Which sections of the Income Tax Act does (i) Veer Enterprises v. Deputy Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 115BBE, Section 69B, Section 69A, Section 133A, Section 69, Section 28.

(i) Veer Enterprises v. Deputy Commissioner of Income Tax

Q: How many judgments cite (i) Veer Enterprises v. Deputy Commissioner of Income Tax?

15 judgments on BharatTax cite (i) Veer Enterprises v. Deputy Commissioner of Income Tax (158 Taxmann.com 655), spanning 2024 to 2026.

158 Taxmann.com 655Income Tax Appellate Tribunal2024#7265 most cited

What is (i) Veer Enterprises v. Deputy Commissioner of Income Tax authority for?

Income surrendered during a survey under section 133A as business income, sourced from business operations, cannot be taxed under the deeming provisions of sections 69 and 69A if the Assessing Officer treats it as unexplained investment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Veer Enterprises v. Deputy Commissioner of Income Tax · Section 133A · Section 69 · Section 69A · Section 28 · survey · surrendered income · business income · unexplained investment

Sections most often in play

Section 115BBE Section 69B Section 69A Section 133A Section 69 Section 28 Section 143(3)Section 132(4)

Issues it is cited on

abatement of assessment section 153a proceedings third party information section 158bd section 69b survey under section 133a statement under section 132(4)assistant director section 156 section 132(4a)section 34 section 292c

Judgments citing (i) Veer Enterprises v. Deputy Commissioner of Income Tax

Assistant Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Harbans Singh Sadhiora Prop. M/S Neeta Jewellers, Gill Road, Janta Nagar, Ludhiana

In the result, appeal filed by the Revenue is dismissed

ITA 1110/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh09 Mar 2026AY 2019-20

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1110/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2019-20 The Asst. CIT बनाम Harbans Singh Sadhiora Central Circle-2, Ludhiana Prop. M/s Neeta Jewellers B-XXII-3246/704/1, Gill Road, Chet Singh Nagar, Janta Nagar, Ludhiana-141003 "ायी लेखा सं./PAN NO: AFTPS7335A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir S…

Sh. Ambrish Sharma Prop. M/S Punjab Handloom, Ludhiana vs. DCIT, CC-2, Ludhiana

In the result, appeal of the Assessee is allowed

ITA 461/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh07 Jul 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 461/Chd/2023 निर्धारण वर्ष / Assessment Year : 2019-20 Shri Ambrish Sharma, Prop. M/s Punjab Handloom, Near Petrol Pump, Link Road, Ludhiana-141003, Punjab बनाम The DCIT Central Circle-2, Ludhiana स्थायी लेखा सं./PAN NO: AYVPS7324Q अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR स

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 68Section 69ASection 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 461/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Ambrish Sharma, बनाम The DCIT Prop. M/s Punjab Handloom, Central Circle-2, Near Petrol Pump, Link Road, Ludhiana Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AYVPS7324Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Rev…

Life Care Hospital, Sirohi vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, appeal of the assessee is allowed

ITA 938/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 115BSection 133ASection 142(1)Section 143(1)Section 143(2)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 938/Jodh/2024 Assessment Year: 2017-18 Life Care Hospital Vs. CIT(A), Tatoili Road, Opp. Sai Baba Jaipur. Mandir, P.O. Aburoad, Dist. Sirohi. PAN No.: AAFFL2914H Appellant Respondent Appellant by Sh. Sarla Agarwal, C.A. Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 05/05/2025 24/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of learned CIT (A), Jaipur-4 dat…

Bhoop Singh Poonia, Nohar vs. ITO Ward, Nohar

ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15

For Appellant: Shri R.S.Poonia, CAFor Respondent: Shri Karni Dan, Addl.CIT (Sr.DR)

Section 133ASection 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR DIVISION BENCHES, JODHPUR BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI MITHA LAL MEENA, ACCOUNTNT MEMBER ITA No. 405/Jodh/2024 Assessment Year: 2014-15 Shri Bhoop Singh Poonia, C/o CA R.S.Poonia, D-82-B, Siwad Area, Krishna Marg, Bapu Nagar, (Rajasthan). Vs The ITO, Ward, Nohar स्थायी लेखा सं./PAN NO: AKNPP9785A अपीलार्थी/Appellant प्रत्यर्थी/Respondent Present for Assessee : Shri R.S.Poonia, CA Present for Revenue : Shri Karni Dan, Addl.CIT (Sr.DR) Date of Hearing : 30.04.2025 Date of Pronouncement: 17.06.2025 ORDER PER RAJ PAL YADAV, VP The assessee is in appeal…

