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2016 (9) TMI 550 - AT - Income TaxAddition household expenses and deposit in PPF account - Held that:- In the present case, the contention of the assessee that his wife alongwith his son was residing with his father-in-law who was a retired railway official and spending the money for household expenses has not been rebutted. The assessee also explained that his son was pursuing B.com from Government College, Kalka and nominal course fee was amounting to ₹ 3,000 p.a. The assessee had shown the household expenses in his wife and son at ₹ 48,000/- which appears to be reasonable because the other expenses relating to kitchen and miscellaneous expenses were met out by her father who was a retired railway officer. The assessee was living alone at his work place in Sonepat and was getting the breakfast and lunch from the canteen of the company where he was working. Therefore, the expenses amounting to ₹ 60,000/- for his household needs appear to be reasonable. The assessee also explained before the ld. CIT(A) that a rent of ₹ 1,44,000/- was paid and an amount of ₹ 70,000/- was deposited in his PPF account. Another sum of ₹ 8,712/- was paid to M/s Navin Chand Navin Kumar. In this manner, total household expenses were shown at ₹ 3,30,712/-. The assessee also explained the total funds amounting to ₹ 3,77,000/- were available with him, therefore, the addition made by the AO and sustained by the ld. CIT(A) on account of household expenses and deposit in PPF account was not justified
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