2016 (4) TMI 1386

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..... K. BANSAL, A.M. All these appeals are filed by the same assessee for different assessment years and since the issues involved are common therefore, as agreed by both the parties, all the appeals have been decided by this common order on the basis of facts involved in assessment year 2004-05. 2. In all the assessment years, there are only two issues. One issue relates to the addition being made o .....

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..... er 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. During the impugned assessment year, the assessee has paid electricity bills to the extent of Rs. 1,42,417/-. The Assessing Officer on the basis of the Inspector's report that the assessee is living .....

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..... see @Rs. 25,000/-. The assessee made the drawings at Rs. 85,000/-. No detail whatsoever was brought on record that the assessee has incurred the expenditure more than Rs. 85,000/-. The addition has been made by the Assessing Officer u/s 69C of the Act. The provisions of section 69 lays down a rule of law. The section mandates that where in any financial year the assessee has incurred any expenditu .....

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..... 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 Rs. 3 lac made on account of low drawings. Thus, ground No. 1 stands allowed. 5. The other i .....

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..... 0,000/- in each year stand deleted and addition made in assessment year 2005-06 and 2006-07 in respect of payment of electricity bill amounting to Rs. 1,50,000/- and Rs. 1,60,000/- respectively stand confirmed in view of our finding given in the preceding paragraph in assessment year 2004-05. 7. In the result, all the appeals of the assessee stand partly allowed.
Case laws, Decisions, Judgeme .....

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