9911796707
TMI Blog2004 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant is that the finding is perverse inasmuch as the Tribunal has confirmed the finding recorded by the Commissioner of Income-tax (Appeals) without any material on record. At the request of learned counsel for the parties, we have taken up the matter for final disposal. The Assessing Officer, for the assessment year 1990-91, made the assessment order, a copy of which is produced on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, made the assessment order disbelieving the figures and has added on estimation a sum of Rs. 7,00,000. The assessee pointed out that as per the bill of the caterer, 600 persons have taken snacks at the reception at Modi Nagar. When the caterer's bill itself had been produced to show that 600 guests were served, it was highly improper to say that more than 5,000 people had participated in the fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The Assessing Officer again observed as under: "Expenses are also incurred on the guests who must have come from all over the country and stayed during the marriage function." Rs. 2,50,000 as sundry expenses have been shown without any evidence whatsoever in this regard. When the assessee produced before the Assessing Officer, the details of the amount spent, then in that case, without any ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer without any further enquiry on his whims and fancies, disbelieved the assessee. We find that the Assessing Officer has assumed that at least 5,000 persons must have attended the function. We find at several places the Assessing Officer has used the expression- "must have been" or "must be"- this clearly displays that the assessment was based on nothing but surmise and conjecture. There is lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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