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

Section 69C Income Tax Case Law — Unexplained Expenditure

Browse 108 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 69C (Unexplained Expenditure) 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 69C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 69C (showing 108 of 108)

Principal Commissioner Of Income Tax-1, Kolkata v. Ganesh Steel And Alloys Limited
High Court · 2025 · Dismissed
Assessee
Jamin Muthur, Pollachi, Coimbatore 642 005 v. The Principal Commissioner Of Income Tax,Coimbatore-1, Coimbatore
High Court · 2025 · Other
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Principal Commissioner Of Income Tax 5 Kolkata v. Advance Engineering Corporation
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax(Central), Ludhiana v. Garg Acrylic Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Boscon Leather Products Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Society v. Income Tax Officer Ward Exempt 2(1)Delhi & Anr
High Court · 2025 · Other
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Shri Gautham Chand Jainshri Sumermal Kantilal Jain v. Assistant Commissioner Of Income Taxcentral Circle 1(1)Chennai - 600 034
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax-1 v. M/S Agroha Fincap Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax – 7 v. M/S Paramount Residency Ltd
High Court · 2024 · Dismissed
Assessee
Shri G.k.reddy v. The Assistant Commissioner Of Income Tax,Corporate Circle 2(1),Chennai
High Court · 2024 · Dismissed
Revenue
The Principal Commissioner Of Income Tax,Central Circle-1(1),Chennai – 600 034 v. M/S.the Madras Pharmaceuticals
High Court · 2024 · Dismissed
Assessee
Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central-2), Kolkata v. Salarpuria Properties Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Sadhana Phosphates & Chemical Limited v. Pr. Commissioner Of Income Tax-8, & Anr
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1 Kolkata v. M/S. Ajanta Merchants Pvt. Ltd
High Court · 2024 · Dismissed
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
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Pr. Commissioner Of Income Tax -7 v. Thapar Homes Ltd
High Court · 2023 · Other
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Shri Shyam Sundar Dhanuka v. Before
High Court · 2023 · Other
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Ita/21/2019 Of The Pr Commissioner Of Income Tax v. M/S Plama Developers Ltd
High Court · 2023 · Dismissed
Assessee
Sanjay Kumar v. Assistant Commissioner Of
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax-9, Kolkata v. Mrs. Premlata Tekriwal
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax-33,Appellantmumbai v. Vishal P. Mehta
High Court · 2022 · Dismissed
Assessee
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Chief Commissioner Of Income Tax Osd Ludhiana v. M/S. Ceigall India Ltd., Ludhiana
High Court · 2022 · Allowed
Revenue
Itxa/781/2018 Of Principal Commissioner Of Income Tax, 29, Mumbai v. Jagadish Thakkar
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Imperial Housing Ventures P. Ltd. Through None
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Taxcentral Ii, Coimbatore v. M/S.terrastonne Tiles,(Old) Door
High Court · 2022 · Allowed
Revenue
Wp/1473/2022 Of M/S Jssmvp Employees House Building v. The Addl/Joint/Deputy/Asst Commissioner Of Income Tax
High Court · 2022 · Other
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Principal Commissioner Of Income Tax - 5, Kolkata v. M/S. Modern Malleables Limited
High Court · 2021 · Allowed
Revenue
Itxa/971/2017 Of Pr. Commissioner Of Income Tax -20 v. Dhananjay Mishra
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Bhadani Financiers Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Wp/481/2020 Of Navkar Electronics v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax,Panaji – Goa v. Zuari Maroc Phosphates Ltd.jaikisaan Bhawan, Zuari Nagar,Goa
High Court · 2021 · Allowed
Revenue
Sanjay Kaul v. Principal Commissioner Of Income Tax Delhi-8, New Delhi
High Court · 2020 · Dismissed
Revenue
