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
13
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
8
citing judgments
Smt. Renu Aggarwal v. ITO
358 ITR 483 · Reported
6
citing judgments

Judgments on Section 44AF

Sh. Sandeep Kumar, Ludhiana vs. ITO, Ward-4, Khanna

In the result, the appeal of the assessee is allowed

ITA 313/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh09 Jan 2024AY 2010-11

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Kuldeep Singh, ITP and Shri M.P. S. Malhotra, ITPFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 144Section 147Section 148Section 206CSection 68

Sureshbhai Manibhai Patel, Surat vs. Pr. Commissioner of Income Tax -2, Surat

In the result, appeal of the assessee is allowed

ITA 103/SRT/2021[2010-11]Status: DisposedITAT Surat16 Oct 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.103/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Shri Sureshbhai Manibhai Patel Principal Commissioner Of Income Tax, Surat-2, Surat 2Nd Floor, Room At & P.O.Vanskui, Vanskui, Vs. Tal. Mahuva, Dist Surat- No. 227, Aaykar Bhavan, Majura Gate, 394240 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anbpp 7561 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri P.M. Jagasheth, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 144Section 148Section 263

Manak Garg, Delhi vs. ITO, Ward-36(3), New Delhi

In the result, appeal of the assessee is partly allowed for statistical purpose as indicated above

ITA 1362/DEL/2022[2009-10]Status: DisposedITAT Delhi11 Aug 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं/.I.T.A No. 1362/Del/2022 िनधा"रणवष"/ Assessment Year : 2009-10 Shri Manak Garg, Income Tax Officer, बनाम C/O. Saurav Rohatgi & Vs. Ward : 36 (3) Associates, G-2/7, Ganga Triveni Apartments, New Delhi. Sector : 9, Rohini, Delhi – 110 085. Pan No. Aespg0394M अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: C. A
Section 143Section 143(2)Section 234ASection 292BSection 46A

Ajit Singh Malik, Haryana vs. ITO, Panipat

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

ITA 5540/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumar

For Appellant: Sh. Ajit Kumar Jha, AdvFor Respondent: Sh. Om Parkash, Sr. DR
Section 44

Ghanshyam Patidar, Ujjain vs. The ITO1 (2), Ujjain

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

ITA 27/IND/2023[2009-10]Status: DisposedITAT Indore31 May 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanighanshyam Patidar Ito 1(2) Ram Mandir Path Tarana Ujjain Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Djbpp 7093 F Assessee By Shri Santosh Deshmukh & Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023

Section 131Section 144Section 44ASection 68

Mahesh K Faria, Mumbai vs. DCIT (OSD-II) Cen RG 7, Mumbai

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

ITA 3349/MUM/2013[2008-09]Status: DisposedITAT Mumbai09 Mar 2023AY 2008-09

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.3349/मुं/2013 ("न.व. 2008-09) Mahesh K. Faria, 71/73, 4Th Floor, Bazar Gate Street, Fort, Mumbai – 400 001 Pan: Aaapf-0587-F ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax, (Osd-Ii), Central Range - 7 Mumbai. .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Hiral Sejpal ""तवाद" "वारा/Respondent By : Shri Achal Sharma, Cit –Dr & Ms. Vranda U Matkari-Sr.Ar सुनवाई क" "त"थ/ Date Of Hearing : 16/12/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 09/03/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Ms. Hiral SejpalFor Respondent: Shri Achal Sharma, CIT –DR &
Section 132(1)Section 142(1)Section 144Section 153Section 153A

Aleenjeet, Hisar vs. ITO, Ward-1, Hisar

In the result, the appeal of the assessee stands allowed

ITA 2691/DEL/2022[2012-13]Status: DisposedITAT Delhi09 Mar 2023AY 2012-13
For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR
Section 147Section 44A

Smt. Sumariben R. Odedara, Porbandar vs. The Income Tax Officer, Ward-2(3), Porbandar

In the result, the appeal filed by the Assessee is hereby allowed

ITA 288/RJT/2019[2010-11]Status: DisposedITAT Rajkot18 Jan 2023AY 2010-11

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 44A

D Saivenugopal, Chennai vs. ITO, Ncw 6(1), Chennai

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

ITA 386/CHNY/2019[2013-14]Status: DisposedITAT Chennai14 Dec 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.386/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri D. Saivenugopal, Vs. The Income Tax Officer, New No. 11, Old No. 5, Sami Chetty Non Corporate Ward 6(1), Street, Pudupet, Chennai 600 002. Chennai. [Pan:Betps6046G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Seetharaman, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai, Dated 18.01.2019 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is In The Business Of Trading In Broilers (Md Of M/S. Saraswathi Broiler P. Ltd. & Filed Return Of Income For The Assessment Year 2013-14 On 17.05.2014 Admitting Total Income Of ₹.12,09,160/-. The Assessment Was Completed Under Section 143(3) Of The Income Tax Act, 1961 [“Act” In 2

