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Case Law › Section 69B
Income-tax Act · Case Law

Section 69B Income Tax Case Law — Understated Investments

Browse 104 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 69B (Understated Investments) 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 69B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 69B (showing 104 of 104)

Shri Gautham Chand Jainshri Sumermal Kantilal Jain v. Assistant Commissioner Of Income Taxcentral Circle 1(1)Chennai - 600 034
High Court · 2025 · Dismissed
Revenue
Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd., Through Its Director Shri Shambhu Kumar Pasari v. Income-Tax Department Through Its National Faceless Assessment Centre, Having Its Office At Nfac Delhi, P.o., P.s. And District-Delhi
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd, Having Its Office At Dam Road, Chandil, P.o. & P.s. Chandil, District-Seraikela Kharsawan, Through Its Director v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
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M/S.smart Furniturerep. By Its Partner, Mr.s.ahilan Anand,No.2/194, Mudichur Road, Mannivakkam,Kanchipuram-600 048 v. Deputy Commissioner Of Income Tax,Central Circle-3(3), Investigation Building,No.46 (Old No.108), Mahatma Gandhi Road,Chennai-600 034
High Court · 2024 · Other
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Commissioner Of Income Tax (International Taxation)-2 v. Sh. Hotchand Techchand Punjabi
High Court · 2023 · Other
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Ita/50/2014 Commissioner Of Income Tax, Kol-Xviii, Kolkata v. M/S. Rakshit Jewellery Palace
High Court · 2022 · Other
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Under Section 69B Of The Said Act Made On Account Of Bogus Gifts,Disregarding The Fact That The Alleged Gift Involves Transfer Of Undivided Shareof Joint Property And The Same Cannot Be Treated As Val v. Note Of A Decision Which Has No Application In The Facts And Circumstances Of The Case.thus We Find That There Is No Question Of Law Much Less Substantial Questions Of Lawarising For Consideration In
High Court · 2022 · Dismissed
—
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax,
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-20… v. Suman Agarwal…
High Court · 2022 · Dismissed
Assessee
Ita/191/2022 Of Principal Commissioner Of Income Tax-20 v. Mamta Agarwal
High Court · 2022 · Dismissed
Assessee
Ita/190/2022 Of Principal Commissioner Of Income Tax-20 v. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
By Shri v. Chandrasekhar For Shri. M. Lava, Advocates
High Court · 2022 · Allowed
—
Suraj Bhan Oil Private Limited … v. Deputy Commissioner Of Income Tax,Circle 2(1), Aaykar Bhawan, City Centre, Gwalior
High Court · 2022 · Dismissed
Revenue
M/S Erode Annai Spinning Mills P Ltd72, Mudali Thottamveerappanchatramerode – 638 004Pan: Aaace4596N v. The Assistant Commissioner Of Income Taxcentral Circle – I Coimbatore
High Court · 2021 · Other
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The Principal Commissioner Of Income Tax-2 v. Moh Limited
High Court · 2021 · Dismissed
Assessee
C. Whether Under The Facts And Circumstances Ofthe Case, The Income Tax Appellate Tribunal Wascorrect In Holding That The Case Of The Appellantis Covered By The Decision Of The Supreme Courtin Case Of v. T.c.a.no.330 Of 2012"
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central v. Income Tax Settlement Commission
High Court · 2019 · Dismissed
—
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Shri Babu Manoharan v. The Deputy Commissioner Of Income Tax,Central Circle I(3), 121, Nungambakkam High Road, Chennai – 600 034
High Court · 2019 · Allowed
Assessee
Ita/152/2004 Of L.m.hati And Co. v. Comnr.of Income Tax
High Court · 2019 · Other
—
Zinzuwadia And Sons v. Deputy Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2019 · Allowed
Assessee
Decision Of The Appellate Tribunal, Ahmedabad Bench In The Case Of Dcit v. Virjibhai Kalyanbhai Kukadia Though The Facts Of The Said Case Were Different From The Present Case?”
