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2016 (4) TMI 1386 - AT - Income TaxAddition on account of low house hold withdrawal - HELD THAT:- The section mandates that where in any financial year the assessee has incurred any expenditure and offers no explanation about the source of such expenditure or part thereof or the explanation, if any, offered by him is not in the opinion of the Assessing Officer, satisfactory, the amount covered by such expenditure or part thereof, as the case may be, may be deemed to be the income of the assessee. From these provisions, it is apparent that the onus is on the Revenue to prove that the assessee has actually incurred the expenditure. There is no evidence or cogent material being brought on record or placed before us by learned D.R. which may prove that the assessee has incurred the expenditure much more than the sum of ₹ 85,000/- which has been withdrawn by the assessee as drawings except the payment of electricity. AO just estimated the expenditure. Once the Revenue discharges its onus only then the onus gets shifted on the assessee to give explanation proving the nature and source of the expenditure to the satisfaction of the Assessing Officer. Since the Revenue did not discharge its onus we therefore, set aside the order of CIT(A) and delete the addition of ₹ 3 lac made on account of low drawings. Thus, ground No. 1 stands allowed. Addition made on account of payment of electricity bill except the change in the figures - HELD THAT:- Assessee even though vehemently argued before us but could not prove or submit any cogent material or evidence which may prove the nature and source of these expenses incurred by the assessee. Revenue has discharged its onus by bringing the evidence on record but the assessee could not prove the nature and source therefore, we sustain the order of CIT(A) confirming the order of the Assessing Officer in respect of the addition being made for the payment of electricity bill - Decided against assessee.
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