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2016 (12) TMI 416 - ALLAHABAD HIGH COURTUnexplained expenses in the marriage of daughter - Held that:- The Tribunal has given no reasons whatsoever for reducing it by half whereas the Commissioner (Appeals) has given good reasons for deleting the addition. The Tribunal also does not record any error or reasoning in the order passed by the Commissioner (Appeals). The order of the Tribunal is wholly without any reason. In view of the above, the order of the Tribunal is set aside and the order of the Commissioner is confirmed wherein held there is absolutely no basis for the estimates. No bills or vouchers have been collected from the person's concerned to show that appellant showed less expenses under any head. The bills and vouchers enclosed with the report are one, which have been produced by the appellant to support his claim. No valid addition can be made on the basis of presumption, surmises or conjecture. The addition has not been validly made and hence deleted - Decided in favour of assessee
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