Section 56(2)(vi) of the Income Tax Act

Income-tax Act, 2025: s.92

Section 56(2)(vi) falls under section 56 of the Income-tax Act, 1961, which corresponds to section 92 (Income from other sources) of the Income-tax Act, 2025.

Read section 92 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 56(2)(vi) is Satendra Kaushik v. ITO (106 Taxmann.com 244), cited in 3 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 56(2)(vi)

Satendra Kaushik v. ITO
106 Taxmann.com 244 · 2019 · Reported
3
citing judgments

Judgments on Section 56(2)(vi)

Dipaliben M. Shah, Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, the appeals bearing IT(SS)A No

ITSSA 106/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumarit(Ss)A No. 103 & 104/Ahd/2023 (Assessment Year: 2009-10 & 2010-11) Vs. Dipaliben M. Shah, Deputy Commissioner Of E/33, Krishnalila Society, Income-Tax, Near Bankers Hosptial, Central Circle-2, Harni Warasia Ring Road, Baroda Vadodara-390006 [Pan : Ajrps 7522 B]

For Appellant: Shri Manish J. Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 139(1)Section 153ASection 250

Dipaliben M. Shah, Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, the appeals bearing IT(SS)A No

ITSSA 104/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumarit(Ss)A No. 103 & 104/Ahd/2023 (Assessment Year: 2009-10 & 2010-11) Vs. Dipaliben M. Shah, Deputy Commissioner Of E/33, Krishnalila Society, Income-Tax, Near Bankers Hosptial, Central Circle-2, Harni Warasia Ring Road, Baroda Vadodara-390006 [Pan : Ajrps 7522 B]

For Appellant: Shri Manish J. Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 139(1)Section 153ASection 250

Dipaliben M. Shah, Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, the appeals bearing IT(SS)A No

ITSSA 103/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2009-10

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumarit(Ss)A No. 103 & 104/Ahd/2023 (Assessment Year: 2009-10 & 2010-11) Vs. Dipaliben M. Shah, Deputy Commissioner Of E/33, Krishnalila Society, Income-Tax, Near Bankers Hosptial, Central Circle-2, Harni Warasia Ring Road, Baroda Vadodara-390006 [Pan : Ajrps 7522 B]

For Appellant: Shri Manish J. Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 139(1)Section 153ASection 250

Dipaliben M. Shah, Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, the appeals bearing IT(SS)A No

ITA 537/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumarit(Ss)A No. 103 & 104/Ahd/2023 (Assessment Year: 2009-10 & 2010-11) Vs. Dipaliben M. Shah, Deputy Commissioner Of E/33, Krishnalila Society, Income-Tax, Near Bankers Hosptial, Central Circle-2, Harni Warasia Ring Road, Baroda Vadodara-390006 [Pan : Ajrps 7522 B]

For Appellant: Shri Manish J. Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 139(1)Section 153ASection 250

Sharad Panwar, Shahdara, Delhi vs. Income Tax Officer, Vikas Bhawan, Delhi

In the result, appeal of the assesse is allowed for statistical purpose in the terms aforesaid

ITA 3927/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Nov 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3927/ िद"ी /2025 (िन.व. 2012-13) Sharad Panwar, B-527, Mig Dda Flats, East Of Loni Road, Shahdara, Delhi 110093 ...... अपीलाथ"/Appellant Pan: Bcrpp-9210-P बनाम Vs. Income Tax Officer, Ward-58(3), R. No. 317, D-Block, Vikas Bhawan, ..... "ितवादी/Respondent New Delhi 110002 Assessee By : None Department By: Ms. Harpreet Kaur Hansra, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 19/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 28.06.2024, For Assessment Year 2012-13 2. The Appeal Is Time Barred By 288 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons Causing Delay In Filing Of Appeal. After Perusal Of The Same, We Are Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused For The Reasons Stated In Petition Which Appears To Be Bonafide. Thus

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 144Section 148Section 2(41)Section 56(2)(vi)Section 69A

Income Tax Officer, Murshidabad vs. Asok Kumar Jain, Murshidabad

In the result, the appeal is allowed

ITA 804/KOL/2025[2021-22]Status: DisposedITAT Kolkata15 Sept 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Income Tax Officer Asok Kumar Jain Aaykar Bhawan, 39, Rn Tagore 23, Shahid Surya Sen Road, Road, Berhampore, Murshidabad, Berhampore, Murshidabad, Vs. West Bengal-742101 West Bengal-742101 (Appellant) (Respondent) Pan No. Aevpj2710Yh Assessee By : Shri Gaurav Agarwal, Ar Revenue By : Shri Sanjib Kumar Paul, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 15.09.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Gaurav Agarwal, ARFor Respondent: Shri Sanjib Kumar Paul, DR
Section 143(1)Section 237Section 56(2)(vi)

Lalit Kapoor, Rohtak vs. CIT Appeal, Income-Tax Rohtak

In the result, appeal of the assesse is allowed for statistical purpose in the terms aforesaid

ITA 3927/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3927/ िद"ी /2025 (िन.व. 2012-13) Sharad Panwar, B-527, Mig Dda Flats, East Of Loni Road, Shahdara, Delhi 110093 ...... अपीलाथ"/Appellant Pan: Bcrpp-9210-P बनाम Vs. Income Tax Officer, Ward-58(3), R. No. 317, D-Block, Vikas Bhawan, ..... "ितवादी/Respondent New Delhi 110002 Assessee By : None Department By: Ms. Harpreet Kaur Hansra, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 19/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 28.06.2024, For Assessment Year 2012-13 2. The Appeal Is Time Barred By 288 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons Causing Delay In Filing Of Appeal. After Perusal Of The Same, We Are Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused For The Reasons Stated In Petition Which Appears To Be Bonafide. Thus

