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

Section 69B Income Tax Case Law — Understated Investments

Browse 76 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 76 of 76)

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 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
—
M/S.smart Furniturerep. By Its v. Deputy Commissioner Of Income Tax,Central Circle-3(3), Investigation Building
High Court · 2024 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. Sh. Hotchand Techchand Punjabi
High Court · 2023 · Other
—
Ita/50/2014 Commissioner Of Income Tax, Kol-Xviii, Kolkata v. M/S. Rakshit Jewellery Palace
High Court · 2022 · Other
—
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
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
Principal Commissioner Of Income Tax-20… v. Suman 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
The Principal Commissioner Of Income Tax-2 v. Moh Limited
High Court · 2021 · 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)
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
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 v. The Principal Commissioner Of Income Tax I
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
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
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
—
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/5025/2011 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
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
Commissioner Of Income Tax - I v. Nangalia Impex....opponent(S
High Court · 2014 · Allowed
Revenue
Herald Publications Pvt. Ltd v. Commissioner Of Income Tax
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
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
Taxc/45/2012 Of Commissioner Of Income Tax v. M/S Hind Energy And Coal Benification Pvt
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
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 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
Appellant v. Shri Puneet Sabharwal
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
High Court · 2010 · Dismissed
Assessee
N.meenakshi v. The Assistant Commissioner Of Income Tax, Business Circle Iii
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
Itr/117/1997 Of Commissioner Of Income-Tax v. M/S.ambica Corporation
High Court · 2008 · Other
—
Income Tax Appeal 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

Key issues litigated under Section 69B

Section 69B case law — FAQs

What does Section 69B of the Income-tax Act deal with?
Section 69B relates to Understated Investments. This page collects 76 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 69B.
How many case laws are available on Section 69B?
EaseValue has indexed 76 income-tax judgments citing Section 69B — each with parties, citation, court, year, outcome and the full order text.
How can Section 69B judgments help my case?
They show how courts have decided Section 69B 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.

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