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

Khoday Goverdhan, Hyd, Hyderabad vs. ITO, Ward-7(2), Hyderabad

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

ITA 812/HYD/2016[2007-08]Status: DisposedITAT Hyderabad08 Mar 2022AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Charyassessment Year: 2007-08 Khoday Goverdhan, Vs. Income-Tax Officer, Hyderabad. Ward – 7(2), Hydereabad. Pan – Agvpg 0534 G (Appellant) (Respondent) Assessee By: Shri Tej Prakash Toshniwal Revenue By: Shri Rohit Mujumdar Date Of Hearing: 03/03/2022 Date Of Pronouncement: 08/03/2022

For Appellant: Shri Tej Prakash ToshniwalFor Respondent: Shri Rohit Mujumdar
Section 143(1)Section 143(3)Section 44Section 44ASection 80C

Anil Kumar Sapra, New Delhi vs. ITO Ward - 35(4), New Delhi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 4396/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Feb 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11

Section 142(1)Section 147Section 148Section 44A

Umesh, Meerut vs. ITO, Ward-2(4), Meerut

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

ITA 4763/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Feb 2022AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Umesh, Vs. Ito, C/O P. Singh & Co., Ward-2(4), A-107/108, Meerut Mall, Meerut. Delhi Road, Meerut. Pan: Abvpu9243M (Appellant) (Respondent) Assessee By : Shri Satish Aggarwal, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 02.02.2022 Date Of Pronouncement : 18.02.2022 Order

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 147Section 148

Shri Ashish Ajit Singhai, Surat vs. ITO, Ward-3(1)(2), Surat

In the result, Assessee’s appeal is allowed to the extent indicated above

ITA 387/SRT/2019[2009-10]Status: DisposedITAT Surat06 Jan 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.387/Srt/2019 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ashish Ajitsinghai Vs. The Income Tax Officer, Ward-3(1)(2), Surat. Flat No. 3, Model Town 13, Om Nagar, Dumbhal, Surat-395010 [Pan: Ajwps 5085 N अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J. Shah, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing: 14.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148Section 68

Zarinaben Rahimbhai Kalavatar, Mahuva vs. ACIT, Ward-2(4), Bhavnagar

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

ITA 1515/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad02 Dec 2021AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri P.B. Parmar, AdvocateFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 115BSection 142(1)Section 143(2)Section 234ASection 271(1)(c)Section 68

Balbir Singh, New Delhi vs. ITO Ward - 42(1), New Delhi

In the result, appeal of the Assessee is dismissed

ITA 6388/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Nov 2021AY 2010-11

Bench: Shri R.K. Panda

For Appellant: -None-For Respondent: Shri Om Prakash, Sr. D.R
Section 144Section 147Section 148Section 44ASection 54F

Naresh Kumar Verma, Meerut vs. ITO, Ward-2(1), Meerut

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

ITA 5751/DEL/2018[2010-11]Status: DisposedITAT Delhi07 Oct 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Naresh Kumar Verma, Vs. Ito, C/O Vinod Kumar Goel, Ward-2(1), 282, Boundry Road, Meerut. Civil Lines, Meerut. Pan: Acjpv7188D (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Goel, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing : 26.07.2021 Date Of Pronouncement : 07.10.2021 Order

For Appellant: Shri Vinod Kumar Goel, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr.DR
Section 139(9)(f)Section 147Section 148

Ved Prakash Gupta, Meerut vs. ITO, Ward-2(4), Meerut

In the result, appeal of the Assessee is partly allowed

ITA 5402/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri R.K. Panda

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri R.K. Gupta, Sr. D.R
Section 144Section 147Section 148Section 44A

Rajesh Kumar Verma, Bhiwani vs. ITO Ward -2, Bhiwani

In the result, the appeal filed by the assessee in ITA No

ITA 3286/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Sept 2021AY 2010-11

Bench: Shri N.K. Billaiya[Assessment Year: 2010-11]

For Appellant: Shri Narendra Kumar Jain, AdvFor Respondent: Shri R.K. Gupta, Sr. DR
Section 139(5)Section 147Section 148Section 234ASection 44ASection 80C

Shri Sardari Lal, S.B.S Nagar vs. Income Tax Officer Ward Nawanshahar, Nawanshahar

The appeal of the Revenue is dismissed

ITA 588/ASR/2019[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 147Section 148Section 151(1)

Gagan Gautam, Delhi vs. ITO, Ward- 5(1), New Delhi

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

ITA 5996/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Jul 2021AY 2010-11

Bench: Shri Kul Bharat, Judical Member & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2010-11

