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TMI Blog1976 (8) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing reasons : (1) The amount available for house-holder expenses for this year was too meagre. (2) The amount of Rs. 12,000 stated to have been spent by the assessee during this year on the marriages of his two daughters was extremely low. (3) The assessee had admitted that he had given gold ornaments weighing about 85 toals to his two daughters on their marriages but his claim that these ornaments were lying with him from before was not supported by any evidence. The assessee claimed that there was no justification for reopening the assessment as he had disclosed fully and truly all material and primary facts necessary for his assessment. The ITO rejected the contention of the assessee and completed the assessment after makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion whatsoever for reopening of the assessment under s. 147(a). The assessee had fully disclosed all the material necessary for his assessment at the time of the original assessment proceedings. There was no failure on the part of the assessee which could justify the reopening of the assessment under s. 147(a). The various additions sustained by the AAC also claimed to be without any basis. Shri Bhatia on behalf of the Department claimed that in the course of the original assessment proceedings the assessee had only pointed out that two of his daughters had been married during the year. Total expenses on these marriages were stated to be about Rs. 10,000 to 12,000. There was no mention whatsoever about the jewellery given by him to them. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct. 5. We have gone through the reasons recorded by the ITO for reopening this assessment. As mentioned earlier, the assessment has been reopened on the ground that after considering the statement of affairs. The ITO has found that only a sum of Rs. 2,586 was available with the assessee for meeting the house-hold expenses. This amount could be hardly sufficient for this purpose. The expenses of Rs. 12,000 stated by the assessee have been incurred on the marriages of his two daughters, were considered to be extremely low "looking to the status of the assessee and that of the in-laws of the daughters". The plea of the assessee that the ornaments given to the daughters were lying with him from before was held to be untenable as it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inference. If the officer failed to do so and some income escaped assessment it cannot be said that escapement was due to any omission or failure on the part of the assessee to disclose fully and truly all materials and recourse could not be had to s. 147(a). 6. Examining the present case in the light of the law as laid down by the Hon ble Supreme Court in the above mentioned cases we find that so far as the house hold expenses were concerned the matter had been duly considered by the ITO in the course of the original assessment and the amount available with the assessee for this purpose was found to be sufficient. There is no suggestion that any of the facts furnished by the assessee in that connection were incorrect. So far as the marri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 270. The assessee is, therefore, fully justified in claiming that provisions of s. 147(a) had no application. We find that even the reasons recorded by the ITO for reopening the assessment under s. 147(a) do not say that the income which is alleged to have escaped assessment had escaped on account of any failure of the assessee to disclose fully and trully the material facts necessary for his assessment. We, therefore, hold that the assessment could not be reopened under s. 147(b) and the assessment made in pursuance of that notice is liable to be cancelled. 7. In view of our above mentioned findings, it may not be necessary to consider the assessee s contention against the additions sustained by the AAC in detail. We may only mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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