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2019 (5) TMI 748 - AT - Income TaxAddition of cash balance - search u/s 132 - claim of assessee in respect of the opening balance of ₹ 53,000/- - saving some amount as assessee is a government employee and has been drawing his salary - HELD THAT:- As perused the materials available on record and gone through the orders of the authorities below. After considering totality of the facts, there is likelihood of saving some amount, therefore, looking to the smallness of the amount, we direct the A.O. to delete this addition. Addition towards unexplained household expense - assessee has been residing with his brother and the expenses were made jointly - HELD THAT:- The contention of the assessee is that he has been residing with his brother and the expenditure was incurred for household expenses jointly. This fact is not verified by the authorities below. Further, the addition has been made on adhoc estimate basis. Considering all we restrict the addition to the extent of 50%. Ground of the assessee is partly allowed.
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