EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 69A
Income-tax Act · Case Law

Section 69A Income Tax Case Law — Unexplained Money

Browse 149 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 69A (Unexplained Money) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 69A has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 69A notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 69A (showing 149 of 149)

Chuharmal S/0 Takarmal Mohnani v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1988 · [1988] 3 S.C.R. 788 · Dismissed
Revenue
Income Tax Department, Ministry Of Finance, New Delhi v. Verification Unit
High Court · 2025 · Other
—
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 5 Kolkata v. Debabrata Banerjee
High Court · 2025 · Allowed
Revenue
Shri Mitchell Wankhar … v. The Union Of India
High Court · 2025 · Other
—
Wp(C)/10602/2025 Of M/S Regulated Market Committee , Attabira v. Assessment Unit Income Tax Department, New Delhi
High Court · 2025 · Other
—
Shri Gautham Chand Jainshri Sumermal Kantilal Jain v. Assistant Commissioner Of Income Taxcentral Circle 1(1)Chennai - 600 034
High Court · 2025 · Dismissed
Revenue
Virudhunagar District v. The Income Tax Officer,Ward
High Court · 2025 · Other
—
Itta/127/2008 Of Patnala Srinivas v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Sanjay Singhal v. Assistant Commissioner Of Income Tax, Central Circle 15, Delhi
High Court · 2024 · Allowed
Assessee
Ravindra Kumar Sharma v. National E-Assessment Centre, Room
High Court · 2024 · Dismissed
Revenue
Maneesh Parmar v. Assistant Commissioner Of Income Taxcentral Circle 3(1)Investigation Building
High Court · 2024 · Dismissed
Revenue
S.m.i.l.e Microfinance Limited v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2024 · Allowed
Assessee
T.c.a v. The Income Tax Officer,Ward – Iii (1),Trichy
High Court · 2024 · Allowed
Assessee
Wp/32873/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Centra Circle
High Court · 2024 · Allowed
Assessee
Wp/32875/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Central Circle
High Court · 2024 · Allowed
Assessee
Wp/32558/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/32190/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Shri Dinesh Singh Chouhan, H v. The Income Tax Officer, Ward Jagdalpur
High Court · 2024 · Dismissed
Revenue
M.kumarasamy v. The Income Tax Officer,Ward-11(1),Trichy
High Court · 2024 · Allowed
Assessee
Logamaheshwara v. The Income Tax Officer,Ward-11(1),Trichengode
High Court · 2024 · Dismissed
Revenue
P.nagarajan v. The Income Tax Officer (I/C),Ward -1(6),Salem
High Court · 2024 · Allowed
Assessee
Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
Television Ltd v. The Assessment Unit, Income Tax Dept. And Ors
High Court · 2024 · Other
—
Vishal Jhajharia v. The Assessment Unit, Income Tax Department Faceless Assessment Centre & Ors
High Court · 2024 · Other
—
Regulated Market Committee, Attabira, Baragarh v. Order24.06.2024
High Court · 2024 · Allowed
—
Central)-2 v. Gardenia India Pvt. Ltd
High Court · 2024 · Dismissed
—
Akanksha Pradeep Mishra v. Joint Commissioner Of Income Tax (Osd) & Anr
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax –9, Kolkata v. Oinidri Chakraborty
High Court · 2024 · Allowed
Revenue
Vidya Shankar Jaiswal Bhagat Singh, Ward v. The Income Tax Officer, Ward-2, Ambikapur, C.g
High Court · 2024 · Dismissed
Revenue
Wa/168/2024 Of Sayed Muhammed M v. The Commissioner Of Income Tax (Appeals)
High Court · 2024 · Dismissed
Revenue
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
—
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Wp(C)/42235/2023 Of Sayed Muhammed M v. The Commissioner Of Income Tax (Appeals)
High Court · 2024 · Dismissed
Revenue
Bijendra Singh Son Of Shri Nandram, Resident Of v. Income Tax Officer, Ward 1(1), Alwar
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Sanjay Singhal
High Court · 2023 · Other
—
