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“unexplained money”

Cash Credits & Unexplained ItemsSection 69ASection 69A5,888 judgments

HIMANSHU DAKSHESHKUMAR KATWALA,KHAMBHAT ANAND vs. INCOME TAX OFFICER, WARD-1(3)(1), PETLAD

In the result, the appeal of the assessee is allowed

ITA 199/AHD/2026[2017-2018]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik J Raval & Vivek D Rao, ARsFor Respondent: Shri Girish Parihar, Sr. DR
Section 115BSection 132Section 143(3)Section 147Section 69A

Relying on the investigation report, search findings and surrounding circumstances, the Assessing Officer held that the transactions of Rs. 29,81,262/- were the unexplained money in the nature of accommodation entries. Accordingly, the said amount was added to the income of the assessee under section 69A read with section

ABHISHEKBHAI ASHOKBHAI PATEL,KADI vs. THE ITO, WARD 1, MEHSANA

In the result, the appeal of the assessee is partly allowed

ITA 1803/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Deepak, ARFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 133(6)Section 144Section 147Section 69A

aggregating to Rs.12,27,000/-, the source of which remained unexplained. Accordingly, the said amount was added under section 69A of the Act as unexplained money. Further, interest income of Rs.65/- was also added. The Assessing Officer also made an addition of Rs. 46,590/- being profit from share transactions

AMBEY ENTERPRISES,DELHI vs. ASSESSING OFFICER, DELHI

In the result, the appeal of assessee is allowed for statistical purposes

ITA 5505/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarambey Enterprises Vs. Assessing Officer 30/54 A 1St Floor Gali Ward 58(1) No.8, Vishwas Nagar Delhi Shahdara, Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdfa 0570D Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 142(1)Section 144Section 250Section 68Section 69A

That the learned AO has erred in law by treating the amount credited before demonetization Rs. 11,56,92,274/- as unexplained money u/s 68 of the Income Tax Act, 1961 and making additions of Rs. 69,41,536.44 (being 6% of Rs. 11,56,92,274/-) to the total ... assessee. 3. That the learned AO has erred in law by treating the cash deposited during demonetization Rs. 11,59,850/- as unexplained money u/s 69A of the Income Tax Act, 1961 4. That on the facts and in the circumstances of the case

YUVRADHANI AGRO & DEVELOPERS PVT LTD,YAVATMAL vs. ITO WARD-1, YAVATMAL , YAVATMAL

In the result, the appeal of the assessee is allowed

ITA 47/NAG/2026[2017-18]Status: DisposedITAT Nagpur26 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.47/Nag/2026 Assessment Year : 2017-18 Yuvradhani Agro & Developers Vs. Income Tax Officer, Pvt Ltd. Ward-1, Yavatmal G.No 68 Ralegaon, Yavatmal 445402, Maharashtra Pan: Aaacy5622R Appellant Respondent

For Appellant: Ms.Alfiya RozieFor Respondent: Shri Surjit Kumar Saha
Section 144Section 148Section 69A

resulting into passing of 2 Yuvradhani Agro & Developers Pvt Ltd. Best Judgment assessment and addition of Rs.25.00 lakh made u/s.69A of the Act towards unexplained money. Thereafter assessee preferred appeal before ld.CIT(A) which was delayed by 265 days. Majority of the delay pertains to covid-19 pandemic outbreak period

