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TMI Blog2008 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... n record by the AO. 3. Both parties were heard with regard to the issue raised by the Department and its legal implications. 4. During the course of hearing the learned Departmental Representative has vehemently argued supporting the order passed by the AO and assailing the order passed by learned CIT(A) contending inter alia that during the course of assessment proceedings the assessee was specifically asked by the AO to furnish complete details of head-wise accounts of expenditure incurred by the assessee on account of marriage of his daughter celebrated on 17th Dec., 2004 along with sources for those funds, by issuing detailed notice under s. 142(1) of the Act. On perusal of the details given by the assessee in reply to that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also disclosed the sources for meeting those expenditures by producing cogent evidence before the AO. While considering the explanation given by the assessee, the AO has not been able to point out as to which of the expenditure is ingenuine or overstated or lesser mentioned and which expenditure source is not properly explained. He merely relied on the report given by the Inspector who has given the report in pursuance of the survey conducted by him under s. 133A(5) of the Act on 19th March, 2004. All the expenditures noted by the Inspector in the said report are only based on estimation by not with reference to any specific reference to any cogent evidence nor, he has produced the statements of the persons who have stated to have been e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... daughter during the period under consideration and he disclosed the expenditure incurred by him for that purpose in the books of account as well as in the return filed by him before the Department. During the course of the assessment proceedings the AO has asked the assessee to give the particulars of the detailed expenditure incurred by him under various heads of accounts while performing the marriage of his daughter. Accordingly, the assessee has given the head-wise details of the said expenditure but AO while examining the said explanation has considered the report of the Inspector filed before him as a result of enquiry conducted by him under s. 133A(5) of the Act, wherein, he has detailed the names of various persons that alleged to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avily on the Revenue. Similar finding was also given by the Tribunal, Delhi Bench in the case of Yogeshwar Prasad vs. ITO (1983) 16 TTJ (Del) 175. The Jaipur Bench of this Tribunal held in the case of Narain Singh Bhati vs. Asstt. CIT (1991) 40 TTJ (Jp) 381 that if the assessee has really incurred expenses in the marriage of his daughter that evidence should be collected by the Department and should have been utilized against the assessee but the Department could not discover such evidence and adverse evidence cannot be drawn against the assessee. Similarly, Ahmedabad Bench of this Tribunal has held in the case of Pradip C. Patel vs. Dy. CIT (1997) 58 TTJ (Ahd) 409 that in order to invoke the provisions of s. 69C the AO has to establish the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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