ASHOK HANJAJI MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 4(2), MUMBAI, MUMBAI

ITA 7804/MUM/2025Status: DisposedITAT Mumbai27 February 2026AY 2019-2020Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the addition was unsustainable as the Revenue failed to provide direct incriminating material against the assessee and offer an opportunity for cross-examination. The assessee had also paid more than the stamp duty value for the property.

What were the facts?

During a search, incriminating documents related to cash payments for shop purchases were found. The Assessing Officer (AO) added the alleged cash component as income to the assessee, who denied making any such cash payments.

What were the issues?

Whether the addition of alleged cash payments made over and above the sale consideration is justified without corroborative evidence and opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 69,Section 131

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Income Tax Appellate Tribunal, “A” BENCH MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH

For Appellant: Shri Bharat Kumar
For Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Hearing: 19.02.2026Pronounced: 27.02.2026

PER BENCH: These appeals ha

The order continues below.

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