TMI Blog2014 (11) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... as been made has been found from the house in which not only the Assessee, but the family of the Assessee was putting up. The renovation was to be carried out by the person to whom the house belonged. No cogent material or evidence has been brought on record even on the basis of the materials seized that the expenses for renovation have been incurred by the Assessee - onus lies on the Revenue by making the addition to prove that the Assessee had made the investment - if any addition has to be made for the renovation of the house, same should be made in the hands of the mother of the Assessee as well as the son of the Assessee to whom the house belongs. We, therefore, delete the addition - Decided in favour of assessee. - IT(SS) NO. 532/IND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case and in law, the Ld. CIT(A) has erred in : 1. Reducing the addition of ₹ 19,81,903/- from ₹ 20,98,519/- made by the AO on account of undisclosed investment in renovation of housing building. 2. Ground nos. 3 to 6 in Assessee s appeal as well as the only ground in Revenue s appeal relate to the common issue relating to addition made in the hands of the Assessee in respect of renovation expenditure amounting to ₹ 20,98,519/- as per LPS 1/6 relating to renovation of the house carried out at A-70, Shakti Nagar, Bhopal. As per the AO loose paper LPS 1/6 indicated renovation of the house and incurring of expenditure amounting to ₹ 21,39,338/-. The AO, therefore, asked for explanation of the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply pursuing college education. Therefore, the AO after reducing the sum of ₹ 40,819/- from ₹ 21,39,338/- added sum of ₹ 20,98,519/- as unexplained expenditure from unaccounted sources in the hands of the Assessee. The Assessee went in appeal. Before the CIT(A) the Assessee reiterated the submission made before the AO and stated that the house A-7-, Shakti Nagar was inherited by Shri Gaurav Sharma on the death of his grandmother, Smt. Ramdulari Sharma on 31.7.2000. Shri Gaurav Sharma is an independent Assessee having independent source of income. Therefore, the addition cannot be made in his hands. CIT(A) after excluding the sum of ₹ 1,16,616/- being investment in ornaments by Smt. Ramdulari Sharma and Smt. Shashi Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been incurred by Smt. Ramdulari Sharma till 31.7.2000 : Smt. Ramdulari Sharma - ₹ 1,70,798/- Shri Gaurav Sharma - ₹ 3,95,921/- 4. Our attention was also drawn to sum of ₹ 55,000/- which related to duplicate payment. We are not going through this issue, as in our opinion, once the house does not belong to the Assessee, there is no evidence found during the course of the search that the Assessee has invested in the renovation of the house, u/s 69 the onus is on the Revenue to prove that the Assessee has made the investment which are not recorded in the books of accounts, if any, maintained by the Assessee. The house where the renovation has been carried out does not belong to the Assessee. The papers and docume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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