#Section 69A
Log in to FollowLatest Section 69A updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Reopening Quashed – Incorrect Facts Cannot Extend Limitation Beyond 3 Years

ITAT Deletes Additions Due to Unreliable Third-Party Evidence in 153C Proceedings

No Appeal Dismissal u/s 249(4)(b) Without Advance Tax Liability: ITAT Hyderabad

ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged

ITAT Mumbai: Reopening Beyond 3 Years Invalid – ₹6 Lakh Escapement Fails ₹50 Lakh Threshold

ITAT Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion

Cash Deposits from Car Booking Advances Explained: ITAT Deletes ₹27.40 Lakh Addition u/s 69A

Reassessment Quashed: 148 Notice Issued Post 01.04.2021 Without Following New Law Held Invalid

Penny Stock Addition Deleted – Documentary Evidence Overrides Suspicion

Section 69A Addition Deleted Due to Incorrect Assumption of Payment Timing

₹8.44 cr Section 69A Addition Deleted Due to Incorrect Bank Account Information

Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met

Penalty U/s 271(1)(b) Deleted – Non-compliance Excused Due to Reasonable Cause (Ignorance & Cash-based Livelihood

Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate
Explore the latest Section 69A updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
