GANESH J MODI,MUMBAI vs. ASSESSING OFFICER CENTRAL CIRCLE 4(2), MUMBAI

ITA 76/MUM/2025Status: DisposedITAT Mumbai08 December 2025AY 2009-10Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not discharged the onus of proving the genuineness of purchases and had not complied with previous ITAT directions. However, the Tribunal also noted that the AO had not properly facilitated cross-examination of the alleged entry providers.

What were the facts?

The Assessing Officer (AO) disallowed purchases claimed by the assessee, suspecting accommodation entries from certain parties. The AO issued notices, but the parties did not respond, and the assessee failed to produce them. The AO added the entire purchase amount to the assessee's income.

What were the issues?

Whether the assessee discharged the onus of proving the genuineness of purchases, and whether the AO properly followed the directions for cross-examination.

Which sections of the Income-tax Act were involved?

Section 133(6),Section 131,Section 68,Section 69C

AI-generated summary — verify with the full judgment below

Before: SHRI SANDEEP SINGH KARHAIL & SHRI PRABHASH SHANKAR

Hearing: 06.10.2025Pronounced: 08.12.2025

Heard together (2 matters)

ITA No. 77/MUM/2025
ITA No. 79/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER PRABHASH SHANKAR [A.M.] :- The above captioned appeals emanating from the a

The order continues below.

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