SAJJID AMIR KHAN ,MUMBAI vs. ACIT, CC-7(1), MUMBAI

ITA 6552/MUM/2025Status: DisposedITAT Mumbai22 January 2026AY 2018-19Bench: SHRI SAKTIJIT DEY (Vice President), SHRI JAGADISH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that consultancy payments were substantiated by an agreement and confirmation letters, and that certain unsecured loans were actually trade credits supported by CA certificates and ledger accounts. It also ruled that commission expenses, even if unpaid by year-end, are allowable if regular and per agreement, and that property taxes on premises used for business are deductible.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard appeals concerning an assessee engaged in exporting hand-embroidery garments. The appeals involved issues arising from a survey and reassessment proceedings, with the CIT(A) having passed orders broadly following previous ITAT decisions.

What were the issues?

Whether consultancy payments, unsecured loans, commission expenses, and property taxes were correctly disallowed by the AO and confirmed by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 133A,Section 68,Section 40(a)(i),Section 37

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI JAGADISH

For Appellant: Shri Prakash K Jotwani
For Respondent: Shri. Arun Kanti Datta- CIT DR, Shri Prakash K Jotwani
Hearing: 18.12.2025Pronounced: 22.01.2026

Heard together (5 matters)

I.T.A. No. 6685/Mum/2025
I.T.A. No. 6686/Mum/2025
I.T.A. No. 6687/Mum/2025
I.T.A. No. 6552/Mum/2025
I.T.A. No. 6546/Mum/2025

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

Per: SHRI JAGADISH, A.M.:

1.

These appeals arise out of the orders passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter Ld. CIT (A)]. The Revenue has filed appeals for AY 2017-18 to 2019-20 being ITA No.6685 to ITA Nos. 6685 to 6687 and 6546 & 6552/M/2025 Sajjid Amir Khan :- 2 -:

6687/Mum/2025. The a

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