TaxTMI 
TaxTMI 
2012 (8) TMI 272
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....ay 2004 to visit her brother. On being called upon to explain the source of incurring of such travel expenses, it was stated that all the expenses in respect of this trip, including air tickets, were borne by her brother. The AO found that to and fro air tickets were booked through A.K. Travel & Tours Pvt. Ltd. for Rs.51,171/- and the payment was made in cash. In the absence of any explanation forthcoming from the side of the assessee, the AO held such expenditure to have been incurred out of undisclosed income. He further estimated foreign tour expenses at Rs.2,00,000/- This resulted in an addition of Rs.2,51,171/-. No relief was allowed in the first appeal. 4. After considering the rival submissions and perusing the relevant material on ....
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.... assessee at Rs.2,00,000/-. After allowing deduction for the withdrawals shown at Rs.8,757/-, he made addition of Rs.1,91,243/-, which came to be affirmed in the first appeal. 7. Having heard the rival submissions and perused the relevant material on record, it is observed that despite repeated requests, the assessee did not furnish the details of household expenses incurred. Even the study expenses of her son in USA were not properly indicated. When all the relevant facts and circumstances including the total family withdrawals and the income declared by the assessee are concerned, we find that the contention of the assessee towards household expenses is not capable of acceptance. In the circumstances as are available before us, we estima....