Arcot Loganathan Ravi v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax,Income Tax Officer
High Court · 2023 · Other
—
Gigi George,Aged 60 Years v. George
High Court · 2023 · Other
—
La No: 1 Of 2023 v. Prasad, Sc For Tncome Tax
High Court · 2023 · Dismissed
—
Manikandan Kalpana v. The Income Tax Officer,Ward – 2(4), Tpr,Tirupur – Income Tax Office
High Court · 2022 · Other
—
K.prabakaran v. The Commissioner Of Income Tax (Appeals
High Court · 2022 · Other
—
Safiullah Mirzabhanu v. The Assistant Commissioner Of
High Court · 2022 · Allowed
—
Am.xavier v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Itat v. Itat
High Court · 2022 · Allowed
—
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/9937/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
By Shri v. Chandrashekar, Advocate For Shri. M. Lava, Advocate
High Court · 2022 · Allowed
—
Sunil Jain v. Income Tax Department Through National Faceless Assessment Centre, Delhi And Anr
High Court · 2022 · Dismissed
Revenue
Crl Op/12095/2019 Of A.latha v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Easy Pay Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle 2(1)(1
High Court · 2022 · Allowed
Assessee
Wp/12122/2022 Of Yeswanth Kavitha v. The Income Tax Officer
High Court · 2022 · Other
—
Shri Durai Murugan Kathir Anand v. Additional Commissioner Of Income Tax, Central Range – 1, Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
Wp/3299/2020 Of Sri. Panduranga Nagesh Kamath v. Principal Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Dharamraj v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
Itxa/1963/2017 Of Pr. Commissioner Of Income Tax-2 v. Nexus Builders And Developers Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Itxa/1173/2017 Of Pr. Commissioner Of Income Tax-21 v. M/S. Looms India
High Court · 2021 · Dismissed
Assessee
Sri Sai Cashews v. The Chief Commissioner Of Income Tax, Bhubaneswar And Others
High Court · 2021 · Allowed
Assessee
Wa/1872/2021 Of The Deputy Commissioner Of Income Tax v. Salem Sree Ramavilas Chit Company
High Court · 2021 · Allowed
Revenue
Wp(Md)/1972/2020 Of Jaffaorulla Syeaadunnishaa v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/515/2017 Of Pr Commissioner Of Income Tax Central v. M/S Paresh Exports P Ltd
High Court · 2021 · Other
—
Ita/159/2016 Of Simon Varghese P v. The Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wp(Md)/3999/2020 Of Nadimuthupathar Sundarapandian Elavarman v. The Assistant Commissioner Of Income Tax
High Court · 2020 · Other
—
Wa/189/2020 Of Narasimman Padmavathy v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Wp/812/2020 Of Mayur Kanjibhai Shah v. The Income Tax Officer-25(3)(1) And 2 Ors
High Court · 2020 · Other
—
Goutam Chakraborty v. Deputy Director Of Income Tax (Investigation), Unit – 3 (2)
High Court · 2020 · Other
—
Wp/15/2020 Of C.c.2360 Devampalayam Primary v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Itxa/1740/2017 Of Principal Commissioner Of Income Tax-31 Mumbai v. Rakesh Kumar Agarwal
High Court · 2020 · Dismissed
Assessee
Wp(C)/26537/2019 Of Manas Ranjan Beura v. Income Tax Officer,Ward 2,Cuttack
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax, Central 2 v. Shri. Subramanian Kulanthyaian
High Court · 2019 · Dismissed
Assessee
Wp/32203/2019 Of M/S.kandan And Kannan Medical Agency v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central v. Income Tax Settlement Commission
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax, Delhi v. Anoop Jain
High Court · 2019 · Dismissed
Assessee
Iapl/58/2013 Of The Commissioner Of Income Tax Kanpur v. M/S Kesarwani Sheetalaya Alld
High Court · 2019 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Delhi v. M/S Mauria Udyog Limited
High Court · 2019 · Dismissed
—
Ita/152/2004 Of L.m.hati And Co v. Comnr.of Income Tax
High Court · 2019 · Other
—
Tca/765/2018 Of Svs Oil Mills v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Darshan Buildcon v. Income Tax Officer Ward 3(3)(6
