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of <h1>Successful Challenge to Alleged Household Expenses Addition Under Section 132</h1> <h3>Jeevan Anant Surve Versus DCIT CC-39, Mumbai</h3> Jeevan Anant Surve Versus DCIT CC-39, Mumbai - TMI Issues involved: Challenge to impugned orders of Ld. CIT (A) u/s.132 of Act for alleged household expenses addition.Controversy in Assessment Years 2007-08 and 2008-09:The appeals were filed challenging the addition of Rs. 1,50,000/- made by the A.O. for alleged household expenses, sustained at 30% by Ld. C.I.T.(A).Facts and Observations:- Search and seizure action u/s.132 of Act on 05.03.2009 in the cases of Jai Corp Group.- A.O. observed the group's substantial land purchase through the assessee.- Assessee's return declared total income of Rs. 1,50,426/- with no undisclosed income.- A.O. made an addition of Rs. 1,50,000/- to total income based on family status.- Ld. CIT (A) sustained 30% addition ad-hoc and deleted 70% addition.Judicial Analysis and Decision:- Ld. Counsel withdrew ground no.1 in both appeals.- Lack of evidence on family size, monthly expenditure, and status led to deletion of 30% addition.- Judicial propriety required justification for any addition, leading to deletion of Ld. CIT (A)'s sustained addition.- Ground no.2 allowed, and Ground no.3 deemed consequential.- Both appeals of the assessee were allowed.Conclusion:The addition of Rs. 1,50,000/- for alleged household expenses was deleted in both assessment years, and the appeals of the assessee were allowed.
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