High Court · 2019 · Allowed
—
Ita/101/2017 Of The Pr Commissioner Of Income Tax Central Ludhiana v. Kulwinder Singh
High Court · 2019 · Dismissed
Assessee
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 (Exemptions), New Delhi v. Delhi Vocational School Society
High Court · 2018 · Dismissed
Assessee
Virag Tiwari v. Principal Commissioner Of Income Tax-21 & Others
High Court · 2018 · Allowed
Assessee
Tax Case Appeal No.528 Of 2017 v. The Principal Commissioner Of Income Tax I, No.63, Race Course Road, Coimbatore
High Court · 2017 · Dismissed
Revenue
Late Shri Kailash Chand Garg, Proprietor M/S Garg Sari Centre,Kota Through Legal Heir Smt. Manju, Aged 58 Years Resident Of35A, New Colony, Kota – 324007 v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota-324009
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax-4 v. Hi-Energy Realtors Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
C I T, Ajmer Income Tax Department, Ajmer v. M/S. Aditya Mills Ltd., Madanganj, Kishangarh, District Ajmer
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax-Central, New Central Revenuebuilding , Statue Circle, Jaipur(Raj v. Connected With
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax-1, New Central Revenue Building ,Statue Circle , Jaipur (Raj v. M/S Okay Plus Land Developers (P) Ltd,., B-49 , Kesahv Path,Suraj Nagar West, Civil Lines , Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Central, New Central Revenue Building, Statue Circle, Jaipur (Raj v. M/S Countrywide Buildestate Pvt. Ltd. B-304, Janta Colony, Jaipur
High Court · 2017 · Dismissed
Assessee
Itxa/1268/2014 Of Commissioner Of Income Tax Central Iv v. M/S Classic Electricals Ltd.
High Court · 2017 · Dismissed
Assessee
I.t.t.a.nos.208 And 226 Of 2016 v. Ramasubramanian
High Court · 2017 · Dismissed
—
I.t.t.a.nos.208 And 226 Of 2016 v. Ramasubramanian
High Court · 2017 · Dismissed
—
Itxa/176/2014 Of The Commissioner Of Income Tax -11 v. Dr. Avinash C. Tiwari, Mumbai
High Court · 2016 · Dismissed
Assessee
Ita/5030/2011 Of The Commissioner Of Income Tax, v. M/S Bahubali Neminath Muttin,
High Court · 2016 · Dismissed
Assessee
Ita/5027/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Ita/5029/2011 Of The Commissioner Of Income Tax, v. M/S Bahubali Neminath Muttin,
High Court · 2016 · Dismissed
Assessee
Ita/5028/2011 Of The Commissioner Of Income Tax, v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Ita/5025/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Ita/5026/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
R.s. Bedi v. The Asst. Commissioner Of Income Tax-Vi
High Court · 2015 · Allowed
Assessee
R.s. Bedi v. The Asst. Commissioner Of Income Tax-Vi
High Court · 2015 · Allowed
Assessee
R.s. Bedi v. The Asst. Commissioner Of Income Tax-Vi
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax-14 v. Anil Arora
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. K.jayakumar
High Court · 2015 · Dismissed
Assessee
Ita/8/2012 Of Commissioner Of Income Tax, Guwahati v. M/S Fantasti Buildcon Pvt Ltd
High Court · 2015 · Dismissed
Assessee
Family Of Sp.s.s.sp Subramanian Chettiar Karaikudi v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
M/S. Atul Buildcon Pvt.ltd v. Assistant Commissioner Of Income Tax,Central Circle
High Court · 2014 · Allowed
Assessee
M/S. Atul Buildcon Pvt.ltd v. Assistant Commissioner Of Income Tax,Central Circle
High Court · 2014 · Allowed
Assessee
