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.
Jayanta Fanzen Lighting Industries Private Limited Vs. ACIT, Circle 10(1)
ITA No.1239/KOL/2025Kolkata19 Nov 2025The assessee, Jayanta Fanzen Lighting Industries Private Limited, filed its return of income on 26.10.2017 declaring income of ₹9,17,340/-. The case was selected for complete scrutiny due to large cash deposits and an abnormal increase in s…
Read summaryBK Garden Fresh Pvt. Ltd. vs. ITO, Ward-7(1), Kolkata
ITA No.545/Kol/2025Kolkata Bench18 Nov 2025The assessee, BK Garden Fresh Pvt. Ltd., filed a return of income declaring a total income of Rs.10,31,194/-. The case was selected for complete scrutiny due to large cash deposits during the demonetisation period. The Assessing Officer ass…
Read summaryTapas Kundu
ITA No. 1819/KOL/2025SMC Bench, Kolkata12 Dec 2025The assessee, Tapas Kundu, an individual, filed his return of income for Assessment Year 2017-2018 disclosing a total income of Rs.9,50,070/-. His return was processed under section 143(1) of the Income Tax Act, 1961 and selected for limite…
Read summaryNarayan Das Damani vs. ITO, Ward-44(1), Kolkata
I.T.A. No.2185/Kol/2025SMC Bench Kolkata3 Dec 2025The assessee, Narayan Das Damani, runs a proprietary concern named M/s Oriental Industries, dealing in wires and cables. For the year ended 31.03.2019, he submitted a return of income showing a total income of 368,070, which was accepted un…
Read summaryKrishna Chandra Das vs. ITO, Ward-25(1), Kolkata
ITA No.1804/Kol/2025Kolkata Bench2 Dec 2025The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax …
Read summaryGita Sharma Vs. I.T.O., Ward-2(4), Durgapur
I.T.A. No.: 2267/KOL/2025Kolkata ‘B’ Bench30 Dec 2025The assessee, Gita Sharma, runs a Petrol Pump business under the name M/s. Kamala Filling Station. She filed her income tax return showing a total income of ₹9,78,950/-. The Assessing Officer (AO) noted excess purchases in the trading accou…
Read summaryBishal Jain vs. Income Tax Officer
I.T.A. No.1323/Kol/2025Kolkata Bench19 Dec 2025The assessee, Bishal Jain, filed a return of income on 30.03.2017 declaring a total income of Rs. 7,62,300/-. His case was selected for scrutiny to verify whether the cash deposited was from disclosed sources. The Assessing Officer (AO) mad…
Read summarySundar Ram Shetty Nagar Credit Souharda Sahakari Limited Vs. The Income Tax Officer
ITA No.2391 & 2392/Bang/2024SMC Bench, Bangalore22 Jan 2025The assessee, a cooperative society registered under the Karnataka Souharda Sahakari Act, 1997, is engaged in activities such as accepting deposits and providing credit facilities to its members. During the assessment years 2017-18 and 2018…
Read summaryITA No.2208/Bang/2024
ITA No.2208/Bang/2024C'' Bench: Bangalore6 Jan 2025The assessee, Smt. Radha Lakshmi Mannem, failed to file her income tax return within the prescribed time. Her case was selected for scrutiny to examine the source of cash deposited during the demonetization period. Despite several notices, …
Read summaryM/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
ITA No. 2026/Bang/2024‘B’ Bench : Bangalore29 Jan 2025The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
Read summaryShri. Sandeep Vimalchand Gadiya Vs. ITO
ITA No.2404/Bang/2024Bangalore31 Jan 2025The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
Read summaryPeople Tree Chits Pvt. Ltd. vs. Income Tax Officer, Ward- 5(2)(1)
ITA No. 2270/BANG/2024C'' Bench: Bangalore6 Jan 2025The case involves People Tree Chits Pvt. Ltd., which was found to have made cash withdrawals amounting to Rs. 1,28,28,590/- and deposited a significant amount of cash (Rs. 1,05,59,590/-) into its bank account without substantiating the sour…
Read summaryMrs. Sajeena Ibrahim Kaleel Vs. ITO
ITA No.1660/Bang/2024Bangalore9 Jan 2025The assessee, Mrs. Sajeena Ibrahim Kaleel, filed her return of income on 7.12.2018 declaring an income of Rs.2,76,680/-. Her case was selected for scrutiny due to substantial cash deposits during the demonetization period. The Assessing Off…
Read summaryShri. Devadass Suresh Vs. DCIT
ITA No.2190/Bang/2024Bangalore6 Feb 2025The assessee, Shri. Devadass Suresh, filed a return of income on 25.09.2017 declaring income of Rs.2,99,310/-. The case was selected for scrutiny, and it was noticed that there was a cash deposit of Rs.9,00,500/- in the Post Office account …
Read summaryShri Bantupalli Varaprasad vs. The Income Tax Officer, Ward – 1, Raichur
ITA No. 2003/Bang/2024Bangalore20 Jan 2025The assessee, Shri Bantupalli Varaprasad, did not file his return of income for the assessment year 2015-16. The revenue discovered that he had deposited cash into his bank account through the Insight Verification Portal under Non Filer (NM…
Read summaryANITA KUMARI SADH VS. ITO, WARD 58(4), NEW DELHI
ITA NO. 2565/Del/2024DELHI BENCH20 Feb 2025The assessee, Anita Kumari Sadh, filed her return of income for the assessment year 2017-18 on 5th February 2018, declaring a total income of Rs. 3,36,270/-. The Assessing Officer (AO) made an addition of Rs. 6,98,000/- to her income, citin…
Read summaryRAJESH JAIN VS. ITO, WARD 34(6)
ITA No. 4/Del/2024DELHI BENCH19 Feb 2025The assessee, Rajesh Jain, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 1,60,260/-. The Assessing Officer (AO) noted that during the financial year 2011-12, the assessee made cash deposits of Rs…
Read summaryShilpa Gupta Vs. Income-tax Officer
ITA No.1905/Del/2024Delhi Bench ‘G’, New Delhi19 Feb 2025The assessee, Shilpa Gupta, is an individual working as an executive in a Chartered Accountant Firm. For the assessment year 2017-18, she filed her return of income declaring a Gross Total Income of Rs. 3,37,615/- and Taxable Income of Rs. …
Read summaryUjair Ahmad vs ITO
ITA No.4909/Del/2024Delhi 'E' Bench: New Delhi18 Feb 2025The instant appeal has been filed by Ujair Ahmad against the First Appellate order dated 23.08.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 25.03.2023 for…
Read summaryHari Om Verma vs. ITO, Ward 71(2)
ITA No. 50/Del/2024Delhi Bench17 Feb 2025The Assessing Officer (AO) made an addition of Rs. 20,48,000/- to the income of the assessee, Hari Om Verma, for the assessment year 2017-18. The addition was made on the grounds that the assessee deposited cash in bank accounts during the …
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