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 No. 6174/MUM/2025
6174/MUM/2025Mumbai Bench20 Jan 2026The assessee, Bhavin Kumar Rameshkumar Jain, filed his return of income electronically on 08.08.2019, declaring a gross total income of ₹36,29,172/- and total taxable income of ₹29,17,550/-. Subsequently, a search and seizure action under s…
Read summaryITA No.7390/Mum/2025
ITA No.7390/Mum/2025Mumbai29 Jan 2026The assessee, Sunjewels Private Limited, is a resident corporate entity engaged in the business of manufacturing gold and diamond studded jewellery for export. For the assessment year 2016-17, the assessee filed its return of income declari…
Read summaryParsan Brothers Vs. DCIT, Circle-36, Kolkata
I.T.A. No.: 795/KOL/2025Kolkata 'D' Bench3 Sept 2025The assessee, Parsan Brothers, is engaged in the wholesale business of bonded goods. The original return of income for A.Y. 2013-14 was filed showing a total income of ₹55,75,830/-. The initial assessment was made under section 143(3) of th…
Read summaryRanjit Kumar Modi
ITA No. 1753/KOL/2024Kolkata Bench30 Oct 2025The assessee, Ranjit Kumar Modi, filed his return of income for the assessment year 2013-2014 declaring a total income of Rs.4,74,110/-. Information received from AIIMS data revealed that the assessee had availed a bogus entry of long-term …
Read summaryRajpal Gupta
ITA No. 1276/KOL/2025Kolkata Bench30 Oct 2025The assessee, Rajpal Gupta, filed his return of income for the Assessment Year 2019-20 declaring taxable income at Rs.6,32,140/-. The Directorate of Income Tax (Inv.), Kolkata conducted an inquiry based on inputs from the CGST authority and…
Read summaryPravesh Kumar Jaiswal Vs ITO, Ward-62(1), Kolkata
ITA No.1269/KOL/2024Kolkata Bench16 Oct 2025The case of the assessee, Pravesh Kumar Jaiswal, was selected for scrutiny as it was noticed that he had made substantial purchases from certain suppliers who were either non-filers of income tax returns, filed returns with abnormally low t…
Read summaryKamlawati Chowhan vs. Commissioner of Income Tax
I.T.A. No. 1247/Kol/2025Kolkata Bench27 Oct 2025The assessee, Kamlawati Chowhan, filed a return of income for the assessment year 2018-19 declaring a total income of ₹ 5,48,560/-. The Assessing Officer initiated proceedings under Section 148A(b) of the Income Tax Act, 1961, based on info…
Read summaryDCIT, Central Circle-4(4), Kolkata vs. M/s EvernewCommodeal Pvt. Ltd.
ITA Nos.1535 & 1536/Kol/2025Kolkata Bench10 Oct 2025The case involves appeals by the assessee, M/s EvernewCommodeal Pvt. Ltd., against orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The assessee had declared a total income of Rs. 10,02…
Read summaryIshwar Prasad Jaiswal Vs ITO Ward-37(1), Kolkata
ITA No.1790/KOL/2025Kolkata21 Nov 2025The assessee, Ishwar Prasad Jaiswal, filed a return of income for the Assessment Year 2018-19 declaring a total income of Rs. 2,49,390/-. The Assessing Officer (AO) received information that the assessee was a beneficiary of bogus transacti…
Read summaryITO, Ward-29(1), Kolkata vs. Puspa Kothari, L/H of Sunder Lal Kothari
ITA No.258/Kol/2025Kolkata Bench25 Nov 2025The assessee, Sunder Lal Kothari, filed a return of income for A.Y. 2013-14 claiming long-term capital gain of Rs.11,87,710/- as exempt income under Section 10(38) of the Income Tax Act. During the assessment proceedings, it was revealed th…
Read summaryVinod Bhandari vs. Assistant Commissioner of Income Tax
I.T.A. No.463/Kol/2025Kolkata Bench23 Dec 2025The present appeal filed by Vinod Bhandari arises from an order dated 24.01.2025 passed under Section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), Kolkata. The issue raised by the assessee is against …
Read summarySingh Construction Corporation Vs. DCIT, Central Circle -2
ITA No. 2182/KOL/2025Kolkata18 Dec 2025The case of the assessee, Singh Construction Corporation, was selected for limited scrutiny for verification of genuineness of expenses (large payment made u/s 194C) to persons who had not filed the return of income. The assessee submitted …
Read summaryPalak Alloys Pvt. Ltd. vs. DCIT, Circle 3(1)
ITA No. 2104/KOL/2025Kolkata Bench3 Dec 2025The Income Tax Assessing Officer (AO) noted that Palak Alloys Pvt. Ltd. was a beneficiary of accommodation entries from M/s Ultra Trade Mart. The case was reopened under section 147 of the Act and a notice under section 148 was issued on 29…
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 summaryJaydip Dhar vs. Income Tax Officer
I.T.A. No.642/Kol/2025SMC Bench, Kolkata19 Dec 2025The assessee, Jaydip Dhar, filed a return of income on 31.03.2017 declaring a total income of Rs. 3,03,720/-. His case was selected for limited scrutiny due to large cash deposits into his bank account. The Assessing Officer (AO) issued not…
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 summaryHitesh Rohilla Vs ACIT
ITA No.232/Del/2024Delhi Bench7 Feb 2025The assessee, Hitesh Rohilla, filed his return of income for AY 2013-14 declaring a total income of Rs. 2,18,060/-. The Assessing Officer (AO) received information from the investigation wing indicating that during a search and seizure oper…
Read summaryGSS Pizza Circle Pvt. Ltd. Vs. NFAC
ITA No.6316/Del/2025Delhi Bench24 Nov 2025This appeal arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 14.05.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961. The case was ca…
Read summaryShashi Kant Chaurasia Vs. DCIT
ITA Nos. 3844 & 3845/Del/2023Delhi Bench20 Jan 2025The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon…
Read summaryAmbuja Neotia Hotel Ventures Ltd. vs. DCIT, Circle 8(1)
ITA No.44/KOL/2024Kolkata Bench8 Jan 2025During the assessment year 2014-15, the assessee, Ambuja Neotia Hotel Ventures Ltd., earned exempt income of Rs.3,929/- by way of dividend income. The assessee suo moto disallowed Rs.13,355/- as expenditure incurred in relation to earning o…
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