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

G. Venkata Krishna, Vijayawada vs. The ITO, Vijayawada

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

ITA 33/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

G. Venkata Krishna, Vijayawada vs. The ITO, Vijayawada

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

ITA 32/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

G. Venkata Krishna, Vijayawada vs. The ITO, Vijayawada

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

ITA 31/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

Shri Mehul Rohitkumar Bhartia, Valsad vs. The Income Tax Officer, Ward-2, Vapi

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

ITA 1040/AHD/2015[2006-07]Status: DisposedITAT Surat10 Aug 2018AY 2006-07

Bench: C .M. Garg, Jm & O. P. Meena, Am आ.अ.सं./I.T.A No. 1040Ahd/2015: िनधा"रण वष"/Assessment Year: 2006-07 Shri Mehul Rohitkumar Bhartia, V. Income Tax Officer Balahadi, Station Road, Taluka Ward-2, Vapi. Pardi, Valsad : Pan:Ahrpb 3944L अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Sapnesh Sheth, Ca राज"व क" ओर से Revenue By Smt. Smitha V. Nair Sr. D.R. सुनवाई क" तारीख Date Of Hearing 21.08.2018 उ"ोषणा क" तारीख Date Of Pronouncement 18.09.2018 आदेश /Order Per O. P. Meena, Am 1. This Appeal At The Instance Of The Assessee Is Directed Against An Order Dated

Section 148Section 44A

Shri Dinesh Kumar Chaudhary, Garoth vs. The ITO, Mandsaur

In the result Ground No.3 of the assessee is

ITA 757/IND/2016[2003-04]Status: DisposedITAT Indore30 Jul 2018AY 2003-04

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2003-04 Dinesh Kumar Choudhary, Ito, Prop. Abhinav Traders Mandsaur बनाम/ C/O P. Mogra& Associates, Ca Vs. 203, M.D. Tower Near Janjirwalla Square Garoth (Appellant) (Revenue) P.A. No.Aaxpc8055G Appellant By S/Shri S.N. Agrawal & Pankaj Mogra Ca’S Revenue By Shrir.P. Morya, Sr. Dr Date Of Hearing: 29.06.2018 Date Of Pronouncement: 02.08.2018

Section 133ASection 143(2)Section 143(3)

Shri Suresh Nanwani S/O Tulsidas Nanwani, Indore vs. The ITO 3(3), Indore

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

ITA 1514/IND/2016[2009-10]Status: DisposedITAT Indore29 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 1514/Ind/2016 "नधा"रणवष" / Assessment Year : 2009-10 Shri Suresh Nanwani, Vs. Ito, S/O Shri Tulsidas 3(3), Nanwani, Indore. Indore.

Section 44A

The ITO, 2(3), Indore vs. Shri Arvind Kumar Jain, Indore

In the result, the appeal of the revenue stands dismissed

ITA 545/IND/2014[2009-10]Status: DisposedITAT Indore29 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10

Section 143(3)Section 144Section 148Section 43(2)Section 44ASection 68

Sh. Gagan Aggarwal, Delhi vs. ITO, New Delhi

In the result, the appeal is allowed

ITA 2425/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Jun 2018AY 2010-11

Bench: Shri R.S. Syalassessment Year: 2010-11

For Appellant: Sh. S.S. Gupta, CAFor Respondent: Sh. B.R. Mishra, Sr. DR
Section 44A

Sh. Manish Sharma, New Delhi vs. ITO, New Delhi

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

ITA 1314/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jun 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishimanish Sharma, Vs. Ito, 2114/11, Chah Indera Sona Ward-28(4), Bazar, Bhagirath Palace, New New Delhi Delhi Pan: Bdqps2664Q (Appellant) (Respondent)

For Appellant: Shri D.V. Taneja, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 144Section 44A

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5432/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Jun 2018AY 2012-13

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5431/DEL/2017[2011-12]Status: DisposedITAT Delhi08 Jun 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5430/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Jun 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

Shri Sanjeev Sablok, Jamshedpur vs. ITO Ward-1(4), Jamshedpur

In the result, appeal of the assessee (Smt

ITA 167/RAN/2016[2009-10]Status: DisposedITAT Ranchi30 May 2018AY 2009-10

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2009-2010 Smt. Navita Sablok, Vs Ito, Ward-1(4), 4 I.C.Road, Beside Bank Of Jamshedpur India, C.H.Area, Bistupur, Jamshedpur-831001 Pan No. : Aoyps 1564 H Respondent (Appellant) . & A.Y. : 2009-2010 Shri Sanjeev Sablok, Vs Ito, Ward-1(4), 4 I.C.Road, Beside Bank Of Jamshedpur India, C.H.Area, Bistupur, Jamshedpur-831001 Pan No. : Adkps 4050 M Respondent (Appellant) .

