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.
Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok
I.T.A. Nos.: 2336 & 2337/KOL/2024Kolkata ‘C’ Bench26 Mar 2025The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The …
Read summaryTapan Kumar Nath Vs ITO, Ward-22(2), Kolkata
ITA No. 2344/KOL/2024Kolkata25 Mar 2025The appeal by the assessee, Tapan Kumar Nath, is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessee's …
Read summaryJaugram Gopalpur Skus Limited
ITA No. 2169/KOL/2024Kolkata Bench18 Mar 2025The assessee, Jaugram Gopalpur Skus Limited, a Cooperative Society, filed its return of income for the assessment year 2017-18 declaring total income as ‘NIL’. The return was selected for scrutiny. During the scrutiny proceedings, the Asses…
Read summaryTCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
I.T.A. No. 706/Kol/2024Kolkata Bench17 Mar 2025The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
Read summaryAdhyam Buildwell Pvt. Ltd. Vs ITO, Ward-9(1), NFAC
ITA No. 2183/KOL/2024Kolkata Bench10 Mar 2025This is an appeal filed by Adhyam Buildwell Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year…
Read summaryMithu Pal Vs. I.T.O., Ward-50(2), Kolkata
I.T.A. No.: 1768/KOL/2024Kolkata 'A' Bench, Kolkata5 Mar 2025The assessee, Mithu Pal, had her assessment for the year 2012-13 reopened under section 147 of the Income Tax Act, 1961. The Assessing Officer noted large cash deposits totaling Rs. 2,33,12,575/- in her bank accounts during the financial ye…
Read summaryITA No.926/Del/2024 Pawan Yadav (AY: 2015-16)
ITA No. 926/Del/2024"F" Bench, Delhi26 Mar 2025The assessee, Pawan Yadav, filed his return of income for Assessment Year 2015-16 declaring a total income of Rs. 9,02,820/-. The Income Tax Officer received information indicating that the assessee had made significant transactions in immo…
Read summaryMayank Jain Vs Income-tax Officer, Ward-1(4), Meerut
ITA No. 1928/DEL/2024Delhi Bench26 Mar 2025The assessee, Mayank Jain, filed his return on 16.07.2017 declaring income of Rs. 3,85,730/- after claiming deduction under Chapter VIA of the Income Tax Act, 1961. The case was selected for limited scrutiny under CASS to examine the cash d…
Read summaryKehar Singh vs. DCIT
ITAs No.2835 to 2841/Del/2024Delhi Bench19 Mar 2025Search and seizure operations were conducted at the premise of Shri Kehar Singh on 04-03-2020. Notice u/s 153A of the Income Tax Act, 1961 was issued on 08.06.2021. Thereafter, notices u/s 142(1) of the Act were issued on 07-07-2021 & 09-08…
Read summarySeeta Ram Singh vs ITO
I.T.A.No.1840/Del/2024Delhi Bench19 Mar 2025This appeal is filed by the assessee, Seeta Ram Singh, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 12/02/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the erroneous addition o…
Read summaryITA No.2742/Del/2024
ITA No.2742/Del/2024Delhi Bench12 Mar 2025The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Read summaryVikas Chugh Vs ACIT (OSD), Karnal
ITA No.1314/Del/2020Delhi Bench12 Mar 2025The assessee, Vikas Chugh, filed a return of income declaring income of Rs.2,69,210/-. His case was selected for scrutiny, and mandatory notices were issued. The case was examined regarding the source of a deposit of Rs.52.26 lakhs in his I…
Read summaryYashpal Grover vs ITO
6280/DEL/2025Delhi Bench 'A', New Delhi13 Jan 2026The assessee, Shri Yashpal Grover, filed his return for A.Y. 2018-19 on 31.10.2018 declaring income of Rs. 2,93,930/-. The case was selected for scrutiny and the assessment was completed under section 143(3) read with section 144B at an inc…
Read summaryPRAHLAD SINGH, VS. PCIT, ROHTAK
ITA No. 3563/DEL/2025 (AYR 2020-21)DELHI BENCH ‘A’ NEW DELHI9 Jan 2026The assessee, Prahlad Singh, e-filed his return of income for the assessment year 2020-21 declaring a total income of Rs. 1,48,050/- including net agricultural income of Rs. 34,01,132/-. During the assessment proceedings, the Assessing Offi…
Read summaryINCOME TAX OFFICER VS. VISHAP BAJAJ
ITA No. 6338/Del/2025Delhi Bench ‘A’19 Jan 2026This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
Read summarySh. Chandra Prakash Jain Vs DCIT
ITA No. 5296/Del/2025Delhi Bench ‘E’, New Delhi15 Jan 2026The assessee, Sh. Chandra Prakash Jain, filed his return of income for Assessment Year 2022-23 declaring income of Rs. 43,37,120/-. A search and seizure operation under sections 132/133A of the Income Tax Act, 1961 was conducted on the asse…
Read summaryBhanwarlal Pareek vs DCIT
4410/DEL/2025Delhi Bench ‘A’, New Delhi19 Jan 2026The assessee, Bhanwarlal Pareek, filed a return for the assessment year 2019-20 declaring an income of Rs. 1,61,730/-. A search under section 132 of the Income Tax Act was conducted on M/s Faquir Chand Lockers and Vaults Private Limited fro…
Read summaryITA No. 3555/Del/2025 : Asstt. Year : 2017-18
ITA No. 3555/Del/2025Delhi Bench ‘E’, New Delhi12 Jan 2026The Revenue's appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order reversing the assessment findings dated 22.12.2019 treating the assessee’s entire cash deposits of Rs.4.72 crores as unexplained. The assessee, e…
Read summarySanowar Ali Khan Vs. ITO, Ward-25(1), Kolkata
ITA No.: 1503/KOL/2025Kolkata ‘D’ Bench, Kolkata28 Jan 2026The assessee, Sanowar Ali Khan, filed his return of income showing a total income of ₹7,68,650/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) and a notice under section 143(2) was issued on 02.06.202…
Read summaryGarrah SKUS Limited Vs. ITO, Ward-3(1), Bankura
ITA No.: 2361/KOL/2025Kolkata ‘B’ Bench, Kolkata28 Jan 2026The assessee, Garrah SKUS Limited, had made cash deposits totaling ₹56,23,967/- in three different bank accounts during FY 2017-18. The sources of these deposits remained unexplained. Consequently, proceedings under section 148A of the Inco…
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