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TMI Blog2004 (11) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... "On the facts and in the circumstances of the case, the learned CIT(A) has erred in: (i) deleting without any reasonable basis, the addition of Rs. 1,07,655 made on account of unexplained capital introduced in the books; (ii) deleting without any reasonable basis the addition of Rs. 10,000 made on account of unexplained investment in lab equipment; and (iii) deleting without any reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed opinion that the finding of the learned CIT(A) is perfectly justified because this is the first year of assessee's business who derives income from Manish X-ray and Diagnostic Centre. She has also interest income. In reply to query raised by the AO, she had immediately replied and also made a submission on 15th Nov., 1994, whereby it was submitted that she had received sum of Rs. 25,000 and 30, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO had at any point of time asked the assessee to furnish such evidence. Moreover, it is unusual to ask proof of certain gifts given at the time of marriage of woman. Sometimes, it becomes very difficult to prove even such gifts. In view of that, we confirm the finding of the learned CIT(A). 5. The next issue pertains to deletion of addition of Rs. 10,000 made on account of unexplained investme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... household expenses in the case of the husband of the assessee were accepted by the Department every year right from the asst. yr. 1987-88 upto 1993-94. The AO had made an addition of Rs. 13,000 after considering the husband's withdrawals. In the husband s case, it is revealed that the expenses incurred for household expenses were accepted by the Department for all the members including this assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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