1975 (7) TMI 87

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..... assessee is a lady doctor. For the asst. yr. 1972-73, for the previous year ending 31st March, 1972, she filed a return of income admitting a total income of Rs. 30,630. Under s. 143(3) of the Act, the ITO determined the assessee's total income at Rs. 33,630. In computing the said income he made an addition of Rs. 3,599, which, according to him, represented the unexplained portion of the investme .....

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..... ed Departmental representative, relied on the ITO's order and contended that there was no justification for the AAC to accept the case of the assessee that she had some saving out of her past income when such case on hand was not admitted by her wealth tax return and that this plea was merely an after-thought. He, therefore, argued that the addition made by the ITO should be restored. 4. Mr. V. D .....

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..... g progressively higher income. The addition of Rs. 3,599 was made by the lady and also her probable household expenses. There is no dispute that the assessee is a spinster and that she lives in her own house and also has agricultural income. Having regard to these facts, the estimate of her household expenses at Rs. 3,600 made by the ITO appears to be rather on the high side. According to the lear .....

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