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2016 (3) TMI 446 - ITAT LUCKNOW

2016 (3) TMI 446 - ITAT LUCKNOW - TMI - Addition on photography and Band Baza - Held that:- In this regard, as submitted that in the marriage of son, all the expenses on fooding and other marriage functions are incurred by the bride side and therefore, no addition can be made in the hands of the assessee because the marriage was of the son of the assessee and not of his daughter find force in this submission of the assessee. In the assessment order, the Assessing Officer has mentioned that evide .....

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unch, dinner etc., there is no other mention of any evidence which could show that the expenses were incurred by the assessee and under these facts, in my considered opinion, the addition made by the Assessing Officer without bringing any cogent adverse material on record, is not sustainable.

Addition on jewellery found - search and seizure - Held that:- It is noted by the Assessing Officer in Para 5 of the assessment order that the jewellery found from the room of Smt. Radhika Dalmi .....

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d in the bedroom of Shri Ashish Dalmia and his wife Smt. Radhika Dalmia but no addition was made in the hands of Smt. Radhika Dalmia. He submitted a copy of the assessment order in the case of Smt. Radhika Dalmia in support of this contention. In my considered opinion, total jewellery and silver utensils of ₹ 7,91,280/- found from the bedroom of Shri Ashish Dalmia and Smt. Radhika Dalmia cannot be considered to be excessive or unreasonable and this much jewellery and silver jewellery are g .....

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ed assessees. All these appeals were heard together and are being disposed of by this common order for the sake of convenience. 2. First I take up the appeal in the case of Anand Kumar Dalmia HUF for assessment year 2006-07 in I.T.A. No.748/Lkw/2015. In this appeal, the assessee has raised the following grounds: 1. Because ₹ 120000.00 on account of fooding expenses & ₹ 50000.00 on account of rent of banquet hall have quite wrongly and illegally been added in the income of the App .....

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tion. 4. The Appellant is residing in Kanpur & the appellant had no need of any banquet hall. The father of daughter in law were residing outside Kanpur i.e. in Nagpur and they had taken banquet hall for their own. 5. The appellant is from groom side and the requirements and obligations of reception and arrangement of fooding expenses in the marriage & banquet hall for their own ends on the part of bridal side only. 6. Because the addition on account of expenditure on occasion of fooding .....

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arious grounds raised by the assessee, there are only two grievances of the assessee i.e. regarding confirming of the addition of ₹ 1.20 lac on account of fooding expenses and ₹ 50,000/- on account of rent of banquet hall. As per the facts noted in the assessment order, a search & seizure operation u/s 132 of the Act was conducted in Pan Bahar and Wah Gutka group of cases at Delhi and Kanpur on 28/01/2011 and simultaneously, search was also conducted in the residential premises o .....

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rom 01/07/2005 to 03/07/2005 including several types of items to be served on occasion of the function. The Assessing Officer asked the assessee to furnish the details of total expenses incurred during the function along with the source of investment. In this regard, the statement on oath of Shri Anand Kumar Dalmia, Karta of Shri Anand Kumar Dalmia HUF was recorded by Assessing Officer on 13/03/2013 and in the same, the assessee stated that he has not incurred any expenditure in this regard. The .....

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45,140/-, total income was computed by the Assessing Officer at ₹ 8,15,140/-. 5.1 The assessee carried the matter in appeal before CIT(A). As per the order of CIT(A), it is seen that the issue regarding addition of ₹ 3,00,000/- on account of house hold withdrawals was not pressed before him and therefore, the same was dismissed. It is also noted by CIT(A) on page No. 4 of his order that on page No. 4 of the assessee s submission as per statements of facts, the assessee agreed that h .....

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fore me, these two additions are disputed. In this regard, it was submitted before me that in the marriage of son, all the expenses on fooding and other marriage functions are incurred by the bride side and therefore, no addition can be made in the hands of the assessee because the marriage was of the son of the assessee and not of his daughter. I find force in this submission of the assessee. In the assessment order, the Assessing Officer has mentioned that evidence was found in course of searc .....

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ther mention of any evidence which could show that the expenses were incurred by the assessee and under these facts, in my considered opinion, the addition made by the Assessing Officer without bringing any cogent adverse material on record, is not sustainable. Hence, the same is deleted. 6. In the result, the appeal of the assessee stands allowed. 7. Now I take up the second appeal in the case of Shri Anand Kumar Dalmia HUF for assessment year 2011-12 in I.T.A. No.747/Lkw/2015. In this appeal a .....

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ous expenses have been mentioned from 16/08/2010 to 17/11/2010 and page No. 30 is the bill of hotel where package of ₹ 3.50 lac is mentioned containing various delicious goods, soup, mocktails, ice cream etc. and on the basis of these evidences, he made addition of ₹ 3.25 lac by alleging that this much expenditure was incurred on the occasion of son s marriage on account of fooding and ₹ 50,000/- was added on account of alleged payment of rent of banquet hall. In find that in t .....

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ithout bringing any cogent adverse material on record is not sustainable. I delete the same. 8. In the result, the appeal of the assessee stands allowed. . 9. Now I take up the appeal in the case of Ashish Kumar Dalmia in I.T.A. No.749/Lkw/2015. In this appeal, the assessee has raised the following grounds: 1. This is a search & seizure case where all documents and physical inspection of the appellant residence was carried out. 2. The Appellate Authority wrongly confirmed the addition to the .....

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of investment in jewellery by the Assessing Officer beyond the value of jewellery ₹ 7,91,280/= found in search operation is contrary to Law. 5. Because the order is bad in Law and on facts merely based on estimation. 10. Shri Anand Kumar Dalmia, father of Shri Ashish Dalmia appeared and made submissions. He was heard. 11. Learned D. R. of the Revenue supported the orders of the authorities below. 12. I have considered the rival submissions and gone through the orders of the authorities bel .....

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of 4 Kg. valued at ₹ 1,26,000/-. It was submitted by Shri Anand Kumar Dalmia, father of the assessee, that although all these items were found in the bedroom of Shri Ashish Dalmia and his wife Smt. Radhika Dalmia but no addition was made in the hands of Smt. Radhika Dalmia. He submitted a copy of the assessment order in the case of Smt. Radhika Dalmia in support of this contention. In my considered opinion, total jewellery and silver utensils of ₹ 7,91,280/- found from the bedroom of .....

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/2015. In this appeal, the assessee has raised the following grounds: 1. The Appellate Authority partly allowed and wrongly confirmed the addition to the tune of ₹ 100000.00 giving relief of ₹ 100000.00 on account of Investment in the jewellery. 2. The Jewellery found during search & seizure valuing ₹ 786772.80 in the room of Abhishek & Niva Dalmia has been fully explained in the hand of Appeallanl's wife Mrs. Niva Dalmia which is accepted and considered by the asse .....

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