2013 (10) TMI 829

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....in law and on facts in deleting the addition made on account of tuition fees of Rs.9,22,500/-. 2. The ld.CIT9A) ha failed to appreciate the fact that in the statement recorded during the course of survey proceedings u/s.133A of the Act, the assessee herself confessed to have received unaccounted tuition income of Rs.20 lacs, but while filing the return, she retracted from her statement recorded and has shown only an amount of Rs.10,77,500/- in the return as tuition income." 3. The learned DR submitted that the assessee has surrendered unaccounted tuition income of Rs.20 lakhs at the time of survey under section 133A of the Act, but has shown only an amount of Rs.10,77,500/- in her return of income as tuition income. He submitted that ther....

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....dered rival submissions and perused the orders of the AO and CIT(A) and also the relevant portions of the statement of the assessee recorded at the time of survey, and copy of the retraction dated 5.12.2006, English translation whereof has been filed before us. We find that the assessee in her statement recorded at the time of survey on 29.11.2006, in reply to question no.10 has clearly stated that in Std.11 there were 80 students, and sum of Rs.3,500/- was charged from each student of Std. 11 and that in Std. 12, there were 120 students, and Rs.6,500/- as charged from them. The assessee has stated in the statement recorded at the time of survey that "as this is a statistical calculation I will match with my kachha reports and inform if any....

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....nd std. 12. The CIT(A) has also recorded that declaration was made by the assessee within a week itself, and at no stage, statement of any student to the contrary was confronted to the assessee. In these facts of the case, we have no hesitation to hold that there is no mistake in the order of the learned CIT(A) in deleting the addition of Rs.9,22,500/-, and the order of the learned CIT(A) on this issue is confirmed and the ground nos.1 and 2 of the Revenue are dismissed. 5. The ground no.3 of the Revenue reads as under: "3. The ld.CIT(A) has erred in law and on facts in deleting the addition made on account of low household withdrawals of Rs.60,000/-" 6. We have heard the parties. We find that the assessee has withdrawn a sum of Rs.1,13,....