TMI Blog1992 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Allahabad High Court, the Income-tax Appellate Tribunal has stated the case and referred the following two questions to this court : " 1. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in sustaining an addition of Rs. 5,000 to the total-income of the assessee for the alleged unaccounted expenditure incurred by the assessee during holiday in K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany had filed a letter indicating that all the expenses of the assessee and his family during their stay in Kashmir were incurred by the assessee himself. The Income-tax Officer found from the assessment records of the assessee and his wife that they had withdrawn only Rs. 1,500 and Rs. 600, respectively, during the month and, therefore, the assessee must have met the holiday expenses from out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of the assessee and his family members. From the figures stated in paragraph 7 of the Appellate Assistant Commissioner's order, it is seen that the monthly drawings of the assessee and his family members amounted in all to Rs. 2,750. Even if we accept the assessee's explanation that this was utilised for the Kashmir trip, and also take into account the amount of Rs. 1,863 sustained by us unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this head to Rs. 5,000." Thereafter, when the Income-tax Tribunal did not allow the application under section 256(1), the Allahabad High Court directed the reference of the aforesaid two questions to this court. It has been contended by learned counsel for the assessee that it was for the Income-tax Department to show that the assessee had incurred any expenditure in excess of Rs. 2,750 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... always a question of fact and the Tribunal had been lenient in the present case and has upheld the addition of only Rs. 5,000 instead of Rs. 10,000 which was added by the Income-tax Officer. The conclusion of the Tribunal is based on the facts on the record and an addition has been made with the explanation of the assessee not having been accepted, it is obvious that the provisions of section 69C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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