SETRON TEXTILE MILLS PVT LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 4(3)(1), MUMBAI, MUMBAI
In the result the appeal filed by the assessee stands allowed
ITA 4847/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15
Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()
Section 143Section 147Section 148
…f cross-examination prejudiced its case, especially when it had access to and contested the very reports and findings upon which the AO relied. In such cases, the principle of useless formality applies. As held in Hindustan Tin Works Ltd. v. Employees [(1979) 1 SCC 226], when the outcome is inevitable and cannot be altered, the absence of a particular procedural step cannot vitiate the entire proceedings. 5.5. In conclusion, the reassessment proceedings initiated by the AO were validly commenced based on credible information, and the addition of Rs. 57,06,800/- made on account of unexplained income through fictit…