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax (Central), Jaipur v. Shri Manish Tambi, C-33, Sikar House, Outside Chandpole Gate, Jaipur
High Court · 2018 · Allowed
Revenue
Ita/133/2011 Of The Commissioner Of Income Tax v. M/S.p.h.mohammed Kunju And Brothers
High Court · 2018 · Other
—
Krishan Kumar v. The Income Tax Officer, Patiala
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax (Central), Jaipur v. Shri Vishnu Prasad Maharwal
High Court · 2018 · Allowed
Revenue
M/S. Fidelity Business Services India Pvt. Ltd v. Assistant Commissioner Of Income-Tax, & Anr
High Court · 2018 · Dismissed
Revenue
Virag Tiwari v. Principal Commissioner Of Income Tax-21 & Others
High Court · 2018 · Allowed
Assessee
Ita/100029/2017 Of Mallikarjuna H.s v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax-21 v. Suresh Jain
High Court · 2018 · Dismissed
Assessee
M/S D. N.singh, A Partnership Firm v. The Commissioner Of Income Tax, Central, Patna
High Court · 2017 · Dismissed
Revenue
Late Shri Kailash Chand Garg v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota
High Court · 2017 · Allowed
Assessee
C I T, Ajmer Income Tax Department, Ajmer v. M/S. Aditya Mills Ltd., Madanganj, Kishangarh, District Ajmer
High Court · 2017 · Dismissed
Assessee
Ita/48/2012 Of Karun Dutt Singh Alias Rinku Singh v. Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Ita/100028/2015 Of Govardhan K. Oza v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Ita/35/2016 Of Inis Varghese Maliekkal v. Commissioner Of Income Tax, Kochi
High Court · 2016 · Dismissed
Revenue
Ita3822015 v. Surinder Pal Anand(2010) 48 Dir 135 (P&H)And Hence Violative Of Judicialdiscipline?”
High Court · 2016 · Allowed
—
Income Tax Appeal v. Ms. Monica Oswal
High Court · 2016 · Other
—
Ajay R. Dhoot v. The Deputy Commissioner Of Income Tax, Mumbai And Ors
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax-14 v. Anil Arora
High Court · 2015 · Allowed
Revenue
Sanjay Kumar Bucha v. Income Tax Officer....opponent(S)======================================
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax-X v. Amar Nath Virender Kumar
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax (Central),Ludhiana v. Ita
High Court · 2014 · Dismissed
—
Ita/35/2009 Of Sri T Krishnamurthy Naidu v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
K.k. Gupta Income-Tax Officer, A-Ii Ward, Mumbai. … v. Dev Kumar Agarwal
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax I v. Sarwankumar Sharma....opponent(S
High Court · 2014 · Allowed
Revenue
Me & Mummy Hospital v. Assistant Commissioner Of Income Tax & 2
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax, Delhi Xvi v. Arun Malhotra …Respondent Through Mr. S. Krishnan, Advocate
High Court · 2013 · Other
—
Commissioner Of Income Tax, Delhi Xvi v. Arun Malhotra
High Court · 2013 · Other
—
Commissioner Of Income Tax Iv v. Ashok Chandrakant Gandhi....opponent(S
High Court · 2013 · Allowed
Revenue
Taxc/175/2010 Of Commissioner Of Income Tax v. Hulas Devi Jain
High Court · 2013 · Allowed
Revenue
Taxc/176/2010 Of Commissioner Of Income Tax,Raipur v. Smt. Sushila Devi Jain
High Court · 2013 · Allowed
Revenue
Taxcaseno.40Of2011 Aopellant Income Tax Officer v. Income Tax Appeals Under Section 260-A Of The Income Tax. 1961
High Court · 2013 · Allowed
—
Taxcaseno.40Of2011 Aopellant Income Tax Officer v. Income Tax Appeals Under Section 260-A Of The Income Tax. 1961
High Court · 2013 · Allowed
—
Itxa/1951/2011 Of Nagurao Malku Gadge v. Income Tax Officer
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax v. Sonal Constructions
High Court · 2012 · Dismissed
Assessee
Ita/1302/2006 Of The Commissioner Of Income Tax v. Sri M Nagaraja
High Court · 2012 · Partly Allowed
Partly
The Commissioner Of Income Tax-Ii v. Jindal Dyechem Industries Pvt Ltd
High Court · 2012 · Dismissed
Assessee
