Section 44AD & 69A of the Income-tax Act, 1961 — Presumptive taxation — From an analysis of section 44AD, we have already held that the assessee had not incurred the expenses to the extent of 92% of the gross receipts, therefore, in the present case, the provisions of section 69A cannot be applied asking the assessee to prove to the satisfaction of the Assessing Officer, the expenditure to the extent of 92% of gross receipts, would also defeat the purpose of presumptive taxation as provided under section 44AD or other such provision, since the scheme of presumptive taxation has been formed in order to avoid the long drawn process of assessment in cases of small traders or in cases of those businesses where the incomes are almost of static quantum of all the businesses, the Assessing Officer could have made the addition under section 69A, once he had carved out the case out of the glitches of the provisions of section 44AD, no such exercise has been done by the Assessing Officer in this case — Thomas Eapen vs. ITO [2020] 180 ITD 741 (COCHIN)