1993 (3) TMI 154

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....following effective ground :-- "On the facts and in the circumstances of the case, the learned DC (Appeals) was not justified in directing to :-- (i) allow a relief of Rs. 15,000 on earning interest income charged under the head 'Income From Other Sources' out of expenses of Rs. 17,643 disallowed by the ITO." 2. The respondent in this case is an individual deriving income from house prope....

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.... No documentary evidence had been furnished in respect of the expenditure incurred. 3. Being aggrieved with the order passed by the ITO, the assessee came up in appeal before the DC (Appeals). In the course of these proceedings, it was contended on her behalf that she was an old lady and a widow having no children or anybody else to look after her. It was also stated that she was living all by ....

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....t, been credited to her bank account. Taking an overall view of the situation, he proceeded to allow a deduction of Rs. 15,000 as against the claim of Rs. 17,643. 5. Being aggrieved with the aforesaid decision, the revenue has come up in appeal before the Tribunal. The learned Departmental Representative supported the order passed by the ITO, whereas the learned counsel for the assessee support....

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....due note of the fact that the income from interest was credited to the assessee's bank account directly and the assessee had not to incur any expenditure in this connection. He also took note of the absence of documentary evidence in support of the claim. The DC (Appeals), however, allowed the deduction to the extent of Rs. 15,000 on the same set of facts, but on the ground that the assessee had t....