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2013 (4) TMI 545 - ITAT MUMBAIAddition (i.e. 30% of Rs. 1,50,000) on account of alleged low household expenses - Held that:- As decided in assessee's own case for AYs. 2007-08 & 2008-09 both the authorities below have not at all brought on record the size of the family, their monthly expenditure, what is the meaning of the status etc.. At least some facts are required to be brought on record when a particular finding is to be given. CIT(A) deleted 70% of the addition but without giving any convincing reasons sustained 30% addition. Thus judicial propriety demands that there should be some justification even to sustain 30% addition - orders to delete addition sustained by the CIT(A) in both the years - against revenue.
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