Versusthe Asst. Commissioner Of Income Tax v. Bakre, Jj.-Date:21St February, 2012
High Court · 2012 · Dismissed
Assessee
Rc/107/1999 Of The Commissioner Of Income Tax Visakha v. M.venkatramaiah
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Tax-Ii, Ludhiana v. Shri Palwinder Pal Singh
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax Delhi – I, New Delhi v. Aerens Infrastructure & Technology Ltd
High Court · 2011 · Allowed
Revenue
M/S Kim Pharma (P) Ltd v. Commissioner Of Income Tax, Panchkula And Another
High Court · 2011 · Dismissed
Revenue
Itc/1/2011 Of M/S.sri Mahalakshmi Book Enterprises v. The Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Ashok Kumar Goyal v. Commissioner Of Income Tax And Another
High Court · 2011 · Allowed
Assessee
The Commissioner Of Income Tax – 10, Mumbai v. M/S.manoj Housing Finance Co. Limited
High Court · 2011 · Other
—
Commissioner Of Income-Tax, Jalandhar-I, Jalandhar v. Shri K.d.bali
High Court · 2011 · Allowed
Revenue
Madhu Lalwani v. Commissioner Of Income Tax Delhi
High Court · 2011 · Other
—
Commissioner Of Income Tax-I, Ludhiana v. Shri Prem Pal
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. Mahesh Kumar
High Court · 2010 · Dismissed
Assessee
M/S Rajendra Prasad Subhashchand v. Union Of Indiathrough The Chief Commissionerof Income Tax For Rajasthan Andothers
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax v. Naveen Gera
High Court · 2010 · Other
—
Commissioner Of Income Tax (Central), Ludhiana v. Nabha Solvex (P) Ltd
High Court · 2010 · Other
—
Commissioner Of Income Tax v. M/S.gulshan Electric Store
High Court · 2009 · Allowed
Revenue
Surinder Kumar v. The Income-Tax Officer, Ward-I, Narnaul (Haryana
High Court · 2009 · Dismissed
Revenue
Itxa/1387/2008 Of The Commissioner Of Income Tax-Ii, Kolhapur v. P.p.p. And Associates ,Kolhapur
High Court · 2009 · Other
—
Miscellaneous. Appeal v. Standing Counsel
High Court · 2009 · Dismissed
—
Ita/70/2008 Of The Commissioner Of Income Tax,Thiruvana v. C.selvakumar,L/H Late N.chellappan Chett
High Court · 2009 · Other
—
Commissioner, Income Tax, Dehradun & Another v. Shri Bhawani Shankar Vyas
High Court · 2008 · Allowed
Revenue
Mumbai 400 088 v. The Income Tax Officer
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax, Dehradun v. M/S Hotel Saklani, Dehradun
High Court · 2008 · Allowed
Revenue
Itr/1/1998 Of Commr. Of Income Tax, Tvm v. P.natesan Achary
High Court · 2008 · Other
—
Ita/8/2002 Of V.r. Gopalakrishnan v. The Incometax Officer, Ward-1, Alp
High Court · 2008 · Allowed
Assessee
Income Tax Appeal v. Shri Laxmi Narayan Saharan
High Court · 2008 · Other
—
Commissioner Of Income-Tax Cent.ii,Chennai v. A.n.dyaneswaran
High Court · 2007 · Partly Allowed
Partly
D.b. Income Tax Appeal v. Vimal Raj Singhvi
High Court · 2007 · Allowed
Revenue
D.b.income Tax Appeal v. I.t.o
High Court · 2007 · Allowed
Revenue
Commissioner Of Income Tax - Applicant(S v. Baroda Chain Works - Respondent(S
High Court · 2006 · Other
—
Tc/51/2006 Of M.sundaram v. The Asst. Commr. Of Income Tax
High Court · 2006 · Dismissed
Revenue
Honourable Gujarat High Court In The Case Of Cit v. Mehta Transport Co. (1986) 160 Itr 35 Was
High Court · 1998 · Allowed
Revenue
Commissioner Of Income Tax v. Star Builders
High Court · 1997 · Allowed
Revenue
Garden Silk Weaving Factory v. Commissioner Of Income Tax
High Court · 1997 · Other
—

Key issues litigated under Section 69A

Section 69A case law — FAQs

What does Section 69A of the Income-tax Act deal with?
Section 69A relates to Unexplained Money. This page collects 149 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 69A.
How many case laws are available on Section 69A?
EaseValue has indexed 149 income-tax judgments citing Section 69A — each with parties, citation, court, year, outcome and the full order text.
How can Section 69A judgments help my case?
They show how courts have decided Section 69A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan