TMI Blog2016 (4) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... g brought on record or placed before us by learned D.R. which may prove that the assessee has incurred the expenditure much more than the sum of ₹ 85,000/- which has been withdrawn by the assessee as drawings except the payment of electricity. AO just estimated the expenditure. Once the Revenue discharges its onus only then the onus gets shifted on the assessee to give explanation proving the nature and source of the expenditure to the satisfaction of the Assessing Officer. Since the Revenue did not discharge its onus we therefore, set aside the order of CIT(A) and delete the addition of ₹ 3 lac made on account of low drawings. Thus, ground No. 1 stands allowed. Addition made on account of payment of electricity bill exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and whatever view the Tribunal may take in that year, the same view should be taken in assessment year 2005-06 and 2006-07. 3. The brief facts of the case in assessment year 2004-05 are that the Assessing Officer noted that the assessee has declared a total income of ₹ 13,62,220/-. The said income consists of salary income of ₹ 8,40,000/-, income from other sources at ₹ 5,43,363/- including interest on loan at ₹ 5,32,213/- against which the assessee claimed expenses amounting to ₹ 16,986/-. The Assessing Officer asked the assessee to furnish the details of house hold expenses with regard to expenses incurred on telephone, mobile phone, payment of electricity bill for house No. A-9, Sarvodaya Nagar, Kanpur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure or part thereof or the explanation, if any, offered by him is not in the opinion of the Assessing Officer, satisfactory, the amount covered by such expenditure or part thereof, as the case may be, may be deemed to be the income of the assessee. From these provisions, it is apparent that the onus is on the Revenue to prove that the assessee has actually incurred the expenditure. There is no evidence or cogent material being brought on record or placed before us by learned D.R. which may prove that the assessee has incurred the expenditure much more than the sum of ₹ 85,000/- which has been withdrawn by the assessee as drawings except the payment of electricity. The Assessing Officer just estimated the expenditure. Once the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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