Section 44AF Overrides Section 139(9); Defective Return Notice Unjustified: Telangana HC

Mohd. Amzad Vs ITO (Telangana High Court)

The Telangana High Court heard two writ petitions together since they involved the same issue and parties. The facts were discussed with reference to Writ Petition No. 21351 of 2006. The petitioner, a retail timber dealer and an income-tax assessee, filed his return for Assessment Year 2003-04 on 16 September 2003 and claimed a refund of ₹1,25,098. His claim was based on Section 44AF of the Income Tax Act, 1961, a special provision introduced with effect from 1 April 1998 for computing profits and gains of retail business.

The peti

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