#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 Addition Based on Retracted Search Statements & missing DIN

Partial Relief on Cash Deposits – ITAT Agra Accepts Loan Recovery & Past Savings as Explained Sources

Section 271B Penalty Automatically Lapses When quantum assessment set aside

ITAT Remands Case to CIT(A) After Assessee Agrees to Cooperate

ITAT Mumbai Grants One More Chance to Co-op Society to Explain Cash Deposits from Members

ITAT Pune Upholds Additions on Demonetisation Cash & GP Estimation – Liquor Trader’s Appeal Dismissed

Valuing unsold scrips at market value and taxing not sustained as unrealized gain cannot be taxed

₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi

Reopening u/s. 147 justified as third party statement is substantiated with tangible material

Cash Deposit Addition Invalid When Source Is Fully Explained with Documentary Proof

Suspicion Cannot Replace Proof: ITAT Mumbai Quashes ₹5.10 Cr Demonetisation Addition

Third-Party Documents Deemed Dumb: ITAT Quashes ₹1.5 Crore Addition on Unsigned Jottings

ITAT Rajkot Taxes Only Profit Element – On-Money Addition Trimmed to 8%

Reassessment Collapses Without 143(2) Notice: ITAT Pune Sends Cash Deposit Case Back to CIT(A)
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.
