TMI Blog1980 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... wn at Rs. 1,000 p.m. The said flat consisted of two bed-rooms with attached toilets, one drawing cum dining hall, kitchen, and study room. The assessee is an individual. He was not living in Bombay but was living in Ajmer attending his business. The ALV of the property was only Rs. 1,000 p.m. The ITO did not accept the contention of the assessee. He estimated the value at Rs. 2,000 p.m. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the person concerned, a copy of which is in the paper book. Similarly, it was contended the Jolly Maker 1, Bombay certified that the rateable value of the flat in question for the period ending on 31st March, 1979 was Rs. 6,830. According to the ld. Counsel on the face of such material it was not correct on the part of the Department to estimate the ALV at Rs. 2,000. In our opinion, from the ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not correct. In the immediately preceding assessment year the assessee disclosed Rs. 2,147. The same was accepted by the Deptt. He was unmarried and he was living at Ajmer. The household expenses of the family were Rs. 18,866. Looking to the aforesaid fact and the past history the household expenses shown by the assessee were quite reasonable. Accordingly the addition is deleted. 5. In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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