Itxa/1354/2017 Of Pr. Commissioner Of Income Tax-15 Mumbai v. Jakharia Fabric Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Itxa/1940/2017 Of Pr. Commissioner Of Income Tax - 13, Mumbai v. Vaman International Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-2 v. Mohmed Shakil Mohmed Shafi Mutwali
High Court · 2019 · Dismissed
Assessee
Tax, Circle-2(1), Panaji, Goa. … v. Bhadang, Jj
High Court · 2019 · Allowed
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M/S.dalmia Cement (Bharat) Limited v. The Assistant Commissioner Of Income Tax, Circle 1, Trichy
High Court · 2019 · Allowed
Assessee
Sushil Gupta v. The Pr. Commissioner Of Income Tax – 17,Mumbai
High Court · 2019 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Omnia Appliances Pvt.ltd
High Court · 2019 · Allowed
Revenue
Taxap/187/2019 Of Pr. Commissioner Of Income Tax,Surat-1 v. M/S. Munisuvrat Corporation
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Income Tax Surat - 1 v. Govind Gopal Goyal
High Court · 2019 · Allowed
Revenue
Mr.vikas Jain With Mr.atul Bandhu, Advocates v. Principal Commissioner Of Income Tax -19
High Court · 2019 · Dismissed
Revenue
Itxa/480/2017 Of The Principal Commissioner Of Income Tax-18 v. Nikhil Arunkumar Jhaveri
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. Shri Hussain Mohideen Ibrahim Sha
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax - 32 v. M/S Uni Packs (India
High Court · 2019 · Dismissed
Assessee
M/S Capita India Private Limited v. Kotwal, Jj
High Court · 2019 · Dismissed
—
Tca/765/2018 Of Svs Oil Mills v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Pooja Paper Trading Co. Pvt. Ltd v. Notice Of Motion
High Court · 2019 · Dismissed
—
Darshan Buildcon v. Income Tax Officer Ward 3(3)(6
High Court · 2018 · Allowed
Assessee
Ita/133/2011 Of The Commissioner Of Income Tax v. M/S.p.h.mohammed Kunju And Brothers
High Court · 2018 · Other
—
v. Income-Tax Appellate Tribunal
High Court · 2018 · Allowed
Assessee
Vijay Kumar & Company v. Income Tax Appellate Tribunal
High Court · 2018 · Dismissed
Revenue
Virag Tiwari v. Principal Commissioner Of Income Tax-21 & Others
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax-8 v. Saldi Chits Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Late Shri Kailash Chand Garg v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota
High Court · 2017 · Allowed
Assessee
Ita/92/2011 Of The Commissioner Of Income Tax(Central) v. M/S P.h.mohammed Kunju And Brothers,Koch
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. Shri Prabhu Dayal Jhalani,90, Jhalani Jewellers, Gopal Ji Ka Rasta, Jaipur
High Court · 2017 · Allowed
Revenue
The Principal Commissioner Of Income Tax-Iindore v. Akash Vijayvargiya
High Court · 2017 · Dismissed
Assessee
Bansal, Advocates v. Pr. Commissioner Of Income Tax, Agra-2
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax, Ajmer v. Swami Complex Pvt. Ltd., Pandit Deen Dayal Marg, Near Indiamotors, Ajmer
High Court · 2017 · Dismissed
Assessee
Counsel v. Moksha Securities (P) Ltd. Through: None
High Court · 2017 · Allowed
—
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S International Institute Of Neuro Sciences And Oncology Limited
High Court · 2017 · Dismissed
Assessee
Osd) Central-2, New Delhi v. Pyramid Realtors Private Limited
High Court · 2017 · Dismissed
—
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Prakash Chand Vijay, A
High Court · 2017 · Allowed
Revenue
Jay Dee Exportsthrough:mr. S. Krishnan, Advocate v. Principle Commissioner Of Income Tax Delhi-Vii
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central-2 v. Sis Live
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax-7 v. Rrj Securities Ltd
High Court · 2015 · Dismissed
Assessee
M/S Harish Textile Engrs. Ltd., Mumbai v. Dy. Commissioner Of Income Tax,Special Range-19
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax (Central), Ludhiana v. M/S. Maharishi Markandeshwar Education Trust
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax, Thiruchirapalli v. R.sethuraman
High Court · 2015 · Dismissed
Assessee
Ita/719/2009 Of Sri P M Abdulla v. The Income Tax Officer
High Court · 2015 · Dismissed
Revenue