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 144Section 148Section 2(41)Section 56(2)(vi)Section 69A

Pr. Commissioner of Income Tax, Delhi vs. Krishan Kumar

ITA/458/2024HC Delhi23 Aug 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 56(2)(vi)

Vinod Mohanan, Navi Mumbai vs. NFAC, National Faceless Assessment Centre

In the result, appeal is allowed

ITA 3390/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 Aug 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Judicialmember & Smt. Renu Jauhrivinod Mohanan, Vs. Nfac, B/202, Plot No. 5, Anurag Income Tax Residency, Sector-9, Department, Opp Saksham Surer Mkt. Newdelhi-110001. Kamothe, Thane– 410208. Maharastra Pan/Gir No. Axgpm7296M (अपीलाथ"/Appellant) (""यथ"/Respondent) Assesseeby Shri Suresh Gudhar & Shri Rajesh B Jage.Ar Revenue By Shri Krishna Kumar.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 19.08.2024 घोषणा क" तार"ख/Date Of Pronouncement 22.08.2024 Order Per Pavan Kumar Gadale, Jm:

Section 271(1)(c)

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

Soumyasree Chakraborty, Kolkata vs. ITO, Ward-25(4), Kolkata

In the result appeal of the assessee is allowed

ITA 250/KOL/2023[2016-17]Status: DisposedITAT Kolkata28 Aug 2023AY 2016-17

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 250/Kol/2023 Assessment Year: 2016-17 Soumyasree Chakraborty Income Tax Officer, Ward- Hig-A; Flat A-2/2/5 Vs 25(4), Kolkata 1050/2, Survey Park Calcutta Greens Phase 1 Santoshpur S.O. Kolkata - 700075 [Pan : Awfpc4917K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri Kausik Kumar Das, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2023 घोषणा क" तारीख /Date Of Pronouncement: 28/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 28/02/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2016-17. 2. The Sole Issue That Arises From Consideration Is That Whether The Ld. Cit(A) Erred In Confirming The Addition Of Rs.3,61,000/- On Account Of Deposit Of Cash U/S 69A Of The Act. 3. Facts In Brief Are That The Assessee Is An Individual & Income Of Rs.2,47,640/- Declared In The Return Filed For Assessment Year 2016-17 On 14/06/2016. Case Selected For Scrutiny Through Cass Followed By Issuance Of Notice Under Section 143(2) & 142(1) Of The Act. During

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Kausik Kumar Das, Addl. CIT, D/R
Section 143(2)Section 250Section 56Section 56(2)(vi)Section 69Section 69A

ACIT, Central Circle-8, New Delhi vs. Krishan Kumar, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6383/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2023AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)
Section 132Section 14Section 144Section 153CSection 56(2)(vi)

Bindia Chhabra, New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 3171/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Mar 2023AY 2009-10
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 56(2)(vi)

Rummy Chabbra, New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 3170/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Mar 2023AY 2009-10
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 56(2)(vi)

Mr. Karuppasamy Pillai Vadivel Murugan, Chennai vs. ITO, Non Corporate Ward 10(5), Chennai

The appeal stand partly allowed for statistical purposes

ITA 771/CHNY/2022[2011-12]Status: DisposedITAT Chennai21 Feb 2023AY 2011-12

Bench: Shri Manoj Kumar Aggarwal, Am

For Appellant: Smt. G. Vardhini Karthick (Advocate)-Ld. ARFor Respondent: Shri Sanat Kumar Raha (Addl. CIT)-Ld. DR
Section 142(1)Section 143(3)Section 147Section 148Section 23(1)Section 56(2)Section 69A

Sh. Harbans Singh. S/O. Sh. Major Singh, Bathinda vs. Income Tax Officer Ward-II(1), Bathinda

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

ITA 249/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Dec 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 56(2)(v)Section 69A

Smt. Gurjeet Kaur, Jalandhar vs. Income Tax Officer, Ward- IV (2), Jalandhar

The appeal of the assessee is allowed in terms of our

ITA 628/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

Smt. Gurjeet Kaur, Jalandhar vs. Income Tax Officer, Ward- IV (2), Jalandhar

The appeal of the assessee is allowed in terms of our

ITA 627/ASR/2017[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

Income Tax Officer(It)-II, Hyderabad vs. Hajeebuvenkata Seta Rama Chandra Ravindranath, Hyderabad

Appeal is dismissed in above terms

ITA 1500/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 Jan 2022AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10 The Income Tax Officer Vs. Sri Hajeebu Venkata Seeta (It)-Ii, Rama Chandra Hyderabad. Ravindranath, Hyderabad. Pan : Amppr2485R (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Rohit Majumdar Date Of Hearing: 03.01.2022 Date Of Pronouncement: 05.01.2022 O R D E R Per S. S. Godara, J.M. This Revenue’S Appeal For A.Y. 2009-10 Arises From The Commissioner Of Income Tax (Appeals) - 10, Hyderabad’S Order Dated 18.07.2019 In Ita No.0180/Cit(A)-10/2016-17, Involving Proceedings U/S. 144 R.W.S. 147 Of The Income Tax Act, 1961 [In Short, ‘The Act’]. Heard Both The Parties. Case File Perused. 2. The Revenue Pleads The Following Twin Substantive Grounds In The Instant Appeal : “1. The Ld. Cit(A) Erred In Deleting The Addition Of Rs.2,84,00,000/-, (Which Was Received As Interest Free Loan From M/S Synchron Infotech Pvt. Ltd.) Made Under Section 56(2)(Vi). The Assessing Officer Made A Discussion That The Company Being "Struck Off", There Will Be No Repayment.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rohit Majumdar
Section 144Section 56Section 56(2)(vi)