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 271ASection 44A

Amaresh Pandey, Sonebhadra vs. Income Tax Officer, Ward 3 (5), Sonebhadra

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

ITA 37/VNS/2021[2010-2011]Status: DisposedITAT Varanasi14 Oct 2022AY 2010-2011

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Amaresh Pandey, V. Income Tax Officer, Ghuash Road, Ward 20, Range-Sonebhadra Robertsganj, Sonebhadra-231216 Pan-Ajfpp6965K (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139Section 147Section 148Section 44A

Bharatkumar Ganpatram Vyas, Dadra and Nagar Haveli vs. Income Tax Officer, Silvassa Ward, Silvassa

In the result, ground No. 2 of appeal raised by assessee is party allowed

ITA 186/SRT/2022[2012-13]Status: DisposedITAT Surat28 Sept 2022AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Bharatkumar Ganpatram Vyas, I.T.O. G-5, Ravi Darshan Apartment, Silvassa Ward, Silvassa, Vs. Main Road, B/H Surabhi Bar 1St Floor, V.B. Mall, Near Restaurant, Silvassa-396210, Civil Court, Tokarkhada, Dadra & Nagar Haveli (Ut). Silvassa. Pan No. Accpv 7502 Q Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 147Section 148Section 254(1)Section 69A

Shri Manish Gyanchand Jain, Gandhidham vs. Theacit, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

Sh Gautam Seth, Batala vs. The Income Tax Officer, Batala

In the result, the Ground Nos

ITA 108/ASR/2017[2008-09]Status: DisposedITAT Amritsar04 Jul 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mrs. Rano Jain, Adv. &For Respondent: Smt. Rajinder Kaur, CIT DR
Section 143(2)Section 143(3)Section 148Section 234BSection 250(6)Section 271Section 40A(3)Section 44A

Unnam Mallikharjuna Rao, Hyderabad vs. ITO Ward-9(4), Hyderabad

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

ITA 187/HYD/2022[2015-16]Status: DisposedITAT Hyderabad30 Jun 2022AY 2015-16

Bench: Shri R. K. Pandaassessment Year: 2015-16

For Appellant: Sri M. Chandramouleswara RaoFor Respondent: Sri R.S.Arvindhakshan,DR
Section 143(3)

Shri. Uday Abhaji Sathe, Dombivali vs. ITO Ward 3 (3), Kalyan

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

ITA 6545/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Vikas Awasthyआअसं. 6545/मुं/2019 ("न.व 2010-11) Shri Uday Abhaji Sathe, 4/3 Runanu Bandh, 4Th Lane, Rajaji Path, Dombivali East – 421 201. Pan: Aaops-2170-F ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer , Ward 3(3)-Kalyan, Rani Mansion, 2Nd Floor, Murbad Road, Kalyan – 421 301. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri N.A. Kulkarni ""तवाद" "वारा/Respondent By : Shri Kishore Dhule सुनवाई क" "त"थ/ Date Of Hearing : 24/06/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/06/2022

For Appellant: Shri N.A. KulkarniFor Respondent: Shri Kishore Dhule
Section 44A

Shri Vakeel Ahmad, Bareilly vs. Income Tax Officer, Ward - 2(3), Bareily

In the result, appeal filed by the assessee is allowed

ITA 447/LKW/2019[2010-11]Status: DisposedITAT Lucknow07 Jun 2022AY 2010-11

Bench: Shri T.S. Kapoorassessment Year 2010-11 Vakeel Ahmad, Income Tax Officer, Mohd. Shekhupur, Vs. Ward 2(3), Aaykar Bhawan, Near Anasari Masjid, Kamla Nehru Marg, Ward No.-24, Baheri, Bareilly - 243001 Distt. Bareilly-243201 Pan – Aqhpa 5664R (Appellant) (Respondent)

Section 144Section 69A

Income Tax Officer, Ward-1(3) (4), Surat vs. Shri Vikesh Jayantilal Mandviwala, Surat

In the result, appeal of the Revenue is dismissed and that of assessee’s

ITA 29/SRT/2017[2008-09]Status: DisposedITAT Surat06 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपील सं./Ita No.29/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) ""या"ेप/Cross Objection No.08/Srt/2021 (A/O Ita No.29/Srt/2017) (Virtual Court Hearing) Income Tax Officer, Shri Vikeash Jayantilal Mandviwala, Ward-1(3)(4), Room No.206, Sy.No. 159/2,Plot No.18, Vibha Vs. Anvil Business Centre, Nr. Winner Raw House, Panas Village, Adajan B.R.T.S. Surat-395009, Atwalines, Surat-394220 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acspg 6187 G (Appellant ) (Respondent)/ Co-Objector

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla, Sr-DR
Section 143(3)Section 148