PRADEEP SHARDA,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 223/DDN/2025[2017-18]Status: DisposedITAT Dehradun25 Mar 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2017-18] Pradeep Sharda Vs Acit 7, Inder Road, Dehradun Circle-1(2)(1) Uttarakhand -248001 Dehradun Pan-Adwps5692K Uttarakhand Appellant Respondent Appellant By Shri Anil Jain, Adv. Respondent By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 12.03.2026 Date Of Pronouncement 25.03.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 24.09.2025 Passed By Ld. Commissioner Of Income Tax (A)/Addl/Jcit(A)-1, Nashik [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10344/2019-20 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 01.11.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is A Practicing Doctor & E-Filed His Return Of Income, Declaring Total Income Of Inr 2,16,70,906/- On 30.10.2017. The Assessment Was Completed U/S 143(3) Of The Act By Making Additions Of Inr 15,84,870/- Comprising Of The Disallowance U/S 40(A)(Ia) Of The Act Of Inr 5,05,195/- & Treating The Agricultural Income Of Inr 6,25,000/- As Unexplained Money U/S 69A Of The Act & Of Inr 4,54,675/- As The Addition U/S 68 Of The Act On Account Of Cash Credit.

Section 143(3)Section 250Section 40Section 68Section 69A

disallowance u/s 40(a)(ia) of the Act of INR 5,05,195/- and treating the agricultural income of INR 6,25,000/- as unexplained money u/s 69A of the Act and of INR 4,54,675/- as the addition u/s 68 of the Act on account of cash credit ... Ground of appeal No.3 raised by the assessee is with respect to addition of INR 6,25,000/- treated as agricultural income as unexplained money. 8. Before us, Ld.AR for the assessee submits that assessee’s father, Shri Satish Chandra Sharda owned large area of land where the Apples

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 410/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Mar 2026AY 2017-18

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

Section 133(6)Section 142(1)Section 143(3)Section 250Section 263Section 69A

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi further gravely erred in upholding the addition of Rs. 11,50,000/- as alleged unexplained money on account of cash deposited in the bank account by resort to provisions of Section 69A of the Act.” Statement of Facts 5. Statement

RAJESH KUMAR TIWARI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(2), RAIPUR, RAIPUR

In the result, the appeal of assessee is allowed for statistical purposes as above

ITA 844/RPR/2025[2012-13]Status: DisposedITAT Raipur20 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 844/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13) Rajesh Kumar Tiwari, Shiv Mandir Gali, Vs Income Tax Officer, Ward-2(2), Gali No.9, Basant Vihar, Gondwara, Raipur, Income Tax Office, Raipur, Chhattisgarh-493221 Central Revenue Building, Civil Lines, Raipur, C.G. - 492001 Pan: Ajgpt8095F (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement

For Appellant: None (Adjournment filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 131Section 151Section 250Section 69A

been considered as income of the Appellant for relevant AY 2012-13 and added to his total income as unexplained money u/s. 69A of the Income Tax Act, 1961, whereas Rs. 59,76,720/- credited in Appellant's bank account in FY 2012-13 and relates ... back in the returned income. Further, the Ld. AO also made an addition of Rs.74,76,720/- under section 69A of the Act as unexplained money as under: “7. In respect of other issues regarding the payments receipt from Hind Energy and Coal Benefication

ANEEMONI NAGA RAJU,HYDERABAD vs. ITO, WARD- 8(1), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes in terms of our aforesaid observations

ITA 2074/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad20 Mar 2026AY 2020-2021
Section 142(1)Section 147Section 249(4)(b)Section 69A

nthe said sum as unexplained is not correct.\n5. The AO wrt deposits of Rs 33,00,000/- and rs.4,00,000/-assessed\nas unexplained money u/s 69A as it was not tallied with the payment\nschedule of sale proceeds as evident from the copy of registered sale-\ndeed dated ... nand Rs.4,00,000/- to his another savings account 236401500040 on\n16/08/2019 and on 04/11/2019. Hence the AO considering\nRs.47,00,000/- as unexplained money u/s 69A is not correct and fair.\n6. The AO also treated cash deposits of ₹20,77,000/- as unexplained\nunder Section 69A, despite

SURESH NAMMI,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(3), HYDERABAD

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 1620/HYD/2025[2017-18]Status: DisposedITAT Hyderabad20 Mar 2026AY 2017-18

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)

