Section 69A — ITAT Judgements
131 tribunal judgements dealing with Section 69A. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
M/s.Ashiana Manufacturing India Ltd vs. DCIT
ITA No. 2998/Del/2024Delhi Bench25 Feb 2026AY 2014-15The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Read summaryMander Jain Vs. Income Tax Officer, Ward-59(5)
आअसं.7124/धिल्ली /2025(धि.ि. 2017-18)Delhi Bench 'C'24 Feb 2026AY 2017-18The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Read summaryMandeep Singh vs. DCIT, CC-I, Noida
ITA No. 6346/Del/2025Delhi Bench 'E'20 Feb 2026AY 2022-23A search and seizure at Mansam Noida Vaults in Locker No. 1172048, F8 in the name of Sh. Mandeep Singh was conducted on 01.02.2022. During the search, cash amounting to Rs. 23,80,050/- was found and seized from the locker. The assessee file…
Read summaryDCIT, CC-II, NOIDA VS. SURJEET SINGH
ITA No. 3578/DEL/2025 (AYR 2022-23)Delhi Bench ‘E’ New Delhi20 Feb 2026AY 2022-23The assessee, Surjeet Singh, is a proprietorship concern mainly engaged in real estate business. A search and seizure operation was conducted on 15.02.2022, during which various incriminating documents and cash amounting to Rs. 50,15,000/- …
Read summaryShri Shahzeb Khan vs ACIT
ITA No. 5737/DEL/2025Delhi Bench 'A', New Delhi18 Feb 2026AY 2023-24A search and seizure action was undertaken u/s 132 in the Goyal Gas Group of cases on 10.01.2023 in which the assessee was also covered. The assessee had filed his original return for A.Y. 2023-24 on 23.07.2023, declaring total income of Rs…
Read summaryAnil Bansal vs ITO
ITA No.5593/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2017-18The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Read summaryAssistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.
ITA No.4368/Del/2025Delhi Bench ‘A’18 Feb 2026AY 2014-15The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L…
Read summaryAssistant Commissioner of Income Tax vs. Karma Kitchen & Bar Pvt. Ltd.
ITA Nos. 5179, 4167 & 4168/Del/2025, ITA No. 3309/Del/2025, CO Nos. 246 & 247/Del/2025Delhi Bench 'E', New Delhi18 Feb 2026AY 2016-17, 2017-18, 2018-19The assessee company, M/s. Karma Kitchen & Bar Pvt. Ltd., was registered in August 2015 and commenced operations in November 2015. A search was conducted at the premises of Nagpal Group on 10.01.2018, where documents related to the assessee…
Read summaryDCIT, Central Circle, Delhi vs. Pooja Mittal
ITA No.1336/Del/2025Delhi Bench17 Feb 2026AY 2014-15A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
Read summaryNawab Motors Pvt. Ltd. Vs ITO
ITA No.- 7069/Del/2025Delhi Bench12 Feb 2026AY 2018-19The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Read summarySonica Sachdeva Through The Legal vs. ACIT, Circle 2(1)(1)
ITA No. 5051/Del/2025Delhi Bench ‘E’’12 Feb 2026AY 2022-23The appeal has been filed by the assessee against the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi. The assessment was framed by ACIT, Circle 2(1)(1), Ghaziabad for the assessment year 2022-23 u/s. 143(3) of the Income Tax…
Read summaryMuqeem Khan vs. Income Tax Officer, Ward-3(3)(3), Saharanpur (U.P.)-247001
ITA No.327/Del/2026Delhi Bench11 Feb 2026AY 2019-20The assessee’s appeal for assessment year 2019-20 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1082889899(1), dated…
Read summaryDCIT, Delhi vs. Shivli Agarwal
ITA Nos.7043 to 7045/Del/2025Delhi Bench11 Feb 2026AY 2014-15 to 2016-17The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,…
Read summaryAlfa Modern Mobiles Pvt. Ltd. vs ITO
ITA No.5701/Del/2024Delhi 'A' Bench, New Delhi11 Feb 2026AY 2017-18The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
Read summaryDCIT, Central Circle-32, New Delhi vs. M/s. Sanraj Hospitality Pvt. Ltd.
ITA No.37/Del/2026Delhi Bench9 Feb 2026AY 2019-20This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1080708559(1), dated 15.09.2025, involving proceedi…
Read summarySh. Pawan Kumar Laur vs. Income Tax Officer
ITA No.154/Del/2026Delhi Bench9 Feb 2026AY 2022-23The assessee’s appeal for assessment year 2022-23 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083072449(1), dated …
Read summaryJyoti Ahuja vs. ITO
ITA No.4270/Del/2025Delhi Bench 'A', New Delhi6 Feb 2026AY 2022-23The assessee filed her return of income declaring an income of Rs.4,06,410/-. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had declared commission income without substantiating the source. The Ass…
Read summaryDCIT, Central Circle-3, New Delhi vs Udit Jain
ITA No. 5741/DEL/2025Delhi Bench 'G', New Delhi4 Feb 2026AY 2023-24A search & seizure operation under Section 132 of the Income Tax Act, 1961 was conducted on 21.01.2023 in the case of Rajdhani Group, covering the appellant assessee. The Assessing Officer added Rs. 1,30,90,415/- (AED 6,30,392) as unexplain…
Read summaryShri Narender Singh Vs The I.T.O
ITA No. 4099/DEL/2025Delhi 'G' Bench4 Feb 2026AY 2012-13The AO received information that the assessee made cash deposits amounting to Rs.52,30,000/- in a State Bank of India account. The AO found that the assessee did not file any ITR for A.Y. 2012-13 and did not offer any explanation regarding …
Read summaryTUFEL Vs. The Income tax Officer
ITA No. 3293/DEL/2024 [A.Y. 2017-18]Delhi 'A' Bench4 Feb 2026AY 2017-18The assessee is an individual residing in a rural village and engaged in operating his own three Trucks for transportation business. The AO received an information that the assessee had credits in Bank account of Rs 65,69,191/- including ca…
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