Taxpayer's Low Household Withdrawals Questioned; AO's Lack of Evidence Weakens Case u/s 69C.

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....Addition u/s 69C - Low withdrawals for household expenses - AO did not point out any specific circumstances by which he assumed that assessee had made low withdrawals as against the assumed expenses of Rs.15 lakhs p.a. - However, on the basis of financial position of the assessee, withdrawals made by him do not match with his probable actual expenditure. - AT....