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Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification
Case Law Details
- Case Name
- Satyam Gupta Araveeti Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Hyderabad
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Satyam Gupta Araveeti Vs ITO (ITAT Hyderabad)
Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification
The Hyderabad ‘A’ Bench of the ITAT, in Satyam Gupta Araveeti vs ITO (ITA No. 346/Hyd/2025, AY 2013-14), set aside the sustained addition of ₹38.06 lakh u/s 69A and remanded the matter to the AO for fresh adjudication after proper verification of documentary evidence.
The reassessment was initiated based on AIMS/ITS information reflecting substantial cash deposits aggregating to ₹2.43 crore. In the best-judgment assessment u/s 147 r/w 144 r/w 144B, t...




