TMI Blog1986 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a sum of Rs. 10,000 to the income of the petitioner on account of the expenses incurred for the purchase of a return ticket from Delhi, Hongkont and Tokyo." 2. By status the assessee in an individual and his accounting period was the year ending 31st March, 1976. It was noted by the ld. ITO that the assessee proceeded on a foreign tour on 10th March, 1976 to visit Hongkong, Manila,Frankfurt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th his farther and living expenses were met largely by the father. The ld. ITO further observed that there was on evidence about the income of the assessee's father. Thus an addition of Rs. 10,000 was made with the following observations: "It is seen that in view of the meagre earning of Shri Manohar Lal Shah and including contribution made by the sons of the assessee, it was not possible for h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Krishna Bhargava, the ld. Advocate repeated the submissions earlier made before the lower authorities and also invited our attention to the copies of ration card of the relevant period showing that the assessee was living in joint mess with his father. Mention was also made of affidavit duly sworn in by Govindram, a fair price shop owner stating that the assessee's family used to collect ration f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. representative anxiety to know as to how the assessee obtained affidavit of the depot holder and copies of ration cards etc. He had not much of point to make about the affidavit of the depot holder as well as the statements of the assessee and his father. 6. Submissions have been heard and considered. After perusing the copies of the ration card and so also the affidavit of Shri Govindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gave Rs. 10,000 to the assessee for purchasing air ticket. It is too much to expect that a transaction of this type should be exhibited through the some sort of document. The submission of the assessee appears to be correct that his father must have given the sum to enable him to purchase the ticket. The ld. ITO was thus not justified to disbelieve it in that manner. The learned AAC at least shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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