ASST.C.I.T., MANGALORE vs. M/S HASSAN HAJEE & CO, MANGALORE

ITA 1362/BANG/2015Status: DisposedITAT Bangalore22 September 2022AY 2010-1158 pages
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What did the Tribunal hold?

The Tribunal held that for completed assessments, additions under Section 153A can only be made if there is incriminating material found during the search related to that specific assessment year. Assessments for years where no such material was found were not sustainable.

What were the facts?

The appeals concerned disallowances related to inflated labour charges and speed money. The Assessing Officer had made additions based on seized documents, but the CIT(A) granted partial relief. The High Court had previously set aside an earlier Tribunal order, restoring the appeals.

What were the issues?

Whether additions under Section 153A are valid for completed assessments without incriminating material found during search. Whether disallowances for inflated labour charges and speed money are justified.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 37(1)

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Cases cited in this judgment(12)Show list

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Heard together (2 matters)

ITA No.30/Bang/2017
ITA No.870/Bang/2017

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

M/s. Hassan Hajee & Co., Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE

BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER

IT(SS)A Nos.1 to 6/PNJ/2015, ITA No.30/Bang/2017 & ITA No.870/Bang/2017 Assessment Years: 2006-07 to 2011-12, 2012-13 & 2013-14 respectively

M/s. Hassan Hajee & Co. D.No.20-8-678 Deputy Commissioner of Near Old Municipal Office Income-tax PAN NO : AAAFH8204R APPELLANT RESPONDENT Assessment Years: 2006-07 to 2011-12

ACIT M/s. Hassan Hajee & Co. Central Circle-1 Vs. Mangalore 575 001 Mangalore APPELLANT RESPONDENT

MP Nos.194 to 199/Bang/2017 Assessment Years: 2006-07 to 2011-12

M/s. Hassan Hajee & Co. ACIT Mangalore Vs. Central Circle-1 Mangalore APPELLANT RESPONDENT M/s. Hassan Hajee & Co., Mangalore

Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sr

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