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.
Income Tax Officer, Ward no.2(2)(1), First Floor, CGO-2, Kamla Nehru Nagar, Ghaziabad, Uttar Pradesh-201002 Vs M/s New Shakti Abhushan Bhandar, Chopla Mandir, New Gate, Ghaziabad, Uttar Pradesh-201001
ITA No.6073/DEL/2024Delhi Bench19 Jan 2026The assessee, M/s. New Shakti Abhushan Bhandar, a partnership firm engaged in trading and manufacturing (on job work basis) of gold and other ornaments, e-filed its Return of Income for the year 2017-18 declaring an income of Rs.27,76,260/-…
Read summaryIncome Tax Officer, Ward-29(7), New Delhi-110002 Vs Praveen Chaudhary
ITA No. 1482/Del/2025Delhi Bench ‘E’, New Delhi8 Jan 2026This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1071038675(1) dated 09.12.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961. The Revenue seeks to r…
Read summaryIncome Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
ITA No.3251/Del/2024Delhi Bench7 Jan 2026The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
Read summaryHansraj Vs Income Tax Officer
ITA No:- 4978/Del/2025Delhi Bench30 Jan 2026In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
Read summaryGAURAV BHATIA, VS. ITO, WARD 70(5), C-9, WESTERN COLONY, NEW DELHI
ITA No. 5531/Del/2025Delhi Bench22 Jan 2026The assessee, Gaurav Bhatia, an individual, filed a return declaring total income of Rs. 2,73,320/- under the head ‘salary’ and ‘other sources’ for the assessment year 2017-18. The case was selected for Complete Scrutiny under CASS due to '…
Read summaryDCIT, Noida Vs. Pearl Precision Products Pvt. Ltd
ITA No. 2278/Del/2023Delhi Bench9 Jan 2026The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey …
Read summaryDCIT, CC-17, NEW DELHI Vs. M/S MANI CAPITAL LIMITED
ITA No. 3856/DEL/2025DELHI BENCH14 Jan 2026The original return of income was filed by the assessee on 23.9.2015 declaring income of Rs. 3,21,843/-. A search and seizure operation u/s. 132 of the Act was carried out on 18.10.2019 in the case of M/s Alankit Limited, Shri Alok Kumar Ag…
Read summaryDinesh Kumar Vs. Income Tax Officer, Ward-1(4), Gurgaon, Haryana
ITA No.5503/DEL/2025Delhi Bench14 Jan 2026The case involves Dinesh Kumar, who deposited Rs.47,50,000/- in cash in his bank account and made an investment in immovable property worth Rs.1,30,50,000/- during the previous year relevant to Assessment Year 2015-16. The Income Tax Office…
Read summaryThe Dy. C.I.T. Vs. Gaurav Dalmia
ITA No. 4162/DEL/2025Delhi ‘G’ Bench29 Jan 2026The assessee, Gaurav Dalmia, filed his original return of income for A.Y. 2016-17 on 17.08.2016 and a revised return on 22.03.2017. The case was selected for complete scrutiny and an order under section 143(3) was passed on 19.12.2018 accep…
Read summaryDeputy Commissioner of Income Tax, Central Circle vs M/s Krrish Realtech Private Limited
ITA No.395/Del/2021Delhi Bench16 Jan 2026The assessee company, M/s Krrish Realtech Private Limited, filed its return of income for the Assessment Year 2017-18 declaring a loss. During a search action at the premises of the Krrish group of companies, certain documents and digital e…
Read summaryITA No.5282/Del/2024
5282/Del/2024Delhi Bench8 Jan 2026This Revenue’s appeal for assessment year 2017-18 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/250/2024-25/1068493517(1), dated …
Read summaryAkshay Anand vs AO
ITA No. 2273/DEL/2025Delhi Bench ‘A’, New Delhi8 Jan 2026The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
Read summaryACIT, Circle 34 (1), vs. Vishakha Builders LLP
ITA No.693/Del/2025Delhi Bench14 Jan 2026The assessee, Vishakha Builders LLP, filed its return of income declaring a total income of Rs.17,52,270/- for the assessment year 2022-23. The case was selected for scrutiny under CASS, primarily to verify large deductions claimed under Ch…
Read summarySumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
ITA No.2588/Kol/2025Kolkata Bench16 Jan 2026This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
Read summaryDeputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
ITA No.1592/Kol/2025Kolkata Bench20 Jan 2026The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
Read summarySuresh Kumar Banthia vs DCIT, CC 4(3), Kolkata
ITA No.1894/KOL/2025Kolkata13 Jan 2026The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed…
Read summaryNeptune Fincot Pvt. Ltd. Vs ACIT, Circle-15(1)(2), Mumbai
ITA No. 3946/MUM/2024Mumbai Bench6 Jan 2026This appeal by Neptune Fincot Pvt. Ltd. is directed against the order of the ld. CIT(A)/NFAC dated 09.07.2024 for A.Y. 2014-15. The assessee raised several grounds of appeal, primarily challenging the validity of reassessment proceedings un…
Read summaryM/s Neeta Developer Vs. ITO/ NFAC, Delhi
I.T.A. No. 7316/Mum/2025Mumbai Bench19 Jan 2026The appeal is preferred by M/s Neeta Developer against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC) dated 19.09.2025 for the Assessment Year 2018-19. The original assessment order was passed…
Read summaryMr. Dhiren Pradip Sadiwala Vs. ITO, Ward-23(1)(6)
I.T.A. No.5551/Mum/2025SMC Bench, Mumbai21 Jan 2026The assessee, Mr. Dhiren Pradip Sadiwala, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 7,55,020/-. A search and seizure action under section 132 of the Income Tax Act was carried out in the case…
Read summaryManisha Kamalkar Sadavarte vs. Income Tax Officer
ITA No. 3729/Mum/2025Mumbai “H(SMC)” Bench1 Jan 2026The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) brought to tax a sum of Rs. 10,05,000/- as unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961, in respect of cash deposi…
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