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

Ved Parkash, Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, both the appeals of the assessee are treated as partly allowed

ITA 1203/CHANDI/2017[2002-03]Status: DisposedITAT Chandigarh20 Feb 2019AY 2002-03

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 1202 & 1203/Chd/2017 "नधा"रण वष" / Assessment Years : 2001-02 & 2002-03 Sh. Ved Parkash The Dcit, Central Circle-Ii, बनाम S/O Sh. Dewan Chand, Ludhiana 788-I, Brs Nagar, Ludhiana "थायी लेखा सं./Pan No: Aiapp7775R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Smt. Mona Mohanty, CIT DR
Section 143(3)Section 263Section 44A

Ved Parkash, Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, both the appeals of the assessee are treated as partly allowed

ITA 1202/CHANDI/2017[2001-02]Status: DisposedITAT Chandigarh20 Feb 2019AY 2001-02

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 1202 & 1203/Chd/2017 "नधा"रण वष" / Assessment Years : 2001-02 & 2002-03 Sh. Ved Parkash The Dcit, Central Circle-Ii, बनाम S/O Sh. Dewan Chand, Ludhiana 788-I, Brs Nagar, Ludhiana "थायी लेखा सं./Pan No: Aiapp7775R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Smt. Mona Mohanty, CIT DR
Section 143(3)Section 263Section 44A

Zafar Alam, Meerut vs. ITO, Ward- 1(1), Meerut

ITA 1610/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Jan 2019AY 2009-10

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri Vinod Kumar Goel, AdvocateFor Respondent: Shri Munshi Ram Bihagra, Senior DR
Section 144Section 147Section 148Section 271Section 271(1)(b)Section 44ASection 68

Zafar Alam, Meerut vs. ITO, Ward- 1(1), Meerut

ITA 1609/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Jan 2019AY 2009-10

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri Vinod Kumar Goel, AdvocateFor Respondent: Shri Munshi Ram Bihagra, Senior DR
Section 144Section 147Section 148Section 271Section 271(1)(b)Section 44ASection 68

Haji Bhullan, Meerut vs. ITO, Ward- 1(3), Meerut

ITA 6607/DEL/2018[2010-11]Status: DisposedITAT Delhi24 Jan 2019AY 2010-11

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri Vinod Kumar Goel, AdvocateFor Respondent: Shri Yogesh Sharma, Senior DR
Section 143(2)Section 144Section 44ASection 44F

Iliyas, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, the Appeal filed by the Assessee stands allowed

ITA 6512/DEL/2018[2010-11]Status: DisposedITAT Delhi22 Jan 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: SH. VIVEK AGGARWAL, ADVFor Respondent: SH. S.L. ANURAGI, SR. DR
Section 147Section 44ASection 69

Smt. Anita Kailash Kharpude, Ahmednagar vs. Income-Tax Officer, Ward - 1, Ahmednagar

In the result, the appeal of assessee is allowed

ITA 2407/PUN/2017[2008-09]Status: DisposedITAT Pune17 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2407/Pun/2017 यििाारण वषा / Assessment Year : 2008-09

For Appellant: NoneFor Respondent: Shri Rajesh Gawali
Section 143(3)Section 44A

Shri Ravindra Kumar, Bokaro vs. ITO Ward-3(1), Bokaro

Appeals are partly allowed in above terms

ITA 241/RAN/2016[2009-10]Status: DisposedITAT Ranchi11 Jan 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 234BSection 263Section 40A(3)Section 44A

Sri Ravinder Kumar, Bokaro vs. ITO, Bokaro

Appeals are partly allowed in above terms

ITA 239/RAN/2016[-15]Status: DisposedITAT Ranchi11 Jan 2019

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 234BSection 263Section 40A(3)Section 44A

Kiran, Karnal vs. ITO, Ward- 2, Karnal

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

ITA 687/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2018AY 2009-10

Bench: Sh. N. K. Billaiyaassessment Year: 2009-10 Kiran Ito H. No. 954-I, Sector-9 Vs Ward-2, Karnal Karnal – 132001 Haryana 132001 Pan Aojpk3629N (Appellant) (Respondent)

Section 44

Shri Pradeepsinh D. Jadeja, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1, Gandhidham

In the result, appeal of the assessee is partly allowed

ITA 347/RJT/2013[2008-09]Status: DisposedITAT Rajkot16 Nov 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.347/Rjt/2013 "नधा"रणवष"/Assessment Year : 2008-09 Pradeepsinhdanubhajadeja, Vs. The Income Tax Officer, Office No.15, 2Nd Floor, Plot Ward-1, Gandhidham. No.326, Ward-12/B, Bandhidham- - Kutch. [Pan: Afopj 4638 J] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kalpesh Doshi – A.R. राज"वक"ओरसे /Revenue By Shri Praveen Verma – D.R. सुनवाईक"तार"ख/ Date Of Hearing: 19.11.2018 उ"घोषणाक"तार"ख/Pronouncement On 20.11.2018