Section 143(2)Section 143(3)Section 144Section 148Section 271Section 271(1)(b)Section 273B

Narayansingh Rajpurohit, Warangal vs. Income Tax Officer, Ward-3, Hyderabad

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

ITA 23/HYD/2020[2007-08]Status: DisposedITAT Hyderabad28 Jun 2021AY 2007-08

Bench: Smt. P. Madhavi Devi

For Appellant: Sri Kumar Pal Tated, A.RFor Respondent: Sri M. Mahidhar, D.R
Section 143(3)Section 44Section 69

Bhawani Shanker Gupta, New Delhi vs. ITO, Ward- 24(3), New Delhi

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

ITA 1324/DEL/2018[2008-09]Status: DisposedITAT Delhi10 Jun 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Bhawani Shanker Gupta, Vs Ito, 18, Asola Village, Fatehpur Beri, Ward-24(3), Near Mcd Hospital, New Delhi. New Delhi. Pan: Aanpg5347D (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 20.05.2021 Date Of Pronouncement : 10.06.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.11.2013 Of The Cit(A)-11, New Delhi, Relating To Assessment Year 2008-09. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Engaged In The Business Of Retail Trading Of Building Material. He Filed His Return Of Income On 31St July, 2008 Declaring The Total Income At Rs.1,07,216/-. The Case Of The Assessee Was Selected For Scrutiny Through Cass. In This Case Air Information Was Also Received For Deposit Of Cash Above Rs.10 Lakhs.

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 44ASection 80C

Ashish Dwivedi, Allahabad vs. ITO Range-1(1), Allahabad

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

ITA 158/ALLD/2019[2013-14]Status: DisposedITAT Allahabad07 Apr 2021AY 2013-14

Bench: Shri Vijay Pal Rao

Section 44ASection 69Section 80T

Sri. Atul Dinesh Seth, Bangalore vs. Income Tax Officer, Ward-2(3)(3), Bangalore

In the result, all the three appeals of the assessee are partly allowed

ITA 401/BANG/2020[2012-13]Status: DisposedITAT Bangalore08 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.399 To 401/Bang/2020 Assessment Year: 2010-11 To 2012-13

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri Sunil Kumar Agarwal, D.R
Section 147Section 148Section 234ASection 69C

Sri. Atul Dinesh Seth, Bangalore vs. Income Tax Officer, Ward-2(3)(3), Bangalore

In the result, all the three appeals of the assessee are partly allowed

ITA 400/BANG/2020[2011-12]Status: DisposedITAT Bangalore08 Mar 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.399 To 401/Bang/2020 Assessment Year: 2010-11 To 2012-13

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri Sunil Kumar Agarwal, D.R
Section 147Section 148Section 234ASection 69C

Sri. Atul Dinesh Seth, Bangalore vs. Income Tax Officer, Ward-2(3)(3), Bangalore

In the result, all the three appeals of the assessee are partly allowed

ITA 399/BANG/2020[2010-11]Status: DisposedITAT Bangalore08 Mar 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.399 To 401/Bang/2020 Assessment Year: 2010-11 To 2012-13

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri Sunil Kumar Agarwal, D.R
Section 147Section 148Section 234ASection 69C

Meer Aslam, Maharajganj vs. Income Tax Officer, Maharajganj

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

ITA 343/ALLD/2018[2010-11]Status: DisposedITAT Allahabad19 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Raoassessment Year 2010-11

For Appellant: Shri Mahendra Kumar Agarwal, CAFor Respondent: Shri A.K. Singh, CIT (DR)
Section 148Section 234Section 246Section 44A

Shri Yogesh Sharma, 61-B, Sahakar Nagar, Jhotwara, Jaipur vs. ITO, Ward-4(1), Jaipur

In the result, the ground of appeal is partly allowed

ITA 455/JPR/2019[2009-10]Status: DisposedITAT Jaipur16 Sept 2020AY 2009-10
For Appellant: Shri P. C. Parwal (CA)For Respondent: Ms. Chanchal Meena (Addl. CIT)
Section 147Section 148Section 151Section 151(1)Section 3Section 44A

Shri Pappu Qureshi, Jaipur vs. Income Tax Officer, Ward-4-5, Jaipur

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

ITA 314/JPR/2019[2010-11]Status: DisposedITAT Jaipur28 Apr 2020AY 2010-11
For Appellant: Shri S.C. Jain (C.A.)For Respondent: Miss Chanchal Meena (JCIT)
Section 143(2)Section 144Section 147Section 148Section 44A