Section 69C — ITAT Judgements
59 tribunal judgements dealing with Section 69C. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
ITA No. 4325/DEL/2025Delhi BenchAY 2017-18The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
Read summaryACIT (OSD), Delhi Vs. M/s. Pandit Munshi Ram & Associates Pvt. Ltd
ITA No.3731/Del/2025Delhi Bench5 Feb 2026AY 2014-15The assessee did not file the return of income. The AO noticed several transactions such as purchase of an immovable property, interest earned, and payments made to contractors. Notice was issued u/s 148 of the IT Act, and the assessee file…
Read summaryK M V Industries vs. Income Tax Officer, Ward-58(1), Delhi
ITA No.4594/Del/2025Delhi Bench ‘B’18 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 31.03.2013. The assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs. 10,07,610/-. Thereafter, reassessment proceedings u/s 147 were …
Read summaryAssistant Commissioner of Income Tax vs. Karma Kitchen & Bar Pvt. Ltd.
ITA Nos. 5179, 4167 & 4168/Del/2025, ITA No. 3309/Del/2025, CO Nos. 246 & 247/Del/2025Delhi Bench 'E', New Delhi18 Feb 2026AY 2016-17, 2017-18, 2018-19The assessee company, M/s. Karma Kitchen & Bar Pvt. Ltd., was registered in August 2015 and commenced operations in November 2015. A search was conducted at the premises of Nagpal Group on 10.01.2018, where documents related to the assessee…
Read summaryQuetzal Buildtech Private Limited vs. ITO
ITA No.6409/Del/2025Delhi Bench17 Feb 2026AY 2016-17The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Read summarySh. Nem Chand Jain Vs Income Tax Officer, Circle-58(1), New Delhi-110002
ITA No. 312/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082890494(1) dated 27.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee challenges th…
Read summaryDCIT, Delhi vs. Shivli Agarwal
ITA Nos.7043 to 7045/Del/2025Delhi Bench11 Feb 2026AY 2014-15 to 2016-17The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,…
Read summaryShri Abhimanyu Nath Vs. The I.T.O
ITA No. 4930/DEL/2025Delhi 'C' Bench11 Feb 2026AY 2012-13The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
Read summarySh. Sandeep Kumar vs. Income Tax Officer, Ward-1, Panipat
ITA No.191/Del/2026Delhi Bench9 Feb 2026AY 2018-19The assessee’s appeal for assessment year 2018-19 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/250/2025-26/1083685153(1), dated …
Read summaryM/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi
ITA No.187/Del/2026Delhi Bench9 Feb 2026AY 2020-21The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082537530(1), dated …
Read summaryRicha 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 summaryITA No.1615/KOL/2024
1615/KOL/2024Kolkata17 Mar 2025The assessee, Sawansukha Jewellers Private Limited, filed its return of income on 30.10.2018 declaring a total income of ₹29,74,75,300/-. The case was selected for scrutiny and the assessment was framed under section 143(3) of the Act, asse…
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 summarySachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
ITA No.2320/Del/2023Delhi Bench27 Mar 2025In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Read summaryITA No.2705/Del/2015
2705/Del/2015Delhi Bench27 Mar 2025The assessee, Skyline Engg. Contracts (India) P. Ltd., is a private limited company engaged in construction business. The return of income for the year under appeal (AY 2011-12) was filed on 30th September, 2011 declaring a total income of …
Read summaryBaba Global Ltd. Vs DCIT
ITA No. 602/Del/2024Delhi Bench 'A', New Delhi19 Mar 2025The case pertains to the assessment year 2018-19. Baba Global Ltd. appealed against the order of CIT(A)-30, New Delhi, which upheld an addition of Rs. 19,98,738/- as bogus interest expenditure under section 69C of the Income Tax Act, 1961. …
Read summaryEffective Exim Private Ltd. Vs. Circle 7(1), Delhi
ITA No. 445/DEL/2024 & ITA No. 446/DEL/2024Delhi Bench 'B', New Delhi19 Mar 2025The appellant/assessee company, Effective Exim Private Ltd., filed its return of income-tax declaring a loss for the assessment year 2012-13. The case was reopened for assessment under Section 148 of the Income-Tax Act, 1961, and a notice w…
Read summaryTrans Metalite India Limited Vs. Assessment Unit, Income Tax Department, ACIT, Circle -25 (1) Delhi
ITA No.5228/Del/2024Delhi Bench12 Mar 2025The assessee, Trans Metalite India Limited, filed its return of income for the Assessment Year 2019-20 on 30-10-2019 declaring a total income of Rs 6,74,546/-. During verification, it was found that the assessee received unsecured loans amo…
Read summaryVipul Mittal v. DCIT
ITA No. 1052/Del/2025Delhi Bench7 Mar 2025This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
Read summaryNational Steels Vs. ITO, Ward-46(1), Delhi
ITA No. 2595/Del/2024Delhi Bench7 Mar 2025The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2…
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