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.
Javed Munir Khan Vs. ITO 26(1)(4)
ITA No. 5428/MUM/2024Mumbai Bench13 Jan 2026The case involves Javed Munir Khan, who deposited aggregate cash amounting to ₹1,13,28,200 during the demonetization period and ₹92,64,140 during the post-demonetization period. The Assessing Officer treated the deposits as unexplained mone…
Read summaryJai Bhavani Reti Utpadak Sahakari Sanstha Ltd. Vs ITO, Ward-4(1), Thane
ITA No. 7310/MUM/2025 (AY : 2016-17)SMC Bench, Mumbai20 Jan 2026The assessee, Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd., raised multiple grounds of appeal against the assessment order of the ld. CIT(A)/NFAC dated 20.08.2025 for A.Y. 2016-17. The main grounds of appeal were the addition of Rs. 27,00…
Read summaryIncome Tax Officer-20(2)(1) vs. NDW Development Corporation LLP
ITA No. 3817/Mum/2025Mumbai "B" Bench1 Jan 2026The assessee, NDW Development Corporation LLP, a limited liability partnership firm engaged in real estate development, filed its return of income declaring its total income as NIL for the assessment year 2022-23. The case was selected for …
Read summaryBalaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
ITA No. 5128/MUM/2025 & ITA No. 5129/MUM/2025Mumbai Bench19 Jan 2026These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The a…
Read summaryAvance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai
ITA No. 5420/MUM/2025Mumbai2 Jan 2026The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o…
Read summaryAstoria Agro and Allied Industries Pvt. Ltd. Vs. DCIT-Central Circle 4(3) Mumbai
ITA No.4733/Mum/2025, ITA No.4732/Mum/2025, ITA No.4719/Mum/2025Mumbai Bench28 Jan 2026The facts of the case revolve around a search and seizure action conducted under section 132 of the Income-tax Act at the premises of M/s Renukamata Multi State Cooperative Urban Credit Society Ltd. and its key persons on 26.05.2017. The As…
Read summaryApurva Mukesh Thakkar Vs. ITO Ward 41(2)(1) Mumbai
ITA No. 6367/Mum/2025Mumbai Bench22 Jan 2026The assessee, Apurva Mukesh Thakkar, is an individual who was carrying on business as a proprietor of M/s Bhavana Televentures during the relevant previous year. He did not file a return of income under section 139(1) of the Income-tax Act,…
Read summaryAmit Rango Ramgopal Vs ITO, Ward-24(1)(1), Mumbai
ITA No. 5905/MUM/2025 (AY : 2017-18)SMC Bench, Mumbai27 Jan 2026The assessee, Amit Rango Ramgopal, filed an appeal against the assessment order of the ld. CIT(A)/NFAC, Delhi dated 31.07.2025 for Assessment Year 2017-18. The assessee raised grounds of appeal against the addition of Rs. 28,65,453/- under …
Read summaryKaushik Mondal vs. Income Tax Officer
I.T.A. No. 1158/Kol/2024Kolkata Bench1 Sept 2025This appeal arises from an order dated 21.03.2024, passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) issued no…
Read summarySuresh Kumar Agarwal
ITA No. 1571/KOL/2025SMC Bench, Kolkata30 Oct 2025The assessee, Suresh Kumar Agarwal, deposited substantial cash in bank accounts during the demonetization period (9th November, 2016 to 30th December, 2016) but did not file his income tax return for the assessment year 2017-18. He deposite…
Read summaryShyamnagar Anchal SKUS Ltd. Vs. ITO, Ward-3(1), Bankura
I.T.A. No.: 711/KOL/2025Kolkata ‘D’ Bench29 Oct 2025The assessee, Shyamnagar Anchal SKUS Ltd., a Primary Agricultural Credit Society (PACS), did not file its return of income for the relevant assessment year. The Assessing Officer (AO) had information about huge transactions aggregating to ₹…
Read summaryRiteshh Agarwal vs. ITO, NFAC, Delhi
I.T.A. No.826/Kol/2025Kolkata Bench27 Oct 2025The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
Read summaryPartha Roy vs. ITO, Ward-50(2), Kolkata
ITA No.2700/Kol/2024Kolkata Bench24 Oct 2025The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
Read summaryMr. Abu Zafar Mondal vs. The Income Tax Officer
ITA No. 1903/Kol/2025Kolkata Bench27 Oct 2025The assessee, Mr. Abu Zafar Mondal, faced an exparte order from the Assessing Officer (AO) which included an addition of Rs. 12,08,000 under section 69A of the Income Tax Act, 1961, due to alleged unexplained accumulation from agricultural …
Read summaryMingma Sherpa vs ITO, Ward-3(1), Gangtok
ITA No.1442/KOL/2025Kolkata Bench28 Oct 2025The assessee, Mingma Sherpa, did not file the return of income for the assessment year 2017-18. During this year, the assessee deposited cash amounting to ₹10,15,14,300 in a bank account with the State Bank of India, Gangtok Branch. Consequ…
Read summaryGopa Ghosh Chanda
ITA No. 885/KOL/2025SMC Bench, Kolkata30 Oct 2025The assessee, Gopa Ghosh Chanda, was the Director of UVSL Trade-X Limited, a company previously engaged in share/commodities trading. The company was active several years ago but is currently non-existent. During the Financial Year 2013-14,…
Read summaryDCIT, Circle-1, Siliguri Vs. Sanjay Kumar Agarwal
ITA No.1463/KOL/2025Kolkata16 Oct 2025The assessee, Sanjay Kumar Agarwal, filed his return of income for AY 2022-23 declaring a total income of ₹57,84,800/-. His case was selected for complete scrutiny under CASS, and notices under sections 143(2) and 142(1) were issued. The As…
Read summarySanjay Kumar Gupta Vs. ACIT
ITA No.791/KOL/2025 & IT(SS)A No. 50/KOL/2025Kolkata11 Nov 2025A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret…
Read summaryMohd. Sami Alam vs. Income Tax Officer
I.T.A. No. 1680/Kol/2025SMC Bench, Kolkata7 Nov 2025Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
Read summaryK.Y.S. Sponge Iron Private Limited vs. ITO
I.T.A. No. 2092/Kol/2025Kolkata Bench21 Nov 2025This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 15.07.2022, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) made two add…
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