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Income Tax Case Laws - Section: 69A


Income Tax

Cases for Section: 69A

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Showing 16 to 30 of 425 Records

2015 (2) TMI 60 - ITAT DELHI

Bir Bahadur Singh Sijwali Versus Income Tax Officer Ward 1, Haldwani

Reopening of assessment - assessee has made transaction of ₹ 10,24,100 (deposits in cash) in his saving bank account but no return of income was filed by the assessee - Held that:- All that the reasons recorded for reopening indicate is that c ......

2015 (2) TMI 53 - ITAT DELHI

Dy. Commissioner of Income Tax, Central Circle-09 New Delhi Versus M/s Pasupati Fabrics Ltd

Accommodation entry - bogus purchases - whether CIT(A) has erred in deleting the addition of ₹ 1.40 crore without fully appreciating the fact that the MD/Chairman of the assessee company, surrendered this amount of ₹ 1.40 crore as undiscl ......

2015 (1) TMI 1112 - ITAT JODHPUR

Smt. Kumud Lohiya Versus Income Tax Officer

Revision u/s 263 - unaccounted cash in saving bank account - no enquiry was made by the Assessing Officer for source of the total deposits appearing in the bank account as held by CIT(A) considered as erroneous to the interest of the Revenue - Held ......

2015 (1) TMI 959 - ITAT DELHI

M/s. Pushpak Auto Centre, C/o-Nagender Singh Parmar Versus Income Tax Officer

Unaccounted cash credit - Held that:- In the present case it is noticed that the assessee received the deposits from 62 persons in cash, those persons were produced before the AO and their statements were recorded wherein they confirmed the deposits ......

2015 (1) TMI 925 - ITAT LUCKNOW

Shri KK. Shukla Versus ACIT., Central Circle-1, Lucknow

Treatment to agriculture income - shown in the return of income as income from other sources - Held that:- issue was decided by CIT(A) against the assessee on two counts; first basis of the decision of CIT(A) is that the ownership of ancestral land i ......

2015 (1) TMI 911 - ITAT JAIPUR

Shri Johri Lal Sodhani Versus The Commissioner of Income Tax (Central)

Short surrender of cash - revision u/s 263 as AO finalized the assessment without giving any finding with respect to short disclosure of cash to the extent of ₹ 76,76,080/- - Held that:- The Assessing Officer gave the reasonable opportunity of ......

2015 (1) TMI 735 - ITAT DELHI

Shri Rajesh Dhalla Versus ACIT, Circle -33(1), New Delhi

Addition made u/s 69A - unaccounted jewelery - Held that:- In this case undisputed facts are that when the jewellary was seized by the Sales Tax Department, the company came forward and claimed ownership of the said jewellary as evident from the proc ......



Unaccounted income - comparison of assessee with other two concerns connected with the assessee company - rejection of books of accounts - Assessee company is engaged in the business of grey cloth manufacturing and also selling dyed and printed cloth ......

2015 (1) TMI 508 - ITAT AHMEDABAD

M/s. Rameshwar Textile Mills Ltd. Versus JCIT, Range-4, Surat

Addition on account of undisclosed income from job receipts out side books - estimating G.P. of 10% on net additional turnover - Held that:- Assessing Officer has accepted the expenses shown in regular books as correct and only taken receipt from the ......

2015 (1) TMI 465 - ITAT MUMBAI

M/s. Mutha Parasram Dhanaji & Co. Versus Dy. Commissioner of Income tax

Undisclosed income - Additions made the basis of seized material - jurisdiction of the AO to assess the income of the assessee under section 153C read with section 143(3) of the Act challenged - Held that:- This case was earlier heard on 26.08.14 and ......

2014 (12) TMI 724 - DELHI HIGH COURT

Commissioner of Income Tax-X Versus Amar Nath Virender Kumar

Additions towards unaccounted /black money lending business Whether the assessee were involved in money lending business or had engaged services of Brij Mohan Gupta as a broker Held that:- The Tribunal was rightly of the view that the there was n ......

2014 (11) TMI 835 - ITAT JODHPUR

Smt. Jiya Devi Sharma Versus The ACIT, Central Circle 2, Jodhpur

Addition out of land development expenses Held that:- The assessee had produced complete books of account before the AO - Details of land development expenses incurred were even produced before the CIT(A) - No substantiating evidence by way of bill ......

2014 (11) TMI 764 - ITAT HYDERABAD

Desaraju Ravi Shankar, Hyderabad Versus Income Tax Officer

Rejection of explanation offered by assessee Credits confirmed as appearing in bank account Held that:- Assessee has genuinely explained the whole arrangement - assessee was also present in the court room and admitted that he has taken some benef ......

2014 (11) TMI 761 - ITAT MUMBAI

Shri Janzeb Amirkamal Khan Versus Income Tax Officer/ACIT-13(3) (2), Mumbai

Additions u/s 69A - Principles of natural justice Opportunity of being heard provided to assessee or not - Service of notice - Held that:- The Tax Authorities have noticed cash deposits in the HDFC Bank Account, Crawford Market Branch, Mumbai and w ......

2014 (11) TMI 651 - ITAT JODHPUR

ACIT, Circle-2, Udaipur Versus Shri Navneet Singh Arora, Prop. M/s. Arora Carriers

Disallowance u/s 40(a)(ia) Held that:- The assessee is only an agent, who would arrange trucks and freight in directly paid by the consignees to the transporter - There is no sub contract while can attract the provisions of Section 194C of the Act ......



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