We Have Gone Through The Materials On Record. In Our View, The Substantial Question Of Law Raised In This Matter Would No Longer Survive And It Is Already Answered By This Court In Its Earlier Decisio v. Vijaykumar D. Gupta Reported In [2014] 365 Itr 470 (Gujarat), Wherein It Was Observed As Under
High Court · 2014 · Dismissed
—
We Have Heard Learned Counsel For The Revenue And Perused The Record Of The Cases. The Issue Involved In These Appeals Is Already Concluded By A Decision Of This Court In The Case Of Commissioner Of I v. Riddhi Steel And Tubes (P) L
High Court · 2014 · Dismissed
Assessee
We Have Heard Learned Counsel For The Revenue And Perused The Record Of The Cases. The Issue Involved In These Appeals Is Already Concluded By A Decision Of This Court In The Case Of Commissioner Of I v. Riddhi Steel And Tubes (P) L
High Court · 2014 · Dismissed
Assessee
We Have Heard Learned Counsel For The Revenue And Perused The Record Of The Cases. The Issue Involved In These Appeals Is Already Concluded By A Decision Of This Court In The Case Of Commissioner Of I v. Riddhi Steel And Tubes (P) L
High Court · 2014 · Dismissed
Assessee
We Have Heard Learned Counsel For The Revenue And Perused The Record Of The Cases. The Issue Involved In These Appeals Is Already Concluded By A Decision Of This Court In The Case Of Commissioner Of I v. Riddhi Steel And Tubes (P) L
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax - I v. Nangalia Impex....opponent(S
High Court · 2014 · Allowed
Revenue
Herald Publications Pvt. Ltd.having Its Office At Rua De Ouremst. Tome Street,Panjim, Goa – 403 001 v. Commissioner Of Income Tax,Having Its Office At Patto Aayakar Bhavan,Panjim – 403 001
High Court · 2014 · Dismissed
Revenue
Itta/126/2002 Of Pothina Venkata Rama Rao v. Asst. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax v. Rachna Agarwal
High Court · 2014 · Dismissed
Assessee
The High Court Of Delhi At New Delhi % Judgment Delivered On: 01.07.2014 + Ita 1095/2011 Cit v. Narinder Kr. Budhiraja
High Court · 2014 · Allowed
Revenue
–Commissioner Of Income Tax Delhi I v. Agile Properties Pvt.ltd. Through: None
High Court · 2014 · Dismissed
Assessee
Ita/119/2011 Of Commissioner Of Income Tax Bathinda v. Darshana Devi
High Court · 2014 · Dismissed
Assessee
Me & Mummy Hospital v. Assistant Commissioner Of Income Tax & 2
High Court · 2014 · Allowed
Assessee
M/S Ayu Real Estate Developers Pvt. Ltd v. Income Tax Officer, Nainital And Another
High Court · 2013 · Other
—
Commissioner Of Income Tax v. M/S Associate Techno Plastics P. Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Delhi-Vi v. Tyagi Anand & Co. Pvt Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Ahmedabad Iii v. Riddhi Steel And Tubes Pvt. Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Dinesh Kumar Agarwal
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Dinesh Kumar Agarwal
High Court · 2013 · Dismissed
Assessee
Taxc/45/2012 Of Commissioner Of Income Tax v. M/S Hind Energy And Coal Benification Pvt.
High Court · 2013 · Allowed
Revenue
A Division Bench Of This Court In Commissioner Of Income Tax v. Navbharat Explosives Company (P) Ltd., {(20
High Court · 2013 · Allowed
Revenue
Taxc/42/2012 Of Commisioner Of Income Tax Bilaspur v. Shri Rajesh Agrawal,K22 Kranti Nagar
High Court · 2013 · Allowed
Revenue
Taxc/40/2012 Of Commissioner Of Income Tax v. Shri Rajesh Agrawal K-22 Kranti Nagar
High Court · 2013 · Allowed
Revenue
Taxc/44/2012 Of Commissioner Of Income Tax Bilaspur v. M/S Hind Energy And Coal Benifi.pvt.ltd.
