#Section 69A
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AY 2015-16 Reassessment Void as Post-2021 Notices Are Time-Barred

Husband-to-Wife Property Gift Exempt, ₹1.78 Cr Addition Deleted

Cash Deposits Added as Unexplained Income Because Sales Bills Were Not Examined

Reassessment Upheld Because Return Was Filed on Day of Assessment

Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable

Bank Deposit Additions Need Proof, Not Presumptions

No Corroboration, No Tax: Diary-Based Search Additions Deleted

Mere existence of related-party transaction does not trigger s.40A(2)(b)

Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)

Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry

Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit

Opening Cash and Debtors Explain ₹1.03 Cr Cash Deposit

Late by Days, Lost for Years: Time-Barred 148 Notice Quashed

Cash Possession Doesn’t Prove Ownership, 69A Addition Fails
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.
