9911796707
TMI Blog2004 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals - appeals are dismissed in limine. - - - - - Dated:- 3-9-2004 - Judge(s) : N. K. SUD., S. S. GREWAL. JUDGMENT The judgment of the court was delivered by N.K. Sud J.- These two appeals have been filed by the assessee under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the orders of the Income-tax Appellate Tribunal, Bench "D", New Delhi (for short "the Tribunal"), dated September 23, 2003, and August 12, 2003, relating to the assessment years 1994-95 and 1995-96, respectively. The assessee is aggrieved by the findings of the Tribunal that the household expenses of the assessee to the extent of Rs. 96,400 and Rs. 84,000 for the assessment years 1994-95 and 1995-96, respectively, had remained unexp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re being any concrete evidence on record. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed an appeal before the Tribunal. The Tribunal has upheld the estimate of the Assessing Officer determining the household expenses at Rs. 1,20,000 as reasonable in view of the size of the assessee's family and his status. However, keeping in view the amount of Rs. 33,600 withdrawn by the wife of the assessee, it restored the addition to the extent of Rs. 86,400 (1,20,000-33,600). The figure of Rs. 96,400 appears to be a typographical error as it actually works out to Rs. 86,400. In the assessment year 1995-96, the facts are almost identical except that the assessee had taken the stand before the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estimate for the estimate of the Tribunal, unless it is shown that the estimate of the Tribunal is arbitrary, unreasonable or irrational. In the present appeals, no such case is made out especially in view of the fact that the assessee is not prepared to furnish any break-up of his household expenses. The reference to the cases of his relatives cannot be considered by us as no details have been furnished about the size of their families, their household expenses and other particulars in respect thereof. Even the amounts of the household expenses in such cases have not been mentioned. In view of the above, we are satisfied that no substantial question of law arises out of the orders of the Tribunal. There is a delay of 35 days in refilin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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