Section 143(3)Section 44Section 44A

Sh. Rupinder Pal Singh, Ludhiana vs. ITO, W-II(2), Ludhiana

The appeal of the assessee is allowed for statistical purposes

ITA 1699/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh29 Oct 2018AY 2009-10

Bench: The Assessing Officer It Was Explained That The Assessee Is In The Business Of Whole Sale Trading Of Clothes & Earned Income Out Of The Commission / Brokerage / Trading Of Clothes. The Assessee Has Been Filing Returns Under Section 44Af Of The Income Tax Act,1961 . The Assessing Officer Has Made Addition Of Rs. 20,14,370/- Being The Peak Cash Deposits Under Section 69 & Levied Tax Of Rs. 8,63,830/-.

For Appellant: NoneFor Respondent: Smt. Chandrakanta
Section 44ASection 69

Hitesh Kumar Gupta, Dausa vs. ITO, Dausa

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

ITA 860/JPR/2013[2005-06]Status: DisposedITAT Jaipur26 Oct 2018AY 2005-06
For Appellant: Shri Rohan Sogani (C.A) &For Respondent: Shri J.C. Kulhari (JCIT)
Section 145(3)Section 147Section 44ASection 68

ITO 33(2)(2), Mumbai vs. Kanitlal V. Parmar, Mumbai

In the result, appeal filed by the Revenue is treated as allowed for statistical purposes

ITA 3381/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Oct 2018AY 2011-12

Bench: S/Shri B.R. Baskaran (Am) & Sandeep Gosain (Jm)

Section 44A

Aslam Harun Memon, Thane vs. ITO, Ward -4(1), Thane

In the result, the assessee’s appeal stands allowed

ITA 4775/MUM/2014[2008-09]Status: DisposedITAT Mumbai05 Sept 2018AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri S. K. Depar
Section 44ASection 68

Mukund Mohan Jadhav, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, both the appeals of assessee are partly allowed

ITA 587/PUN/2017[2011-12]Status: DisposedITAT Pune28 Aug 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.586 & 587/Pun/2017 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 Shri Mukund Mohan Jadhav, 1147, D Ward, Guruwarpeth, अऩीऱाथी/Appellant Kolhapur – 416004 …. Pan: Agopj9385M Vs.

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Yogesh Kamat
Section 143(3)Section 147Section 44A

Mukund Mohan Jadhav, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, both the appeals of assessee are partly allowed

ITA 586/PUN/2017[2010-11]Status: DisposedITAT Pune28 Aug 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.586 & 587/Pun/2017 यििाारण वषा / Assessment Years : 2010-11 & 2011-12 Shri Mukund Mohan Jadhav, 1147, D Ward, Guruwarpeth, अऩीऱाथी/Appellant Kolhapur – 416004 …. Pan: Agopj9385M Vs.

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Yogesh Kamat
Section 143(3)Section 147Section 44A

ACIT Cir 6(1), Mumbai vs. Asahi Infrastructure and Projects Ltd, Akola

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

ITA 5555/MUM/2013[2010-11]Status: DisposedITAT Mumbai27 Aug 2018AY 2010-11

Bench: Shri R C Sharma & Shri Amarjit Singhacit Cir 6(1)(2) Vs. M/S. Asahi Infrastructure R.No.563, Aayakar Bhavan & Projects Ltd., M.K. Road, Churchgate C/O. Suresh Singh Chavan Mumbai – 400 020 Near Kala Maruti Mandir Ranpise Nagar Akola – 440 001 Pan Aaaca8777F (Appellant) .. (Respondent)

Section 133ASection 143(1)Section 143(3)Section 145(3)Section 44ASection 68

M/S. Sri Vijayalakshmi Stationery & Fancy Mart, Vijayawada vs. The ITO, Vijayawada

In the result, appeals of the assessees for the Assessment Years 2010-

ITA 35/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

For Appellant: Shri C.Subramanyam, ARFor Respondent: Shri Deba Kumar Sonowal, DR
Section 133ASection 143(3)Section 148

M/S. Sri Vijayalakshmi Stationery & Fancy Mart, Vijayawada vs. The ITO, Vijayawada

In the result, appeals of the assessees for the Assessment Years 2010-

ITA 34/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

For Appellant: Shri C.Subramanyam, ARFor Respondent: Shri Deba Kumar Sonowal, DR
Section 133ASection 143(3)Section 148