Mohd. Husain Vs ITO (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi has partially allowed the appeal of Mohd. Husain for the Assessment Year 2012-13, significantly reducing the addition made for an unexplained investment. The initial addition of ₹7,82,000 was assessed by the Income Tax Officer (ITO) and upheld by the Addl./JCIT(A).
The assessee, Mohd. Husain, had submitted an affidavit attributing the source of the investment to his brother’s income, but this was rejected by the lower authorities. The ITAT, however, found that the authorities failed to consider the assessee’s socio-economic status and his family’s past savings, which could have been used for the investment.
In a decision dated September 2, 2025, the ITAT reduced the addition to a lump sum of ₹1,32,000, providing the assessee with a relief of ₹6,50,000. The court made it clear that this specific ruling is not to be treated as a judicial precedent. The ITAT’s order was pronounced ex-parte as the assessee did not appear for the hearing.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal for Assessment Year 2012-13, arises against the Addl./JCIT(A)-7, Mumbai’s DIN & order No. ITBA/APL/S/250/2024-25/1072735985(1) dated 03.01.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).
