Section 69A of the Income Tax Act, 1961 — ITAT Judgements
68 tribunal judgements dealing with Section 69A of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
ITA No.- 7115/Del/2025Delhi Bench24 Feb 2026AY 2022-23During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
Read summaryITO vs M/s Ranyal Traders Pvt. Ltd.
ITA No. 5725/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2017-18The assessee company, incorporated on 06.11.1991, is engaged in trade of import-export and supply of clothing, hosiery, readymade garments, fabrics, textiles, trading and allied activities under the trade name of 'Ranyal Impex International…
Read summaryNeelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
आअसं.1437/धिल्ली /2025(नि.व. 2016-17)Delhi Bench18 Feb 2026AY 2016-17The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
Read summarySANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
ITA No. 3832/Del/2025Delhi Bench12 Feb 2026AY 2020-21Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Read summaryAbhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
ITA No. 7033/DEL/2025 (A.Y. 2017-18)Delhi Bench10 Feb 2026AY 2017-18The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act…
Read summarySuchi Agarwal Vs. ACIT, Ghaziabad
ITA No.3922/Del/2025Delhi Bench6 Feb 2026AY 2022-23This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025 against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 pertaining to As…
Read summaryMeghna Banga Vs. DCIT, Central Circle-7
ITA No.3936/Del/2025Delhi Bench6 Feb 2026AY 2017-18A search and seizure operation under section 132 of the Income Tax Act, 1961 was conducted in the Jindal Bullion Ltd (JBL) Group on 05.01.2017. Digital data maintained in a software called Hazir Johri was seized at the residential cum busin…
Read summaryIncome Tax Officer, New Delhi vs. Uday Kumar
ITA No.4254/Del/2025Delhi Bench6 Feb 2026AY 2012-13The assessee, Uday Kumar, is an individual and non-filer of return of income. The department alleges that the assessee received Rs.59,18,00,000/- from 636 investors of M/s Aurochem Buildprop Private Limited (ABPL) and neither gave property …
Read summaryAmit Anand vs. ITO, WARD 36(1)
ITA No. 3980/Del/2025Delhi Bench6 Feb 2026AY 2016-17The assessee, Amit Anand, filed his return of income declaring income of Rs. 2,04,090/- for AY 2016-17. The case was selected for verification under the category High Risk CRIU/VRU Transactions. The department found that the assessee had ta…
Read summaryZeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
ITA No.2201/Del/2025Delhi Bench 'A', New Delhi6 Feb 2026AY 2017-18The appellant is a partnership firm coming into existence w.e.f. 31.07.2025 through a deed of partnership executed on that date between two partners Sh. Apurv Jain and Sh. Shlshu Sharma. The assessee made cash deposits of Rs. 67,25,000/- du…
Read summaryDCIT vs Rajan Kumar
ITA No. 130/Del/2025 (AY 2012-13)Delhi Bench ‘A’, New Delhi6 Feb 2026AY 2012-13The assessee, Rajan Kumar, is an individual running a proprietorship firm under the name of 'M/s Shipra Engineers and Consultants'. He filed a return of income on 21-03-2013 declaring total income at Rs. 42,50,268/-. The case was selected f…
Read summaryShri Brijesh Kumar Verma vs. DCIT
ITA No.401/Del/2023 and ITA No.402/Del/2023Delhi Bench 'A', New Delhi6 Feb 2026AY 2016-17 and 2017-18The assessee, Shri Brijesh Kumar Verma, filed returns of income for AY 2016-17 and 2017-18. A search and seizure action was carried out on Jindal Bullion Ltd. Group (JBL) on 05.01.2017, and digital data from Hazir Johri software was seized.…
Read summaryVazir Singh vs DCIT
ITA No. 5566/Del/2025Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2018-19The assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 14.07.2025, in case No. CIT (A), Hisar/10255/2019-20, in proceedings u/s 143(3) of the Income Tax Act, 1961. The assessee’s appeal was call…
Read summaryManoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
ITA No.5019/Del/2025Delhi Bench5 Feb 2026AY 2017-18The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
Read summaryITO Ward 30(5) Vs. Raghav Goel
ITA No.734/Del/2025 & CO 85/Del/2025C Bench, Delhi3 Feb 2026AY 2017-18The assessee filed return of income on 06.11.2017 declaring income of Rs.10,02,910/-. The notice u/s 143(2) of the Act dated 07.09.2018 was issued. The case was selected under scheme of compulsory scrutiny since survey u/s 133A of the Act w…
Read summaryAshok Kumar Mehrotra vs. ITO, Ward 70(5)
ITA No. 4768/Del/2025C Bench, Delhi3 Feb 2026AY 2017-18The assessee filed return of income on 17.06.2017 declaring total income of Rs.6,96,960/- showing income from salary, house property and other source. The case was selected for limited scrutiny under CASS for reason cash deposit during year…
Read summaryShri Vinod Kumar Bhatia M/s Prerit Steel Traders vs Assistant Commissioner of Income Tax, Circle-25, Jhandewalan Extension, New Delhi-110055
ITA No.3264/DEL/2025Delhi Bench2 Feb 2026AY 2018-19The appeal arises from the order of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, confirming the action of the Assessing Officer in making an addition of unexplained jewellery found during the course of search under sectio…
Read summaryManoj Kumar Yadav Vs. Commissioner of Income Tax (Appeals)
I.T.A. No.: 439/PAT/2024Patna Bench at Kolkata6 Mar 2025The assessee, Manoj Kumar Yadav, is an individual engaged in the business of grains. He e-filed his return of income on 11.07.2017 showing a total income of Rs. 4,56,610/-. His case was selected for complete scrutiny, and statutory notices …
Read summaryPurnima Priyadarshi Vs. ITO, Ward-2(3), Biharsharif
I.T.A. No.: 435/PAT/2024Patna Bench at Kolkata5 Mar 2025A notice under section 142(1) of the Income Tax Act was issued on 15.03.2018 requiring the assessee to file the return of income, but the assessee failed to do so. During FY 2016-17, a sum of Rs. 14,57,500/- was deposited in cash in Allahab…
Read summarySudhanshu Shekhar Vs. Income Tax Officer, Gaya
I.T.A. No.: 434/PAT/2024Patna Bench at Kolkata4 Mar 2025The assessee, Sudhanshu Shekhar, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Center, Delhi, which confirmed an addition of Rs. 18,70,000/- towards cash deposited in the bank account…
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