#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.

Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit

Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice

Demonetisation Cash Deposits Not Unexplained: ₹45 Lakh Addition Deleted

ITAT Strikes Down 153C Order for Copy-Paste Satisfaction Without Application of Mind

Unexplained Partner Capital Cannot Be Added to Firm’s Income: ITAT Hyderabad

CIT(A) Dismissed Appeal for Non-Prosecution; ITAT Restores After Assessee Explains Missed Notice

ITAT Partially Allows Demonetisation Cash Addition Using Reasonable Estimate

Suspicion Isn’t Proof: ITAT Surat Deletes Unexplained Money Addition

No Firm, No Assessment: ITAT Mumbai Strikes Down 147 on Dissolved Partnership

AO’s Purchase + Sale Formula Rejected: Reassessment Sent Back for Proper Inquiry

Assessment on Dissolved Firm Upheld for Failure to Explain ₹25 Lakh Cash Deposit

Demonetisation Cash Deposits Supported by Sale Deeds & Wealth Records, ITAT Limits Disallowance to 10%

Reopening Notice Quashed for Lack of Proper Sanction Under Section 151

Revenue Cannot Question Assessee’s Cash Decisions; ₹38 Lakh Additions Deleted
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.