Section 139Section 142(1)Section 144Section 69A

source of the aforesaid credit entries/cash deposits, therefore, the AO held the entire amount as having been sourced out of the assessee’s unexplained money under section 69A of the Act. Accordingly, the AO vide his order passed under section 144 of the Act, dated 04/12/2019 determined the income

TIRUPATHI ARSAM,MANCHERIAL vs. INCOME TAX OFFICER, WARD-1, MANCHERIAL

In the result, the appeal filed by the assessee is dismissed

ITA 1531/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad20 Mar 2026AY 2022-2023

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1531/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Tirupathi Arsam Vs. Income Tax Officer Mancherial Ward-1 Pan:Agypa4706B Mancherial (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri Suresh A, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 20/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri Suresh A, Sr. AR
Section 143(3)Section 144BSection 69A

said cash deposits. However, the Ld. AO was not satisfied with the explanation furnished by the assessee and accordingly treated the same as unexplained money and made an addition of Rs.10,46,500/- under section 69A of the Income Tax Act, 1961 (“the Act”). The Ld. AO thereafter completed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7844/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

n2022-23\n148\n2023-24\n143(3)\n2024-25\n143(3)\nTotal\nIssue\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account ... ticket sales for events\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\nDisallowance of purchase expenses

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7843/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

under:-\nΑ.Υ.\nAssessment\nunder\nsection\n2018-19\n148\nIssue\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\nAdditions made\nby AO\n88,636,574\n4,018,132\nAdditions confirmed\nby CIT(A)\n1,352,382\nAdditions ... deleted\nby CIT(A)\n87,284,192\n4,018,132\n2019-20\n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

course of Section 132 search dated 20th September, 2023. We next notice that the learned Assessing Officer had further made Section 69A unexplained money addition of `40,18,132/- in its hands as well. And that the learned CIT(A) lower appeal discussion has partly upheld the former addition

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nAdditions confirmed\nby CIT(A)\nAdditions deleted\nby CIT(A)\n2018-19\n148\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n88,636,574\n4,018,132\n1,352,382\n87,284,192\n4,018,132\n2019 ... n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020-21\n148\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

course of Section 132 search dated 20th September, 2023. We next notice that the learned Assessing Officer had further made Section 69A unexplained money addition of `40,18,132/- in its hands as well. And that the learned CIT(A) lower appeal discussion has partly upheld the former addition

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7839/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

Additions deleted\nby AO\nby CIT(A)\nby CIT(A)\n2018-19\n148\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n88,636,574\n4,018,132\n1,352,382\n87,284,192\n4,018,132\n2019 ... n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020-21\n148\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19
For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nAdditions confirmed\nby CIT(A)\nAdditions deleted\nby CIT(A)\n2018-19\n148\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n88,636,574\n4,018,132\n1,352,382\n87,284,192\n4,018,132\n2019 ... n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020-21\n148\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

course of Section 132 search dated 20th September, 2023. We next notice that the learned Assessing Officer had further made Section 69A unexplained money addition of `40,18,132/- in its hands as well. And that the learned CIT(A) lower appeal discussion has partly upheld the former addition

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nAdditions confirmed\nby CIT(A)\nAdditions deleted\nby CIT(A)\n2018-19\n148\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n88,636,574\n4,018,132\n1,352,382\n87,284,192\n4,018,132\n2019 ... n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020-21\n148\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

ITA 5519/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nAdditions confirmed\nby CIT(A)\nAdditions deleted\nby CIT(A)\n2018-19\n148\nDisallowance of purchases expenses u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n88,636,574\n4,018,132\n1,352,382\n87,284,192\n4,018,132\n2019 ... n148\nDisallowance of purchase expesnes u/s 37(1)\nAlleged cash receipts as unexplained money\n69A on account of ticket sales for events\n182,208,986\n3,407,692\n38,122,658\n144,086,328\n3,407,692\n2020-21\n148\nDisallowance of purchase expenses u/s 37(1)\nAlleged cash receipts

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