High Court · 2013 · Allowed
Revenue
Appellant:^^ommissioner^^ommissioner^bilaspur (Cg v. ^Shri Rajesh Agrawat, K-22 Kranti
High Court · 2013 · Allowed
—
Appellant Commissioner Of Income Tax, Bilaspur (C(5 v. Respondent _:^ Shri Rajesh Agrawal, K-22 Kranti ^^^^Rss^ Nagar, Bilaspur (Cg). - W^dte^.ot;^
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Chennai v. Jeeva Raja (Died)2. Ilayaraja3. Karthik Raja4. Yuvan Shankar Raja5. Bavadahrani
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax-Vii v. M/S. M.r.bhansali & Co
High Court · 2013 · Dismissed
Assessee
Tax Case No. 6/2006Assistant Commissioner Of Income Taxcircle 1 (1) Raipur v. Shrisatyanarayannathoolal,Gandhichowk, Neora, Raipur
High Court · 2013 · Dismissed
Assessee
Ita/1326/2006 Of The Commr Of Income Tax v. M/S Sanu Family Trust
High Court · 2012 · Dismissed
Assessee
Ita/1302/2006 Of The Commissioner Of Income Tax v. Sri M Nagaraja
High Court · 2012 · Partly Allowed
Partly
Commissioner Of Income Tax, Central Iv, Mumbai v. M/S.rosy Blue (India) Private Limited
High Court · 2012 · Allowed
Revenue
Ita/183/2010 Of K.p.beeran v. The Asst Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
M/S Shiv Vilas Resorts Pvt. Ltd v. The Asstt. Commissioner Of Income Tax & Ors. (S.b. Civil Writ Petition No.1090/2010
High Court · 2011 · Dismissed
Revenue
Appellant v. Shri Puneet Sabharwal 2/6080, Dev Nagar, New Delhi
High Court · 2010 · Other
—
Commissioner Of Income Tax-Ichandigarh v. Jatinder Kumar, Sector 37,Chandigarh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax v. Shri Bajrang Lal Bansal
High Court · 2010 · Other
—
Commissioner Of Income Tax v. Naveen Gera
High Court · 2010 · Other
—
Commissioner Of Income Tax-Central, Jaipur v. Pawan Kumar Govadia
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax (Central), Ludhiana v. Nabha Solvex (P) Ltd
High Court · 2010 · Other
—
Appellantincome Tax Officer, Ward 1, Bhilai v. Respondentssmt. Nirmala Lunia, Durg, Prop. M/S N.p. Steels,S.m.-66, Padmanabhpur, Durg (Cg
High Court · 2010 · Dismissed
Assessee
N.meenakshi v. The Assistant Commissioner Of Income Tax, Business Circle Iii 121, Mahatma Gandhi Road Chennai – 600 034
High Court · 2009 · Allowed
Assessee
Such Chain Chits Pvt. Ltd v. Commissioner Of Income Tax, Panchkula
High Court · 2009 · Dismissed
Revenue
Commissioner, Income Tax, Dehradun & Another v. Shri Bhawani Shankar Vyas
High Court · 2008 · Allowed
Revenue
Commissioner Of Income Tax, Dehradun v. M/S Hotel Saklani, Dehradun
High Court · 2008 · Allowed
Revenue
Ita/173/2000 Of Ita. Sakthi Tourist Home v. 4He Commissioner Of Incometax
High Court · 2008 · Dismissed
Revenue
Itr/117/1997 Of Commissioner Of Income-Tax v. M/S.ambica Corporation
High Court · 2008 · Other
—
Income Tax Appeal No. 18 Of 2008 v. Shri Laxmi Narayan Saharan
High Court · 2008 · Other
—
The Commissioner Of Income Tax, Patiala (Punjab v. Shri Harpal Singh
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income-Tax,Trichy v. Sri V.a.oli Mohammed
High Court · 2007 · Allowed
Revenue

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

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