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2015 (6) TMI 495 - AT - Income TaxAddition made by the AO on account of expenses relating to marriage of the daughter of the assessee - CIT(A)sustained addition of ₹ 1 lac on estimate basis - Held that:- In the present case, it is noticed that the assessee was having five daughters and had given good education to all of them. He claimed to have spent an amount of ₹ 50 to 75,000/- and jewellery between 8 to 10 tolas on the marriage of her eldest daughter in 1989 which is not doubted by the department, for the 2nd daughter, he claimed to have spent about ₹ 1,00,000/- and given jewellery of 8 to 10 tolas in the year 2000, the said spent amount was also not doubted. For the third daughter the assessee claimed that expenses of ₹ 50 to 75,000/- were incurred on account of marriage in 2004. Those were also not doubted and accepted while framing the assessment u/s 143(3) of the Act. The 4th daughter was married in November, 2005 but some dispute arose with the in-laws and the assessee filed a complaint to the Women Cell of Police, on the basis of the said complaint, the AO presumed that the assessee might have incurred an expenses of ₹ 50,62,370/-. However nothing was brought on record to substantiate that the said expenditure was in fact incurred by the assessee. The assessee later on clarified to the AO that actual expenses for cloth accessories and Barat Kharcha were at ₹ 50,000/- and ₹ 80,000/- respectively and jewellery worth ₹ 1,40,000/- purchased in earlier years was given. The said explanation appears to be plausible considering the expenses incurred by the assessee on the occasion of the marriages of his other daughters in the earlier years. Therefore, we are of the view that the AO was not justified in making the addition of ₹ 39 lacs and the Ld. CIT(A) also sustained the addition of ₹ 1,00,000/- on estimate basis without bringing any material on record. In our opinion when the ld. C.I.T.(A) had accepted that the assessee had some past saving and jewellery & utensils, personal effects etc., the addition of ₹ 1 lac on estimate basis was not justified. Thus we deem it appropriate to delete the addition sustained by the Ld. CIT(A). - Decided in favour of assessee.
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