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.
ITA Nos. 1073 to 1076, 1854/Del/2021 M/s Minda Capital Pvt. Ltd (2011-12 to 2015-16)
ITA Nos. 1073 to 1076, 1854/Del/2021E BENCH, DELHI7 Mar 2025The case involves five appeals filed by the Revenue against the orders of the Ld. CIT(A)-26 for Assessment Years 2011-12 to 2015-16. A search and seizure operation was conducted on the assessee on 18.06.2017. The Revenue challenged the dele…
Read summaryRAKS Trade Logistics Pvt. Ltd. vs DCIT
ITA No.3710/Del/2024Delhi “F” Bench6 Mar 2025The instant appeal has been filed by RAKS Trade Logistics Pvt. Ltd. against the First Appellate order dated 03.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arises from the as…
Read summaryKrishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi
ITA No. 436/DEL/2024Delhi ‘C’ Bench5 Mar 2025This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of …
Read summaryM/s T. C. Agro Food Industries Vs Income Tax Officer
ITA No. 5719/Del/2024 & ITA No. 3341/Del/2025Delhi Bench ‘E’9 Jan 2026The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Read summaryM/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
ITA No.4886/Del/2025Delhi Bench30 Jan 2026This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Read summaryManoj Kumar vs ITO
ITA No.3378/Del/2025Delhi 'A' Bench29 Jan 2026The assessee, Manoj Kumar, filed his return of income for the Assessment Year 2018-19 declaring a total income of INR 5,12,820/-. The case was re-opened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, due to the…
Read summaryManish Pahwa Vs ITO, Ward-45(2), Delhi
ITA No.3270/Del/2023Delhi Bench9 Jan 2026The case involves the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, based on information about transactions with M/s Global IT International amounting to Rs.15,00,000/- during AY 2011-12. The assessee had f…
Read summarySh. Manish Khandelwal Vs. Income Tax Officer
ITA No.2995/Del/2024Delhi Bench22 Jan 2026The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of the…
Read summarySh. Kapil Raj Anand Vs. DCIT
ITA Nos.873 & 877/Del/2025Delhi Bench5 Jan 2026The assessee, Sh. Kapil Raj Anand, raised a challenge against the Commissioner of Income Tax (Appeals)-30's orders treating his purchases amounting to Rs.3,40,17,291 in AY 2020-21 and Rs.23,79,987/- in AY 2021-22 sourced from M/s. Sanjay Ja…
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 summaryM/s. Harbel Singh and Sons vs. DCIT, Central Circle-30
ITA Nos.1077 to 1080/Del/2025Delhi Bench7 Jan 2026The assessee, M/s. Harbel Singh and Sons, is engaged in the civil construction business. The case involves the disallowance of purchases amounting to Rs.6,64,062/- in AY 2018-19, Rs.2,42,04,145/- in AY 2019-20, Rs.85,20,719/- in AY 2020-21,…
Read summaryGargi Overseas Pvt. Ltd Vs. Income Tax Officer, Ward-10(1), Delhi
ITA No. 91/Del/2025Delhi Bench 'A', New Delhi30 Jan 2026The case involves Gargi Overseas Pvt. Ltd, which is engaged in the purchase and sale of bullion and commodities like rice. The assessee had made purchases from M/s. Mahavir Prasad Suresh Kumar and M/s. Umesh Kumar Vivek Kumar, totaling Rs. …
Read summaryThe Dy, C.I.T Vs. Asian Hotels [North] Limited
ITA No. 3729/DEL/2025Delhi ‘F’ Bench16 Jan 2026The assessee, Asian Hotels [North] Limited, filed its return of income for A.Y 2016-17 on 29.09.2016 declaring a loss of Rs 32,48,76,393. The case was selected for scrutiny, and an order under section 143(3) of the Act was passed, making an…
Read summaryMala Singh Vs. Income Tax Officer, Kolkata
ITA No.: 1317/KOL/2025Kolkata ‘C’ Bench28 Jan 2026The assessee, Mala Singh, proprietor of M/s. Shiv Shakti Enterprise, filed her return of income for AY 2018-19 declaring a total income of ₹15,73,144/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) to…
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 summaryS R Jewels vs. Income Tax Officer
ITA No. 5938/Mum/2025Mumbai “SMC” Bench : Mumbai12 Jan 2026The assessee, S R Jewels, had filed its return of income declaring a total income of Rs. 60,050/-. During a search and seizure operation under section 132 of the Income Tax Act, it was found that the assessee was one of the beneficiaries of…
Read summaryM/s. Sapphire Fintech Private Limited v/s Deputy Commissioner of Income Tax
ITA No.594/MUM/2023Mumbai2 Jan 2026The assessee, M/s. Sapphire Fintech Private Limited, is engaged in the business of investment. For the assessment year 2012-13, the assessee filed its return of income declaring a total loss. During the scrutiny assessment, it was observed …
Read summaryMr.s Jigna Hiren Rambhai vs. ITO, Ward 32(2)(4)
ITA No. 5033/Mum/2025F Bench, Mumbai22 Jan 2026The present appeal has been filed by the assessee, Mr.s Jigna Hiren Rambhai, challenging the order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment year 2014-15. …
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 summaryKetan Harilal Mehta vs Assistant Commissioner of Income-tax-32(2), Mumbai
ITA No.6689/Mum/2025Mumbai Bench 'E', Mumbai6 Jan 2026The assessee, Ketan Harilal Mehta, filed his return of income for the assessment year 2014-15 and declared Long Term Capital Gain (LTCG) of Rs. 74,34,044/- under section 10(38) of the Income-tax Act, 1961 as exempted income. He had purchase…
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