DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. ASHRAY HOUSING, MUMBAI

ITA 6154/MUM/2025Status: DisposedITAT Mumbai16 April 2026AY 2016-179 pages
AI SummaryDismissed

What were the facts?

The Revenue appealed against the deletion of additions made by the Assessing Officer (AO) concerning alleged bogus purchases, based on an employee's retracted statement and an excel sheet. The CIT(A) had deleted these additions, relying on a previous Tribunal order concerning a promoter.

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to delete the additions, finding no corroborative evidence beyond the retracted statement of an employee. The cross-objection regarding deemed rent was partly allowed by the CIT(A) and the Tribunal found no reason to interfere.

What were the issues?

Whether additions based solely on a retracted statement and an excel sheet are sustainable without corroborative evidence. Whether deemed rent should be calculated proportionally when occupancy is partial.

Which sections of the Income-tax Act were involved?

Section 132,Section 133A,Section 131,Section 133(6),Section 23(1)

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

ITA NOS.6151 /MUM/2025
CO No.342/Mum/2025
ITA NOS.6096/MUM/2025
CO No.326/Mum/2025

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

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI

BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

ITA NOS.6151 /MUM/2025 to 6153/Mum/2025 (A.Yrs :2013-14, 2015-16 & 2016-17 ) Mumbai- 400 051 11/12, Nagarwale Colony Poddar Road, Opp. Laxmi Narayan shopping centre, Malad East, Mumbai- 400 064 PAN : AATFA3882F Appellant Respondent

CO No.342/Mum/2025 (Arising out of ITA No.6151/Mum/2025) CO No.343/Mum/2025 (Arising out of ITA No.6152/Mum/2025) CO No.1/Mum/2026 (Arising out ITA NO.6153 /Mum/2025) (A.Yrs :2013-14, 2015-16 & 2016-17) Mumbai- 400 064 Mumbai- 400 051 PAN : AATFA3882F Cross Objector Respondent

ITA NOS.6096/MUM/2025 to 6099/Mum/2025 & 6154/Mum/2025 (A.Yrs :2012-13 to 2015-16 & 2016-17) 11/12, Nagarwale Colony Poddar Road, Opp. Laxmi Narayan shopping centre Malad East, Mumbai- 400 064 PAN : AALFA0468K Appellant Respondent CO No.326/Mum/2025 (Arising out of ITA No.6096/Mum/2025 CO No.327/Mum/2025 (Arising out of ITA No.6097/Mum/2025 CO No.328/Mum/2025 (Ari

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