Estimated addition for marriage expenses fails where no enquiry or evidence supports the higher spending assumption.

An estimated addition for alleged inadequacy of drawings towards a daughter's marriage expenses was deleted because it was based on assumption rather than evidence. The Assessing Officer had inferred higher expenditure from the assessee's social status, but no enquiry or questionnaire was issued and no supporting material was brought on record. The assessee's explanation that the marriage was simple, held in a free community hall, and involved no dowry remained uncontroverted. On those facts, the disallowance was found unjustified and could not be sustained.

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Issues: Whether the addition of Rs. 1,20,000 on account of alleged inadequacy of drawings for the daughter's marriage expenses was sustainable in the absence of enquiry or evidence.

Analysis: The Assessing Officer made an estimated addition by assuming that the marriage expenses must have been higher because of the assessee's social status. The record did not show any enquiry under section 133A(5) of the Income-tax Act, 1961 or any questionnaire issued to ascertain the actual expenditure. The assertion that the marriage could not have been performed with the amount shown remained unsupported by evidence, while the assessee explained that the marriage was simple, held in a community hall available free of rent, and involved no dowry.

Conclusion: The addition was unjustified and could not be sustained; the disallowance was correctly deleted in favour of the assessee.

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