1986 (3) TMI 147

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....own marriage expenses met by the assessee in addition to some of the expenses met by his father. Therefore, he made addition of Rs. 10,000 as assessee's income from undisclosed sources. Simultaneously he initiated penalty proceedings. The assessee's defence was that there had been no default on his part inasmuch as the assessee had neither concealed any particulars of his income nor had furnished ....

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....ities to the contrary but the ITO rejected his contention and ultimately levied a penalty of Rs. 1,166. The same has been confirmed by the AAC(A). The assessee has come up in second appeal before the Tribunal. 2. I have heard the representatives of the parties at length in this appeal, Assessee's representative contended that the penalty in the present case had been levied on estimate of higher....

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....addition was Rs. 8,380. The ITO himself had admitted that no records have been maintained by the assessee for household expenses. He had estimated the household expenses of the assessee at Rs. 51,520. The withdrawals had actually been shown Rs. 31,520. The assessee simply could not give the details of the household expenses and this had been used as evidence against the assessee. The Tribunal had ....

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.... also on account of the expenses on his marriage. In this behalf some evidence were produced on behalf of the assessee that his father had spent some money on his marriage in any case the addition on account of low expenses on marriage should be made to the father's income. It was no where the assessee's case that besides the marriage, the father had supported him in his day living. This plea was ....