2007 (2) TMI 258

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..... he CIT(A) on 10th Nov., 2005 in relation to block period comprising of asst. yrs. 1997-98 to 2003-04. 2. First four grounds deal with the single issue regarding the confirmation of addition of Rs. 2,21,680 on the basis of assumed expenditure on the occasion of marriage ceremony of the assessee. 3. Briefly stated, the facts of this case are that a search action was taken upon the assessee along .....

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..... who admitted that an expenditure of Rs. 6 to 7 lakhs was incurred on the marriage of the assessee which was contributed by Shri am Prakash Lakhotia, the maternal uncle of the assessee who had adopted him. The AO noted that Shri am Prakash Lakhotia had not shown any expenditure incurred by him on this occasion. Since the marriage was solemnized in Hotel Abhay Days and video recording was seized, h .....

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..... l/evidence to show that a sum of Rs. 6 to 7 lakhs was incurred as expenditure on the marriage of the assessee. When her statement is taken into consideration it has to be considered in totality. It emerges that apart from asserting the incurring of such expenditure, she further stated that the expenditure was incurred by Shri Om Prakash Lakhotia, the maternal uncle of the assessee who had adopted .....

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