2019 (11) TMI 2

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y set aside and the matter is restored to the file of the Assessing Officer to decide the issue afresh. The Assessing Officer will consider the evidence so furnished by the assessee - Appeal of the assessee is allowed for statistical purposes. - ITA No. 1488/CHD/2018 Assessment Year : 2015-16 - - - Dated:- 30-9-2019 - Shri N.K. Saini, Vice President And Shrisanjay Garg, Judicial Member .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hands of the assessee, in spite of the fact that the father of the assessee Shri Umesh Goel has owned having met the expenses. 3. That the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the estimation of household expenses at ₹ 6,07,220/- P.A. and further erred in confirming the addition of ₹ 1,77,600/- towards the share of the assessee. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce furnished by the assessee be admitted and the matter be restored to the file of the Assessing Officer to decide the issue afresh in the light of the additional evidence furnished. 4. The DR, though has relied on the findings of the lower authorities, however, could not rebut the contention of the Ld. Counsel for the assessee that the order of the Settlement Commission was subsequent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X