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2020 (8) TMI 851 - ITAT LUCKNOWAssessment u/s 153A - whether in the case of unabated assessments? - additions made by the AO in the absence of any incriminating material or seized documents are valid or not? - HELD THAT:- Unabated assessment and completed assessment cannot be disturbed dehors the incriminating material while making the assessment u/s 153 A of the Act. Respectfully following the ratio laid down MEETA GUTGUTIA PROP. M/S. FERNS ‘N’ PETALS [2017 (5) TMI 1224 - DELHI HIGH COURT] and KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] we hereby hold that the assessments completed for the unabated years cannot be held to be valid in the absence of any seized material. Hence, the additions made for the assessment years 2009 - 10 to 2013-14 are liable to be deleted. Addition on account of salary of drivers, expenditure on festivals, petrol- diesel expenses etc. - AO has made this addition on estimate basis without bringing any cogent material on record - HELD THAT:- We are of the firm opinion that the addition on account of low withdrawals cannot be made in the hands of the assessee as the revenue has not brought anything on record regarding incurring of such expenses. We note that no evidence was brought on record by the Revenue which may prove that the assessee has incurred expenses on the household drawing much more than what has been shown by her family members. The household drawing has merely been estimated by the AO without pointing out any specific expenditure being incurred by the assessee. We have gone through the provisions of section 69C of the Income Tax Act and we note that there must be evidence on record which may prove that the assessee had incurred expenses much more than what has been shown by the family members. It is for the revenue to prove that the expenses have indeed been incurred and then the onus shifts to the assessee to prove that the assessee has enough sources to incur such expenses or to prove that such expenses have not been incurred. Our aforesaid view is duly supported by the decision of the Hon' ble Supreme Court in the case of CIT Vs. Daulat Ram Rawatmall [1972 (9) TMI 9 - SUPREME COURT]. Hence, we hereby delete the addition made on account of household withdrawals.
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