For Appellant: Shri M.K.ChoudharyFor Respondent: Shri P.K.Mondal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 44ASection 69

Navita Sablok, Jamshedpur vs. ITO Ward-1(4), Jamshedpur

In the result, appeal of the assessee (Smt

ITA 166/RAN/2016[2009-10]Status: DisposedITAT Ranchi30 May 2018AY 2009-10

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2009-2010 Smt. Navita Sablok, Vs Ito, Ward-1(4), 4 I.C.Road, Beside Bank Of Jamshedpur India, C.H.Area, Bistupur, Jamshedpur-831001 Pan No. : Aoyps 1564 H Respondent (Appellant) . & A.Y. : 2009-2010 Shri Sanjeev Sablok, Vs Ito, Ward-1(4), 4 I.C.Road, Beside Bank Of Jamshedpur India, C.H.Area, Bistupur, Jamshedpur-831001 Pan No. : Adkps 4050 M Respondent (Appellant) .

For Appellant: Shri M.K.ChoudharyFor Respondent: Shri P.K.Mondal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 44ASection 69

Sri Ankur Jain, Ranchi vs. ITO, Ranchi

In the result, this ground of the assessee is allowed in part

ITA 238/RAN/2016[2011-12]Status: DisposedITAT Ranchi28 Feb 2018AY 2011-12

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. No. 238/Ran/2016 Assessment Year : 2011-12 Shri Ankur Jain............................................................................................................Appellant C/O M/S. Tarran Lal Tarachand, Upper Bazar, Ranchi – 834 001. [Pan: Acspj 2727 P] Income Tax Officer...................……………………………………................................Respondent Ward 1(1) Ranchi. Appearances By: Shri Devesh Poddar, Advocate Appearing On Behalf Of The Assessee. Shri P.K. Mondal Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 22, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

Section 234ASection 44A

ITO, New Delhi vs. Shri Om Prakash, Delhi

In the result appeal filed by revenue stands allowed

ITA 5300/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Feb 2018AY 2006-07

Bench: Shri R.K. Panda & Smt. Beena A Pillaiay: 2006-07 The I.T.O. Vs. Sh. Om Prakash Ward 40 (5) 139, Sandesh Vihar Room No.1707 Pitampura E -2 Block, Civic Centre Delhi 110 034 Minto Road New Delhi – 110 002 Pan: Aagpp6711P (Appellant) (Respondent) Appellant By Sh. Atiq Ahmad, Sr.D.R. Respondent By None Date Of Hearing 08.02.2018 Date Of 23.02.18 Pronouncement

Section 251Section 251(2)

Mahendra G Gandhi, Mumbai vs. ITO 21(1)(3), Mumbai

In the result, appeal of the assessee is allowed as above

ITA 7642/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Feb 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Soodmahendra G. Gandhi, 1,Yeshwant Bhuvan, Ram Mandir Rd., Vile Parle East, Mumbai 400057 Pan: Aabpg8818M ...... Appellant Vs. The Ito 21(1)(3), Mumbai 400051. .... Respondent

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Suman Kumar
Section 142(1)Section 271(1)(c)Section 44A

Shri.T.S.Ranjit Kumar, Bangalore vs. ITO, Ward-14(5), Bangalore

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

ITA 1307/BANG/2016[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Shri G.S. Prashanth, CAFor Respondent: Dr. G. Manojkumar, Addl. CIT (DR)
Section 142Section 143(1)Section 143(2)Section 143(3)Section 246A(1)(a)Section 251Section 251(2)Section 253(1)(a)Section 44ASection 69

I.T.O WD - 1(4), Asansol vs. Moon Moon Som., Burdwan

In the result, the appeals of the revenue are dismissed

ITA 2000/KOL/2013[2006-07]Status: DisposedITAT Kolkata01 Dec 2017AY 2006-07

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1999 To 2000/Kol/2013 Assessment Years : 2005-06 & 2006-07 Ito, Ward-1(4), Asansol -Vs- Moon Moon Som [Pan: Akwps 3989 C] (Appellant) (Respondent)

For Appellant: Shri P.C. Nayak, Addl. CIT (Retired)For Respondent: Shri Sallong Yaden, Addl. CIT Sr. DR
Section 143(3)Section 44A

I.T.O WD - 1(4), Asansol vs. Moon Moon Som., Burdwan

In the result, the appeals of the revenue are dismissed

ITA 1999/KOL/2013[2005-06]Status: DisposedITAT Kolkata01 Dec 2017AY 2005-06

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1999 To 2000/Kol/2013 Assessment Years : 2005-06 & 2006-07 Ito, Ward-1(4), Asansol -Vs- Moon Moon Som [Pan: Akwps 3989 C] (Appellant) (Respondent)

For Appellant: Shri P.C. Nayak, Addl. CIT (Retired)For Respondent: Shri Sallong Yaden, Addl. CIT Sr. DR
Section 143(3)Section 44A