TaxTMI 
TaxTMI 
1986 (11) TMI 94
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....he following ground: "That the ld. ITO has been wrong and unjustified in adding a sum of Rs. 10,000 to the income of the petitioner on account of the expenses incurred for the purchase of a return ticket from Delhi, Hongkont and Tokyo." 2. By status the assessee in an individual and his accounting period was the year ending 31st March, 1976. It was noted by the ld. ITO that the assessee proc....
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....ssessee it appears to have been contended that he was living in joint family with his farther and living expenses were met largely by the father. The ld. ITO further observed that there was on evidence about the income of the assessee's father. Thus an addition of Rs. 10,000 was made with the following observations: "It is seen that in view of the meagre earning of Shri Manohar Lal Shah and inc....
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....l before us against the said finding. 4. On behalf of the assessee, Shri Bal Krishna Bhargava, the ld. Advocate repeated the submissions earlier made before the lower authorities and also invited our attention to the copies of ration card of the relevant period showing that the assessee was living in joint mess with his father. Mention was also made of affidavit duly sworn in by Govindram, a fa....
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....ative by and large supported the actions of the authorities below. It was also the ld. representative anxiety to know as to how the assessee obtained affidavit of the depot holder and copies of ration cards etc. He had not much of point to make about the affidavit of the depot holder as well as the statements of the assessee and his father. 6. Submissions have been heard and considered. After p....