Section 69D of the Income Tax Act

The decision most relied on for Section 69D is CIT v. Rajasthan Financial Corporation (134 CTR 145), cited in 19 of the 125 judgments on BharatTax that turn on this section.

Leading authorities on Section 69D

CIT v. Rajasthan Financial Corporation
134 CTR 145 · 1996 · High Court
19
citing judgments
ITO 20(2)(5), Mumbai v. Smt. Pratima Ashar
107 Taxmann.com 135 · 2019 · ITAT
17
citing judgments
Dr Prakash Tiwari v. CIT
160 Taxmann.com 83 · 2024 · High Court
15
citing judgments
DCIT v. Hetal Nitin Shah
159 Taxmann.com 1618 · 2024 · ITAT
8
citing judgments
Chemicon Engineering Consultant (P.) Ltd. v. ACIT
142 Taxmann.com 297 · 2022 · Reported
7
citing judgments
Principal\nCommissioner of Income-tax-2, Thane v. Shree Rajlakshmi Textile\nPark (P.) Ltd.
113 Taxmann.com 2 · 2020 · High Court
5
citing judgments
CIT v. Ram Niwas
170 Taxmann 5 · 2008 · High Court
5
citing judgments
COMPANY v. COMMISSIONER OF INCOME-TAX, MYSORE
112 ITR 12 · 1978 · Reported
4
citing judgments

Judgments on Section 69D

RAJA MOHLE, KAWARDHA,KAWARDHA vs. INCOME TAX OFFICER-1(3), BHILAI, DURG

In the result, the appeal of the assessee is allowed as per aforesaid terms

ITA 821/RPR/2025[2017-18]Status: DisposedITAT Raipur12 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.821/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Raja Mohle Chote Ragra, Indauri, Kawardha-491 336 (C.G.) Pan: Bvrpm0901R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(3), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 69A

MAMATHA MAHESH SHETTY,CHIKKAMAGALURU vs. INCOME TAX OFFICER, WARD-1, CHIKMAGALUR

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

ITA 2382/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri Ravishankar S.V, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 250

MANJU GOYAL,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, the appeal of the assessee is allowed

ITA 891/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

Section 115B

UMA MAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, penalty-appeal filed by the assessee is allowed

ITA 2858/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.K. Iliayaraja, Addl.CIT
Section 115BSection 139(1)Section 147Section 148Section 271ASection 69A

INCOME TAX OFFICER, WARD 1, AHMEDNAGAR vs. DEEPAK BABURAO VISPUTE, KOPARGAON

In the result, the appeal filed by the Revenue is partly allowed

ITA 2399/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Prasad S BhandariFor Respondent: Smt Deepak Kumar Kedia, JCIT
Section 133ASection 142(1)Section 143(2)

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

MEGHJI MANSUKHLAL DODHIA,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 2224/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Feb 2026AY 2013-14

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. It(Ss)A No. 2226/Mum/2025 S.A. No. 79/Mum/2025 (Assessment Year: 2012-13) Mansukhlal Meghji Dodhia House No. 104, Dodhia House, New Mavji Compound, Narpoli, Maharashtra-421 302 (Applicant) Dcit Cc-3, Thane Vs. Room No. 12, A Wing, 6Th Floor, Ashar It Park, Thane, West, Maharashtra - 400 604 Pan/Gir No. Aaspd6746L (Respondent) 2. Ita No. 2224/Mum/2025 S.A. No. 80/Mum/2025 (Assessment Year: 2013-14) 3. It(Ss)A No. 2223/Mum/2025 S.A. No. 81/Mum/2025 & 4. It(Ss)A No. 2222/Mum/2025 S.A. No. 82/Mum/2025 (Assessment Year: 2015-16) 5. It(Ss)A No. 2225/Mum/2025 S.A. No. 83/Mum/2025 (Assessment Year: 2016-17) Meghji Mansukhlal Dodhia House No. 104, Dodhia House, New Mavji Compound, Narpoli, Maharashtra-421 302 (Applicant) Dcit Cc-3, Thane Vs. Room No. 12, A Wing, 6Th Floor, Ashar It Park, Thane, West, Maharashtra - 400 604 Pan/Gir No. Aaspd6746L (Respondent) (2) It(Ss)A No. 2226, 2223, 2222 & 2225/Mum/2025 &

Section 132Section 143(3)Section 153ASection 68Section 69D

ASHOK KUMAR MOONAT,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX (CENTRAL-3), INDORE, INDORE

ITA 715/IND/2025[2018-19]Status: DisposedITAT Indore06 Feb 2026AY 2018-19
Section 115BSection 133ASection 143(2)Section 28Section 68Section 69BSection 80C

NAYAN RAJENDRA KSHATRIYA,MUMBAI vs. INCOME TAX OFFICER, KAUTILYA BHAVAN, MUMBAI

In the result, the appeal filed by the assessee is dismissed on above terms

ITA 5530/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 271ASection 69

NAYAN RAJENDRA KSHATRIYA,MUMBAI vs. INCOME TAX OFFICER, KAUTILYA BHAVAN, MUMBAI

In the result, the appeal filed by the assessee is dismissed on above terms

ITA 5529/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 271ASection 69

KAPIL GUPTA,SIRMAUR vs. ACIT CENTRAL CIRCLE SHIMLA, SHIMLA

The appeals stand partly allowed in terms of our above order

ITA 1013/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh29 Jan 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1010/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.1011/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) 3. आयकर अपील सं. / Ita No.1012/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं. / Ita No.1013/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Kapil Gupta Acit (Central) C/O M/S Himgiri Beverages बनाम/ Vs. Shimla (Hp) -171001 Kala Amb – 173030 (Hp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Addpg-0399-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Sh. Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2020-21 To 2023-24 Arises Out Of Separate Orders Of Learned First

For Appellant: Sh. Ajay Jain (CA) a/w Sh. LoveshFor Respondent: Smt. Kusum Bansal (CIT) & Shri
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 28Section 69Section 69A

ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), VADODARA, VADODARA vs. RADHIKA JEWELLERS, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1263/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133ASection 271(1)(c)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021
Section 132Section 132(1)Section 147Section 148

NEERAJ SHARMA,DELHI vs. ITO WARD-50(1), DELHI

In the result, the appeals of the assessee and the revenue are allowed for statistical purpose

ITA 66/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 115Section 115BSection 143(3)Section 250Section 270A

NEERAJ SHARMA,DELHI vs. ITO WARD-50 (1), DELHI

In the result, the appeals of the assessee and the revenue are allowed for statistical purpose

ITA 65/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 115Section 115BSection 143(3)Section 250Section 270A

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