#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.

Assessment Order Quashed due to Invalid Service U/s 282 & Limitation

Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata

ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land

Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)

ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted

ITAT Mumbai Deleted Section 69A Addition as Based Solely on Third-Party Statement

ITAT Delhi Quashes Assessment for Wrong Section Invocation After Section 153C Satisfaction

ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits

PCIT empowered to inspect seized assets during proceeding u/s. 263

Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed

Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth

Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter

WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership

Wrong AY = No U/s 69A Addition; Seized Cash Taxable Only in Year of Seizure
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.
