TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

ITA 6479/MUM/2024Status: DisposedITAT Mumbai31 July 2025AY 2015-16Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)6 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the books of accounts maintained in the ERP system, without rejection, do not constitute incriminating material for additions under Section 153A in unabated years. The assessee's explanations and documentary evidence adequately addressed the AO's concerns regarding sales returns.

What were the facts?

The assessee, a retail garment trader, had its ERP server data backed up during a search action. The Assessing Officer (AO) made additions for alleged suppressed sales by comparing ERP data with sales returns, ignoring the assessee's reconciliation efforts.

What were the issues?

Whether additions can be made under Section 153A in unabated assessment years without incriminating material found during search, and whether the AO correctly treated sales returns as suppressed sales.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 11.06.2025Pronounced: 31.07.2025

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

These four appeals filed by assessee are against the orders of Ld. CIT(A)-52, Mumbai vide order nos.

i) ITBA/APL/S/250/2024-25/1070775469(1) ii) ITBA/APL/S/250/2024-25/1070775489(1) iii) ITBA/APL/S/250/2024-25/1070775495(1) iv) ITBA/APL/S/250/2024-25/1070775460(1) Tin Tar Retail Corp. AYs 2014-15, 2015-16, 2016-17 and 2013-14 all dated 29.11.2024, passed against the assessment orders passed by ACIT Central Circle-4(2), Mumbai, u/s. 153A of the Income-tax Act, 1961 (hereinafter referred to as the

The order continues below.

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