1982 (12) TMI 79

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....ch 1978. 2. The assessee is aggrieved on the following scores: "(i) Addition of Rs. 13,000 in lieu of insufficient house hold expenses; (ii) Addition of Rs. 12,000 on account of alleged travelling conveyance and stamp duty; and (iii) Charging of interest under section 217 of the IT Act, 1961." 3. We have heard Shri. K.R. Manjani, the ld. Advocate for the assessee as also Shri. R.N. ....

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....assessee requires two air-conditioners in one particular year goes on to prove that is house-hold expenses can not be to the tune of Rs. 17,000. Other facts can merely be out of common sense. As such I estimate his house, hold expenses to be less than Rs. 30,000." 5. The above reasoning is based on no material but is based on conjectures and surmises and does not stand to reason. There is no ma....

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....any material on record. It is not understood as to how the assessee has to incur expenses on stamp duty, etc., etc. The addition made and sustained on the above is also knocked off, since there is no reason and warrant for sustaining the same. On this issue also the assessee succeeds. 8. As regards charging of interest u/s 217 of the Act, the assessment order is silent and we leave it on that. ....