https://www.taxtmi.com/caselaws?id=103412 The Tribunal quashed the additions of Rs. 15,000 for the assessment year 1990-91 and Rs. 25,000 for 1991-92, directing the Assessing Officer to delete them. The Tribunal found that the appellant's withdrawals and substantial agricultural income adequately covered household expenses, emphasizing the Revenue's failure to provide evidence of unexplained expenses beyond the appellant's explanations. The Tribunal ruled in favor of the appellant, allowing the appeals and rejecting the Revenue's claims of unjustified additions for the specified years. en-us Thu, 10 Jan 2002 00:00:00 +0530 Wed, 22 Feb 2012 17:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103412 The Tribunal quashed the additions of Rs. 15,000 for the assessment year 1990-91 and Rs. 25,000 for 1991-92, directing the Assessing Officer to delete them. The Tribunal found that the appellant's withdrawals and substantial agricultural income adequately covered household expenses, emphasizing the Revenue's failure to provide evidence of unexplained expenses beyond the appellant's explanations. The Tribunal ruled in favor of the appellant, allowing the appeals and rejecting the Revenue's claims of unjustified additions for the specified years. Case-Laws Income Tax Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103412