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

ITA 6480/MUM/2024Status: DisposedITAT Mumbai31 July 2025AY 2016-1714 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that no addition can be made in unabated assessment years under Section 153A without incriminating material found during the search. The AO's reliance solely on ERP data without rejecting the assessee's books of account and without finding any incriminating material was incorrect.

What were the facts?

The assessee, a retail garment business, had its ERP data backed up during a search. The Assessing Officer (AO) made additions for alleged suppressed sales by comparing ERP sales data with sales reported in the Income Tax Return (ITR), ignoring sales returns.

What were the issues?

Whether additions can be made under Section 153A in unabated assessment years without incriminating material found during search. Whether the AO correctly treated sales returns as suppressed sales without rejecting the assessee's books of account.

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

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

The order continues below.

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