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2016 (3) TMI 79 - ITAT JAIPURUnexplained expenditure U/s 69C on daughter’s marriage - loose paper found during the course of search, in which the details of marriage expenses of assessee’s daughter Rubi, which was solemnized on 06/7/2007 had been recorded by the assessee - Held that:- he assessee has not correlated with evidence that there is source of ₹ 10 lacs and this amount was received for common expenditure. The assessee also claimed ₹ 3,78,000/- from Smt. Rukmani Gattani, mother in law of assessee and certain jewellery as per her Will dated 05/4/2000. These evidences were not found during the source of search at the residence of the assessee. There is a time lapse between the date of Will and date of marriage and assessee did not have any evidence regarding jewellery received from his mother in law. The assessee’s daughter Rubi also contributed ₹ 1 lac as claimed by the assessee but during the course of search, no evidence was found. Even at the time of recording statement U/s 132(4) of the Act, the assessee had not made any reference of income of the Rubi. Therefore, we do not find any reason to intervene in the order of the ld CIT(A). - Decided against assessee Addition out of car insurance, conveyance and telephone expenses - Held that:- Assessing Officer has not specifically pointed out any personal use but estimated disallowance has been made, which is also appears to be higher side. Accordingly, we restrict this disallowance @ 10%. The Assessing Officer suitably modified the addition. - Decided partly in favour of assessee
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