1980 (10) TMI 105

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....to the addition of Rs. 10,000 as unexplained marriage expenses of his two daughters, and secondly, to the addition of Rs. 4,500 on account of unexplained household expenses. 2. During the relevant previous year which ended on 31st March, 1974, the assessee was found to have celebrated the marriage of his two daughters one on 28th Sept., 1973 and the other on 26th Nov., 1973. According to the as....

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....were subsequent to the expenditure and rejected the assessee's claim in this connection that the payments were made subsequently on the ground that the assessee has not maintained any accounts. 3. We have heard the parties and are satisfied that there is absolutely no justification in sustaining any addition on this score. The details of the expenditure claimed and the extent of the proof as st....

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....enditure on house hold expenses amounted to Rs. 7,500 which the ITO considered on the low side without specifying any item of unrecorded and unexplained expenditure, which would show that the extent of the expenditure was higher. The ITO merely made the addition on the vague ground that the assessee's standard of living is high and the assessee was maintaining a car and, therefore, the expenses ca....