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2012 (8) TMI 9 - AT - Income TaxAddition u/s 69 C - low household expenses - Held 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 - for applicability of section 69C 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 - against revenue. Addition on account of property income - the assessee owned two properties out of which one was used for residential purpose and the other remained vacant - ALV of the property other than that occupied by the assessee was determined u/s 23(1)(a) r.w.s. 23(4)(B) - Held that:- Assessee was owner of only one property which was vacant during the year under appeal as the same was not let out during the year and other property belongs to her husband as born out by the written submissions filed by the assessee with municipal tax receipts in the name of her husband and the computation of income filed along with return of income by her husband to show that the other property was self acquired property of her husband - the A.O. has not brought any material on record to show that the property owned by assessee was ever let out - against revenue.
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