2004 (11) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 17th July, 1998. 2. The Department has taken the following grounds of appeals: "On the facts and in the circumstances of the case, the learned CIT(A) has erred in: (i) deleting without any reasonable basis, the addition of Rs. 1,07,655 made on account of unexplained capital introduced in the books; (ii) deleting without any reasonable basis the addition of Rs. 10,000 made on account o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....carefully considering the facts, evidence and material on record, we are of the considered opinion that the finding of the learned CIT(A) is perfectly justified because this is the first year of assessee's business who derives income from Manish X-ray and Diagnostic Centre. She has also interest income. In reply to query raised by the AO, she had immediately replied and also made a submission on 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e time of her marriage. From the assessment order, it does not transpire at all that the AO had at any point of time asked the assessee to furnish such evidence. Moreover, it is unusual to ask proof of certain gifts given at the time of marriage of woman. Sometimes, it becomes very difficult to prove even such gifts. In view of that, we confirm the finding of the learned CIT(A). 5. The next iss....