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1,735 results for “disallowance”+ Unexplained Moneyclear

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Mumbai2,106Delhi1,735Chennai752Kolkata667Bangalore410Jaipur357Hyderabad308Ahmedabad304Rajkot148Indore147Pune145Chandigarh143Surat121Cochin91Nagpur91Raipur65Visakhapatnam63Lucknow54Amritsar51Guwahati47Allahabad41Calcutta38Agra36Panaji32Jodhpur32Patna27Cuttack23Dehradun18Varanasi10Ranchi9Karnataka7Telangana5Jabalpur3SC3Orissa2ASHOK BHAN DALVEER BHANDARI1Punjab & Haryana1H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income88Section 14753Section 6852Section 143(3)51Section 69A49Section 153A41Search & Seizure37Section 13234Disallowance33Section 143(2)

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

unexplained investment being cash investment and interest received thereon made vide assessment order u/s 153C dated 04/03/2024. 3.1 Vides Ground No. 1, the appellant is challenging the action of CIT(A) in upholding the validity of notice u/s 153C which is not based on any incriminating material. The finding of CIT(A) is at Para 6.3 to 6.4, Page

Showing 1–20 of 1,735 · Page 1 of 87

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Section 14821
Unexplained Cash Credit12

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

unexplained investment being cash investment and interest received thereon made vide assessment order u/s 153C dated 04/03/2024. 3.1 Vides Ground No. 1, the appellant is challenging the action of CIT(A) in upholding the validity of notice u/s 153C which is not based on any incriminating material. The finding of CIT(A) is at Para 6.3 to 6.4, Page

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

unexplained money\n69A on account of ticket sales for events\nAdditions made Additions confirmed Additions deleted\nby AO\nby CIT(A)\nby CIT(A)\n88,636,574\n1,352,382\n87,284,192\n4,018,132\n4,018,132\n182,208,986\n38,122,658\n144,086,328\n3,407,692\n3,407,692\n904,658,797\n292

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

ITA 5516/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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

ITA 5518/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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

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

unexplained money\n69A on account of ticket sales for events\n256,427,765\n1,265,838\n22,142,885\n234,284,880\n1,265,838\nTotal\n2,681,887,752\n794,101,275\n1,982,496,493\nAddition made by AO on account of alleged ticket sales deleted by\nCIT(A)\nWith regard to the addition made

ACIT, NEW DELHI vs. M/S SG PORTFOLIO PVT. LTD.,, NEW DELHI

In the result, appeal of the Revenue for the A

ITA 2333/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Mar 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

disallowed Rs.1,33,267/-, unexplained cash deposits Rs.6,58,000/- and unexplained other deposits of Rs.3,43,30,095/- on protective basis. 5.1. In the appeal before the Ld. CIT(A) of the present case, the A.O. made same addition for unexplained expenditure of Rs.1,33,267/-, unexplained share application money

ACIT, NEW DELHI vs. M/S SG PORTFOLIO PVT. LTD.,, NEW DELHI

In the result, appeal of the Revenue for the A

ITA 2332/DEL/2016[2008-09]Status: DisposedITAT Delhi22 Mar 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

disallowed Rs.1,33,267/-, unexplained cash deposits Rs.6,58,000/- and unexplained other deposits of Rs.3,43,30,095/- on protective basis. 5.1. In the appeal before the Ld. CIT(A) of the present case, the A.O. made same addition for unexplained expenditure of Rs.1,33,267/-, unexplained share application money

ACIT, NEW DELHI vs. M/S SG PORTFOLIO PVT. LTD.,, NEW DELHI

In the result, appeal of the Revenue for the A

ITA 2334/DEL/2016[2010-11]Status: DisposedITAT Delhi22 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

disallowed Rs.1,33,267/-, unexplained cash deposits Rs.6,58,000/- and unexplained other deposits of Rs.3,43,30,095/- on protective basis. 5.1. In the appeal before the Ld. CIT(A) of the present case, the A.O. made same addition for unexplained expenditure of Rs.1,33,267/-, unexplained share application money

ACIT, NEW DELHI vs. M/S SG PORTFOLIO PVT. LTD.,, NEW DELHI

In the result, appeal of the Revenue for the A

ITA 2331/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Mar 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

disallowed Rs.1,33,267/-, unexplained cash deposits Rs.6,58,000/- and unexplained other deposits of Rs.3,43,30,095/- on protective basis. 5.1. In the appeal before the Ld. CIT(A) of the present case, the A.O. made same addition for unexplained expenditure of Rs.1,33,267/-, unexplained share application money

M/S. SINDHU TRADE LINKS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2429/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Sept 2020AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

money investment made in M/s Global Estate Developers Pvt. Ltd. – Rs. 3,60,000/- iii. Addition on account of interest income on accrual basis – Rs.25,84,841/- iv. Disallowance of interest on advance made towards purchase of property – Rs.1,14,66,000/- v. Addition on account of unexplained

DCIT, NEW DELHI vs. M/S. SINDHU TRADE LINKS LTD., NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2652/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

money investment made in M/s Global Estate Developers Pvt. Ltd. – Rs. 3,60,000/- iii. Addition on account of interest income on accrual basis – Rs.25,84,841/- iv. Disallowance of interest on advance made towards purchase of property – Rs.1,14,66,000/- v. Addition on account of unexplained

M/S. SINDHU TRADE LINKS LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2428/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

money investment made in M/s Global Estate Developers Pvt. Ltd. – Rs. 3,60,000/- iii. Addition on account of interest income on accrual basis – Rs.25,84,841/- iv. Disallowance of interest on advance made towards purchase of property – Rs.1,14,66,000/- v. Addition on account of unexplained