2), Ujjain

Appeal is partly allowed

ITA 260/IND/2025[2008-09]Status: HeardITAT Indore15 Oct 2025AY 2008-09

Bench: Shri B.M. Biyani

Section 142(1)Section 144Section 69A

Satish Kumar, Bhiwani vs. ITO Ward-2, Bhiwani

In the result, the appeal of the assessee is allowed

ITA 6154/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshsatish Kumar Bhiwani, Vs. Ito, Village Nathuwas Po Ward No. 2, Paluwas, Bhiwani, Bhiwani Haryana, (Appellant) (Respondent) Pan: Axt[L7397N Assessee By : Shri Subhash Chander Jindal, Adv Revenue By: Shri Manish Gupta, Sr. Dr Date Of Hearing 21/05/2025 Date Of Pronouncement 16/07/2025

For Appellant: Shri Subhash Chander Jindal, AdvFor Respondent: Shri Manish Gupta, Sr. DR

Section 143(3)Section 148Section 44A

Shri Vipulbhai Yogeshkumar Teli, Chalala Village, Dist. Amreli vs. The ITO Ward 3(1) (4) Amreli, Amreli

In the result, assessee’s appeal is partly allowed, in above terms

ITA 224/RJT/2025[2011-12]Status: DisposedITAT Rajkot09 Jun 2025AY 2011-12

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Pragnesh Jagasheth, Ld. ARFor Respondent: Shri Dhiraj Kumar Gupta, Ld. Sr.DR

Section 148Section 250Section 68

Mr. Sudarshan Kisan Bhoi, Khed, Ratnagiri vs. ITO, Ward-3, Ratnagiri

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

ITA 2237/PUN/2024[2010-11]Status: DisposedITAT Pune27 May 2025AY 2010-11

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Aviyogi Ambadkar

Section 133(6)Section 142(1)Section 147Section 148Section 243ASection 44A

Nizar, Thodupuzha vs. ITO, Ward 1 & Tps, Thodupuzha/

In the result, the appeal filed by the assessee is dismissed

ITA 825/COCH/2024[2018-19]Status: DisposedITAT Cochin16 May 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 143(1)Section 143(3)Section 250Section 40Section 44A

Ram Niwas Yadav, Shahpura vs. Income Tax Officer Behror, Behror

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

ITA 275/JPR/2025[2010-11]Status: DisposedITAT Jaipur08 May 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Jaideep Malik, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 144Section 234ASection 271(1)(b)Section 44A

Manish Kumar Verma, Gwalior vs. ITO1(1), Gwalior

The appeal stand allowed in terms of our above order

ITA 83/AGR/2024[2008-09]Status: DisposedITAT Agra22 Apr 2025AY 2008-09

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.83/Agr/2024 (िनधा"रणवष" / Assessment Year: 2008-09) Sh. Manish Kumar Verma Income-Tax Officer, बनाम/ J-15, Site No. 1, City Centre, Ward 1(1), Gwalior. Near Honda Showroom, Vs. Gwalior. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abdpv-8563-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. M.K. Agarwal, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2008-09 Arises Out Of An Order Of Ld. Addl. / Joint Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] Dated 24-01-2024 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 R.W.S. 143(3) Of The Act On 18-03- 2014. The Sole Grievance Of The Assessee Is Confirmation Of Disallowance U/S 40A(3) For Rs.14.13 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Same Is Adjudicated As Under. The Assessee Is Stated To Be Carrying Out Retail Trade Of Gold & Silver Jewellery. The Assessee Did Not Maintain Books Of Accounts & Declared Income U/S 44Af.

For Appellant: Sh. M.K. Agarwal, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 147Section 148Section 40A(3)Section 44A

Rajeev Kansana, Morena vs. Income Tax Officer-1, Morena

The appeal stands dismissed

ITA 11/AGR/2024[2013-2014]Status: HeardITAT Agra28 Mar 2025AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.11/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) Rajeev Kansana Ito-1 बनाम/ 1, Kansana Building Morena Vs. Ms Road, Morena – 476001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amapk-1247-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Gaurav Goyal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28.03.2025

For Appellant: Shri Gaurav Goyal (CA) – Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR

Section 143(3)Section 44A

Mohit Kumar, Chapra vs. Pr. CIT-1, Patna

In the result, the appeal of the assessee is dismissed

ITA 26/PAT/2022[2017-18]Status: DisposedITAT Patna18 Mar 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 26/Pat/2022 Assessment Year: 2017-2018 Mohit Kumar,……………………….………….....Appellant Tara Market, Dharam Kanta Gali, Sahebganj, Chapra (Saran), Bihar, Pin Code No. 841301 [Pan:Alwpk1980E] -Vs.- Principal Commissioner Of Income Tax-1,..Respondent Patna, 2Nd Floor, C.R. Building, Birchand Patel Marg, Patna-800001, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 10, 2025 Date Of Pronouncing The Order: March 18, 2025 O R D E R

Section 143(3)Section 263Section 44A

Tuntun Bhuneshwar Saw, Mumbai vs. ITO Ward 2(2), Mumbai

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

ITA 13/MUM/2025[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: Shri Sandeep Singh Karhail, Jm & Shri Girish Agrawal, Am आयकर अपील सं./Ita No.13/Mum/2025 (िनधा"रण वष" / Assessment Year :2013-2014) Tuntun Bhuneshwar Saw Vs. Ito, Ward-2(2), Kalyan(W) Near Bk 1154, Pawai Chowk Ulhasnagar-3 Ulhasnagar "थायी लेखा सं./Pan No. : Cnops 6463 A (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती की ओर से /Assessee By : Shri N.A.Kulkarni, Adv. राज"व क" ओर से /Revenue By : Shri Pravin Salunkhe, Sr.Dr सुनवाई क" तारीख / Date Of Hearing : 11/02/2025 घोषणा क" तारीख/Date Of Pronouncement : 14/02/2025 आदेश / O R D E R Per Sandeep Singh Karhail, Jm : The Assessee Has Filed The Present Appeal Against The Impugned Order Dated 19/01/2023, Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act”) By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Learned Cit(A)”], For The Assessment Year 2013-14. 2. The Present Appeal Is Delayed By 684 Days. Along With The Appeal, The Assessee Has Filed An Application Seeking Condonation Of Delay In Filing The Appeal Duly Supported By An Affidavit Sworn By The Assessee, Submitting As Follows: -

For Appellant: Shri N.A.Kulkarni, AdvFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 250Section 271(1)(b)