1993 (11) TMI 104

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.... son to his daughter but such expenditure was not reflected in the books. Addition of Rs. 10,000 on account of unexplained expenditure was accordingly made and confirmed. 3. Inviting my attention to assessee's reply dt. 20th Feb., 1991 it was submitted on his behalf that the expenditure of Rs. 8 to 10 thousands, as stated by the assessee in his statement recorded on 25th Oct., 1988 during the course of survey proceedings, was met by all the members of assessee's and his brothers, families and, therefore, the entire expenditure should not be charged to assessee's account. The learned Departmental Representative on the other hand heavily relied upon assessee's statement referred to above and thus supported the order under appeal. I, howeve....

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....on the record of the Tribunal it is clearly gathered that the identity of the depositor and the sources of income to him are fully established. Shri Ajay Kumar was a RMP trainee with him and as stated by him he earned income from tuitions and part time jobs. Sources of income to him are, in fact, not in dispute. Under such circumstances, where the identity of the depositor and availability of sources of income to him are established on record, the addition in question, I feel, would not be justified. Addition of Rs. 11,100 only is accordingly deleted. 8. Deposit of Rs. 14,100 was noted in assessee's books. He has explained deposit of Rs. 11,100 only. There is no explanation with regard to the balance of Rs. 3,000. Addition of Rs. 3,000 s....

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.... addition of Rs. 9,600 is accordingly deleted. 15. (v) Addition of Rs. 4,000 Addition of Rs. 4,000 was made and confirmed on the ground that such of expenditure was incurred by the assessee on the repairs of his house. 16. Heard the parties. 17. The assessee had explained that he had made withdrawals of Rs. 15,000 and out of that he was in a position to spend some amount on the repairs of his house. I think the expenditure stands explained and deserves to be allowed. The addition of Rs. 4,000 is, therefore, deleted. 18. (vi) Addition of Rs. 15,000 The assessee extends medical advice and consultation to patients at his dispensary outside Pursharthi Dharmashala, Alwar and admits few patients too in his dispensary for treatme....