2004 (9) TMI 349

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....., 1993, which pertains to asst. yr. 1982-83. 2. At the time of hearing, Shri Mahendra Gargieya was present on behalf of the assessee and has also furnished a written submission Shri O.P. Chaudhary was present on behalf of the Department. 3. The only issue involved in this appeal is regarding the deletion of addition of Rs. 84,000 made by the AO towards unexplained sources of expenditure inc....

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....of gold ornaments given to daughter-in-law and Rs. 30,000 towards other expenses of the marriage. Thus, the total expenses were estimated at Rs. 54,000 against which credit of Rs. 20,000 was allowed representing withdrawals. Thus, addition of Rs. 34,000 was made under s. 69C of the Act. Similarly, the AO estimated the marriage expenses of daughter at Rs. 50,000. The main contention of the learned ....

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....was performed by his grandfather and the entire expenditure was borne by him and even gold ornaments were given by him. Income from agriculture and dairy farming derived by Smt. Kanchan Devi and other family members was also utilised in meeting the marriage expenditure. Finally, the learned Authorised Representative concluded that no material or evidence was found during the course of search relat....

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.... conclusion by AO that the signature of the said Shri Sohanlal, father of the assessee, is not a good piece of evidence because this is not based on any expert opinion. The statement of the assessee were recorded. The statement of the daughter has been recorded which have been relied upon by the learned Departmental Representative in his submissions. So, all these pieces of evidence go to prove in....