The Commissioner Of } Income Tax – 15 Mumbai } Having His Office v. S. C. Dharmadhikari & A. K. Menon, Jj. :- April 24, 2015 :- May 8, 2015
High Court · 2015 · Dismissed
Assessee
M/S.kody Elcot Ltd.,Type v. The Joint Commissioner Of Income Taxspecial Range Xi, Chennai
High Court · 2015 · Other
—
Raj Hans Towers Pvt. Ltd v. Commissioner Of Income Tax-V
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax-Ii, Chandigarh v. Narender Kumar Gupta
High Court · 2015 · Other
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Commissioner Of Income Tax (Central) Ii v. Home Developers Pvt.ltd
High Court · 2014 · Allowed
Revenue
Itxa/1555/2013 Of The Commissioner Of Income Tax - (Central) v. Chandulalsadhuram Khemani
High Court · 2014 · Allowed
Revenue
Itta/576/2014 Of Commissioner Of Income Tax-Iii v. M/S.janapriya Engineers Syndicate (Jv)
High Court · 2014 · Dismissed
Assessee
Itta/64/2000 Of Srinivasa Ferro Alloys Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
M/S Ayu Real Estate Developers Pvt. Ltd v. Income Tax Officer, Nainital And Another
High Court · 2013 · Other
—
Mrs.k.bhagyalakshmi v. The Deputy Commissioner Of Income Tax Media Circle-I, Chennai
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax Iv v. Vallbh Glass Works Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
Kahan Udyog v. Commissioner Of Income Tax
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax Ii v. Surat Beverages Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
D.b. Income Tax Appeal v. Ranjeet Singh Deora
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax, Central-I v. Shri. Amitabh Bachchan
High Court · 2012 · Dismissed
Assessee
Itxa/2911/2010 Of The Commissioner Of Income-Tax-18,Mum v. M/S Unity Construction Co
High Court · 2012 · Other
—
Ita/323/2002 Of Commissioner Of Income Tax v. P.d.abraham
High Court · 2012 · Allowed
Revenue
Itta/27/1999 Of P.ram Gopal Varma v. Dy Commr Of Income Tax (Assts)Hyd
High Court · 2011 · Other
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Commissioner Of Income Tax-Iv v. M/S Francis Wacziarg
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxcentral-Iii, Madras v. M.k.shanmugam75
High Court · 2011 · Other
—
Ita/56/2011 Of The Commissioner Of Income Tax,Cochin v. M/S.lakshmi Hospital
High Court · 2011 · Allowed
Revenue
Ita/111/2009 Of The Commissioner Of Income Tax v. M/S.t.m.v.shenoy
High Court · 2010 · Remanded
—
M/S Rajendra Prasad Subhashchand v. Union Of Indiathrough The Chief Commissionerof Income Tax For Rajasthan Andothers
High Court · 2010 · Dismissed
Revenue
Txa/46/2010 Of The Commissioner Of Income Tax v. M/S. Desai Real Estate Developers
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax – 5, Mumbai v. M/S.red Buttons Parks & Resorts Pvt. Ltd., Pune
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax-V v. M/S Radhika Creation
High Court · 2010 · Other
—
Commissioner Of Income Tax (Celtral)-I, New Delhi v. Anil Bhalla
High Court · 2010 · Other
—
Mumbai – 400 020 v. M/S. Tips Industries P. Limited
High Court · 2010 · Dismissed
—
Itxa/641/2009 Of Aruna P. Patel v. The Commissioner Of Income Tax- Xvi Mumbai
High Court · 2009 · Allowed
Assessee
Itxa/1308/2009 Of The Commissioner Of Income Tax-14 v. Shri Vipul Mehta
High Court · 2009 · Dismissed
Assessee
Nma/1838/2009 Of The Commissioner Of Income Tax -12 , Mumbai v. Dinu M. Mathuria
High Court · 2009 · Other
—
The Commissioner Of Income Tax v. M/S. South Seas Distilleries
High Court · 2009 · Allowed
Revenue
D.b. Income Tax Appeal v. The Acit, Udaipur
High Court · 2007 · Allowed
Revenue

Key issues litigated under Section 69C

Section 69C case law — FAQs

What does Section 69C of the Income-tax Act deal with?
Section 69C relates to Unexplained Expenditure. This page collects 108 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 69C.
How many case laws are available on Section 69C?
EaseValue has indexed 108 income-tax judgments citing Section 69C — each with parties, citation, court, year, outcome and the full order text.
How can Section 69C judgments help my case?
They show how courts have decided Section 69C 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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