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TMI Blog2013 (10) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Shri U. C. Jain Shri Rajendra Jain For the Respondent : Shri N. A. Joshi- D. R. ORDER Per N. K. Saini, A. M. This is an appeal by the assessee against the order dated 31/12/2012 of ld. CIT (A), Jodhpur. The following grounds have been raised in this appeal: 1) That on the facts and in the circumstances of the case the ld. CIT (A) erred in upholding the validity of the assessment order passed u/s 144 on the basis of alleged non compliance of notice u/s 142(1) which itself was bad in law and bad in facts. 2) That on the facts and in the circumstances of the case the ld. CIT (A) erred in: - a] Sustaining an addition of Rs. 3,57,690/- on account of unexplained investment in purchase of agricultural land in light ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called for. But, the assessee did not file the return of income, however, vide reply dated 07/12/2010, the assessee stated that she had only share of 1/3rd in the above land and only invested Rs. 6,50,000/-, the source of which was saving out of agricultural income, FDR and dairy business. The Assessing Officer estimated the sale consideration of the land at Rs. 21,46,140/- by adding Rs. 85,000/- on account of stamp duty, Rs. 1,60,000/- being the amount charged by the Sub-Registrar and Rs. 1,000/- as fees of typist. The Assessing Officer worked out investment by the assessee at Rs. 7,15,380/- being 1/3rd share of the above said amount of Rs. 21,46,140/- and made the addition. 4. The assessee carried the matter to the learned CIT(A) and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit of the assessee's husband, land holding certificate issued from local authorities etc. and requested to accept under Rule 46A of the I.T. Rules, 1962 (hereinafter referred to as "Rules", for short). 5. Learned CIT(A) forwarded those documents filed under Rule 46A of the Rules to the Assessing Officer, who stated that during the assessment proceedings, sufficient opportunity was provided, but no such details were produced as such addition so made was justifiable. The said report of the Assessing Officer was sent to the assessee for her comment. In response, the assessee stated that the Assessing Officer had not given any adverse comment on the details furnished by her under Rule 46A of the Rules. 6. Learned CIT(A) after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the addition made by the Assessing Officer on estimate basis, particularly when nothing contrary to the source of investment explained by the assessee was brought on record. We, therefore, delete the addition sustained by the learned CIT(A). 10. The next issue relates to the sustenance of addition of Rs. 24,000/- in respect of household expenses. 11. The Assessing Officer made the addition by stating that the household expenses of the assessee are estimated at Rs. 24,000/- and it is considered to be out of undisclosed income. Learned CIT(A) sustained the addition made by the Assessing Officer. 12. After considering the submissions of both the parties, we are of the view that when the source of income from agricultural activities o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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