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2009 (4) TMI 470 - AT - Income TaxSearch and Seizure – cash - assessee filed block return under Form No. 2B disclosing undisclosed income - AO has passed the assessment order - it is submitted by the assessee that his mother and father are residing separately in Churu. Therefore, the expenditure on their maintenance is not to be added in his income - three daughters having been majors and having their own sources of income, the assessee is not spending anything for their maintenance - maintenance which is met by the assessee is only on himself and his wife - Departmental authorities are not able to bring out any contrary material on record – Department directed to delete the addition by allowing the issues raised by the assessee
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