9911796707
TMI Blog2009 (4) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is only on himself and his wife - Departmental authorities are not able to bring out any contrary material on record – Department directed to delete the addition by allowing the issues raised by the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of search. Therefore, such additions are liable to be deleted but the learned CIT(A) having deleted the major part of such additions has erred in sustaining the additions as detailed in the impugned order. At one time the learned CIT(A) is saying that the additions made by the AO are not justified and at the same time, he sustained part of such additions. He submitted that the additions in the impugned order are not sustainable for legal scrutiny and require to be set aside. Thus he sought for allowing the appeal of the assessee. 8. On the other hand learned Departmental Representative supported the order passed by the learned CIT(A) contending inter alia that learned CIT(A) after appreciation of the record made available i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of search. The AO and the learned CIT(A) have not made out any material nor they have been able to show the contentions of assessee's daughters regarding their filing of returns long before the date of search are false and no material was made available contrary to the statements given by them. Therefore, on the facts and in the circumstances of the case, we are of the confirmed view that the contention of the assessee that it is the income of his major daughters, hence it cannot be added in the hands of the assessee more so when they are separately assessed to income-tax even earlier to the date of search. Accordingly we find that sustenance of addition of Rs. 13,960 is unjustified and is hereby deleted by allowing the issue raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities are not able to bring out any material to controvert these factual aspects, relied on by the assessee hence sustenance of addition of Rs. 44,000 is not justified. Accordingly we are of the considered view that the issue raised by the assessee in this ground is found meritorious and is hereby allowed by directing the Departmental authorities to delete the addition of Rs. 44,000. 15. Now the other three issues raised by the assessee relate to sustenance of addition of Rs. 2 lakhs on account of low household withdrawals. 16. During the course of assessment proceedings it is submitted by the assessee that his mother and father are residing separately in Churu. Therefore, the expenditure on their maintenance is not to be added in his i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
