TMI Blog1996 (5) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ed April 30, 1993, passed by the Tribunal in Income-tax Appeal No. 1333/(JP) of 1989 : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in deleting the addition of Rs. 35,000 made on account of low-household expenses made on the basis of his statement recorded under section 132(4) ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in deleting the addition of Rs. 15,000 made on account of understatement of marriage expenses as per his admission in statement under section 132(4) and which were confirmed by the learned Commissioner of Income-tax (Appeals) ?" The brief facts of the case are that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agricultural income shown by the assessee. He also deleted the addition of Rs. 20,010 which was the amount of sale of plot of land by the major sons of the assessee, but, however, confirmed the addition of Rs. 15,000 which is the amount of estimated expenses on the marriage of the son of the assessee and Rs. 35,000 which is the amount of the difference of the household expenses. The assessee, aggrieved by the order passed by the Commissioner of Income-tax (Appeals), Jodhpur, maintaining the addition of the amounts of Rs. 15,000 and Rs. 35,000 aforesaid, preferred an appeal before the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur. The Revenue also preferred an appeal challenging the deletion made by the Commissioner of Income-tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... household expenses and had said that his monthly household expenses "are" about Rs. 5,000. From this, we agree with Shri Jain, it could not be concluded that his monthly household expenses in the financial year 1984-85 were Rs. 5,000 per month and neither less nor more. Taking into account the fact that he has agricultural lands and farms in his own name and in the names of all members of his family, meeting of household expenses from farm products cannot be ruled out. In fact he has stated in the same statement that he met his expenses from agricultural income. Moreover, if withdrawals of Prem Singh are considered, the total expenses work out to Rs. 41,000. Similarly, the marriage expenses incurred in 1984 were stated on an estimated basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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