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.
Richa Nangia vs. ACIT, Central, Circle-2.5
ITA Nos.810 & 811/Del/2025Delhi Bench3 Feb 2026AY 2015-16 & 2014-15Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around commo…
Read summaryKrishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
ITA No.4076/Del/2024Delhi Bench3 Feb 2026AY 2017-18This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Read summaryRanjeet Singh Vs. ITO, Ward-5(5), Patna
I.T.A. No.: 304/PAT/2024Patna Bench at Kolkata17 Mar 2025The assessee, Ranjeet Singh, deposited Rs. 30,50,000 in his IDBI Bank account during the relevant year, with Rs. 14,50,000 deposited during demonetization and Rs. 16,00,000 deposited in the rest of the year. The source of the deposits was c…
Read summaryAvadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur
I.T.A. No. 2215/Kol/2024Kolkata Bench26 Mar 2025The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by …
Read summaryAjay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
ITA No. 1406/KOL/2024Kolkata Bench24 Mar 2025The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
Read summaryIslampur C.S. Shop 2
ITA No. 2191/KOL/2024Kolkata Bench21 Mar 2025The assessee, Islampur C.S. Shop 2, is a firm running a liquor business. During the demonetization period (09.11.2016 to 31.12.2016), cash amounting to Rs.17,57,860/- and Rs.1,10,540/- were deposited in two different bank accounts of Union …
Read summaryPipasa Enterprise Bandar C.S. Shop
ITA No. 1899/KOL/2024Kolkata Bench18 Mar 2025The assessee, Pipasa Enterprise Bandar C.S. Shop, a firm, was selected for scrutiny assessment. During the scrutiny, the Assessing Officer found a cash deposit of Rs. 21,10,000/- in the bank account during the demonetization period. The ass…
Read summaryITA No. 1379/KOL/2024 (A.Y. 2016-2017)
ITA No. 1379/KOL/2024Kolkata Bench17 Mar 2025The assessee, Logic Infotech Limited, filed its return of income for the assessment year 2016-17 showing a total income of Rs.7,30,156/-. The Assessing Officer received information that the assessee had received Rs.22,00,000/- from M/s. Pus…
Read summarySandip Kumar Keshari Vs. ITO, Ward 3(1)
ITA No. 349/KOL/2024Kolkata11 Mar 2025The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
Read summaryInder Mohan Singh Saluja Vs. ITO
ITA No:- 300/Del/2024Delhi Bench28 Mar 2025The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Read summaryIncome Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
ITA No.206/Del/2024Delhi Bench26 Mar 2025The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
Read summaryHarish Gupta vs. Income Tax Officer
ITA No.1189/Del/2024Delhi Bench24 Mar 2025The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Read summaryRavinder Yadav Vs CIT(A)/NFAC, Delhi
ITA No. 3917/Del/2024Delhi Bench ‘F’, New Delhi20 Mar 2025This appeal pertains to the Assessment Year 2017-18, where the assessee, Ravinder Yadav, challenges the correctness of an unexplained money addition of Rs. 1,96,45,440/- under section 69A of the Income Tax Act, 1961. The addition was upheld…
Read summaryBraham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi
ITA Nos.3940 & 3942/Del/2024Delhi Bench19 Mar 2025In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 19…
Read summarySushmita Gupta vs. Income Tax Officer
ITA No. 3741/DEL/2024Delhi Bench ‘G’19 Mar 2025In this case, the assessment was completed under section 144 of the Income-tax Act, 1961 by the Assessing Officer (AO) vide order dated 05.12.2019. The AO made an addition under section 69A of Rs.93,10,000/- for unexplained investment in pr…
Read summarySeema Devi Jain Vs. ACIT
ITA No. 3598/Del/2025Delhi Bench ‘G’ New Delhi19 Mar 2025The case involves Seema Devi Jain, who filed her return of income declaring income of Rs. 1,93,75,760/-. The case was selected for ‘complete scrutiny’ through CASS on the issues of ‘Sales turnover/receipts, cash deposit during demonetizatio…
Read summaryPawan Kumar Vs. ITO
ITA No:-1407/Del/2024Delhi Bench17 Mar 2025This appeal was filed by the assessee, Pawan Kumar, against the order dated 31.01.2024 passed by the National Faceless Appeal Centre, which affirmed the order dated 16.12.2019 passed by the Assessing Officer (AO) for the Assessment Year 201…
Read summaryIncome Tax Officer, Ward-28(5), SPM Civic Centre, New Delhi. Vs. Anjali Gupta, New Delhi.
ITA No:- 3198/Del/2023Delhi Bench13 Mar 2025This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 07.10.2022, for Assessment Year 2017-18. The issue pertains to cash deposits made by the assessee, Anjali Gupta, during the year. …
Read summarySuresh Kumar Gupta Vs. ACIT
ITA Nos. 3301 & 3302/Del/2023Delhi Bench ‘G’ New Delhi12 Mar 2025The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
Read summaryVED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
ITA NO. 2508/Del/2024DELHI BENCH11 Mar 2025The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
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