Estimated household expense additions fail without verifiable material, and conjecture cannot justify substituting declared withdrawals.

Estimated addition towards household expenses cannot be sustained without verifiable material supporting the higher figure. The Tribunal noted that family expenditure depends on the standard of living and cannot be disallowed on conjecture alone. As the record contained no factual basis to justify replacing the assessee's declared withdrawals with an estimate, the addition was deleted in favour of the assessee.

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Issues: Whether the estimated addition sustained towards household expenses could be upheld in the absence of verifiable material.

Analysis: The addition was made and sustained only on an estimated basis. The record did not disclose any verifiable facts to justify substituting the assessee's declared household withdrawals with a higher estimate. The Tribunal also noted that family expenditure varies according to individual standard of living and cannot be disallowed merely on conjecture.

Conclusion: The estimated addition towards household expenses could not be sustained and was deleted in favour of the assessee.

Ratio Decidendi: An addition based purely on estimate, without supporting verifiable material, cannot be sustained for household expenses.

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