Om Processors Private Limited, K-3, Textiles Colony Ludhiana (East), Millerganj, Ludhiana, Punjab vs. DCIT, Central Circle-3, Ludhiana, Punjab

In the result, appeal of the Assessee is allowed

ITA 758/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Apr 2025AY 2017-2018

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, DR

Section 115BSection 143(1)Section 143(2)Section 148Section 68Section 69Section 69B

…121/Chd/2021. Further reliance on the other judgments as cited by the Ld. Counsel of the assessee are also quite apt as under:- i). Smt. Renu Singla Vs PCIT in ITA No.58/Chd/2021, vide order, dated 26/11 /2024. ii). M/s Veer Enterprises as reported in [2024] 158 Taxmann.com 655 (Chd.Trib.) iii). Sh. Krishan Kumar, as reported in [2024} 162 taxmann.com 518 (Chd.Trib.) iv). Judgement in the case of Sh. Gandhi Ram in ITA. 121/Chd/2021. In the case of M/s Veer Enterprises, the following findings have been given by Tribunal as under:- "Section 69A, read with sections 69B and 28(i), of the Income-tax Act, 1961 - Une…

Mukesh Kumar Ahuja, Kota vs. ACIT, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 109/JPR/2025[2019-20]Status: DisposedITAT Jaipur07 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 115BSection 127Section 133ASection 139Section 142Section 143(2)Section 143(3)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 109/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Mukesh Kumar Ahuja cuke The ACIT, Vs. 1-SA-3, Vigyan Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKPA3722C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajendra Sisodia, C.A. jktLo dh vksj ls@Revenue by : Mrs. Swapn…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H

Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

Joint Commissioner of Income Tax (OSD), Ludhiana vs. M/S Sheetal Industries, Khanna

The appeal of the Revenue is dismissed

ITA 420/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rohit Kapoor, Advocate and Shri Virsain AggarwalFor Respondent: Smt. Kusum Bansal, CIT DR

Section 115BSection 132Section 133ASection 143(2)Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 420/CHD/2023 "नधा"रण वष" / Assessment Year: 2018-19 The DCIT, M/s Sheetal Industries, Central Circle-1, Vs Booth No.119, New Grain Market, Ludhiana. Khanna. "थायी लेखा सं./PAN NO: ACOFS5688Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Rohit Kapoor, Advocate and Shri Virsain Aggarwal Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 02.12.2024 Date of Pronouncement : 24.02.20…

Mahesh Kumar, Rajgarh Alwar vs. Pr. CIT Central Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2024[2018-2019]Status: DisposedITAT Jaipur27 Nov 2024AY 2018-2019

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

For Appellant: Mr. S. B. Natani, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 115BSection 133ASection 139(1)Section 143(3)Section 263Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahesh Kumar, Prop. M/s. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. PAN No.: ADRPK 4704 K ..... Appellant Vs. Pr. CIT, (Central) Jaipur, Jaipur – 302 005 ..... Respondent Appellant by : Mr. S. B. Natani, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 27/11/2024 Date of pronouncement : 27/11/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT (Central), Jaipur dated 19.…

Sh. Surendra Kumar Patni, Jaipur vs. ACIT, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 977/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR

Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Surendra Kumar Patni, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. PAN No.: ADUPP9249 D ..... Appellant Vs. ACIT, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant by : Mr. P.C. Parwal, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, Ld. Sr. DR Date of hearing : 19/11/2024 Date of pronouncement : 21/11/2024 O R D E R PER GAGAN GOYAL,…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115BSection 132(4)Section 250Section 69B

…income and no other undisclosed source is proved by the department, such income is assessable under the regular provisions of the act and not under the provisions of section 115BBE of the act. (i) Veer Enterprises V. Deputy Commissioner of Income Tax (2024) 158 Taxmann.com 655 (Chandigarh – Trib) (ii) Montu Shally Knitwears V. Deputy Commissioner of Income Tax (2024) 159 Taxmann.com 677 (Chandigarh – Trib) ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 90 of 104 (iii) Tejpal Singh V. Assistant/Deputy Commissioner of Income Tax (2024) 158 Taxmann.com 679 (Amirtsar-Trib) (iv)…