TaxTMI 
TaxTMI 
2015 (6) TMI 495
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....red in sustaining an addition of Rs. 1 lakh in the assessed income which being arbitrary and superfluous must be deleted." 4. From the above grounds it would be clear that the only issue agitated by both the parties relates to the deletion / sustenance of the addition made by the AO on account of expenses relating to marriage of the daughter of the assessee. 5. Facts of the case in brief are that the AO received Tax Evasion Petition (TEP) along with list of expenditure incurred by the assessee on the marriage of his daughter held in November 2005. Since there was evidence in the shape of statement given by the assessee and his daughter before the Women Cell, Delhi Police wherein expenditure incurred on the occasion of marriage was mentioned at Rs. 50, 62,370/-. Therefore the AO after recording the reasons reopened the assessment and issued notice u/s 148 of the Income Tax Act, 1961 (hereinafter referred as the Act). In response to the said notice, the assessee submitted that the return of income already filed on 2.9.2009 may be treated as filed in response to the notice u/s 148 of the Act. 6. The AO during the course of assessment proceedings asked the assessee to file var....
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....te vide letter dt. 31.10.2011 submitted before you in Paragraph 7 that the statement given by him and his daughter in Women Cell, Delhi Police was false and manipulated as guided by the lawyers attending the case. The only correction in the said letter is that he has mentioned that the said statement was given before Crime Branch. It was not crime branch but Women Cell, Delhi Police. 2. That you have required the real estimate of expenses incurred at the time of marriage. It is given as follows :- Item Expenditure as stated earlier Before Women Cell Real estimate Jewellery 2037500 1,40,000 Barat Kharcha 5,00,000 80,000 Cloths accessory & household & Silver Utensils 2024870 50,000 Electronic items 500000 Nil As has been stated earlier that jewellery was purchased earlier from time to time as per copies of bills submitted before you. Rest of the expenses of Rs. 130000/- was made out of the savings of the assessee at home and out of the savings made by his wife form household expenses. No revised estimate was given before the Women Cell or any other authority. The estimate given before the Women Cell should not be relied upon becau....
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....and in laws, had to join fight with his daughter and endorsed the list of dowry etc. given by her to the tune of Rs. 51 lakh approx. which is manipulated and inflated one. This was just a allegation to give some lesson to the inlaws so that they come to some compromise table and life of his daughter is not further ruined and the couple unite some way or the other. 2. That the learned Income Tax Officer in his Assessment order has held that the statements recorded by the Police have legal sanctity since the expenditure was admitted by the assessee and his daughter. In this connection, the appellant would like to take a imaginary case so that we may come to conclusion whether the statement made before the Police cannot be accepted as an evidence. The example is as under :- i) Suppose a thief has entered into my house and has taken away a sum of Rs. 50,000/- in cash, jewellery worth Rs. 2 lakhs. While he was running away with the said cash and jewellery, I got up and I tried to take back my articles. He injured me badly and ran away. I recognized him and filed a complaint with the Police. Thief is known to me. Since, he has tried to harm me, injured me badly, taken away my jewel....
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.... her another daughter Tabassum and a sum of Rs. 50,000/- was spent on the marriage. The said case has also been done u/s 143(3) in scrutiny and expenses of Rs. 50,000/- were accepted by the Id. Income Tax Officer. The appellant has four daughters. No father would like to discriminate on the expenses to be incurred on the marriages of his daughters to that extent. If one year back only Rs. 50,000/- were spent, in one year after a person who is a govt. employee, from where he would bring Rs. 50 lakhs to spend on marriage. The appellant has 4 daughters only and all the daughters are equally to parents. Therefore, it appears unfair to spend Rs. 50,000/- on one marriage and Rs. 50 lakhs on another in a time gap of one year. Copy of assessment order for A.Yr.2005-06 is not available with the appellant. The same shall be submitted after getting certified copy from the department. Your honour may call the records of A.Yr.2005- 06 and can verify the same fact from the ward file of the department also. 5. That copies of order dt. 16.9.11 of Pooja Talwar, MM/Mahila Court, statement of petitioner Mohsina Khan,daughter and an application dt. 7.9.11 for withdrawal of complaint are enclosed he....
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....the time of marriage. Some was lying with the wife of appellant, purchased from time to time and was gifted by near relatives. iii) 3rd daughter namely Tabassum was married in 2004. She is also B.Tech. from AMU Aligarh. Her husband Shri Rais Ahmed. An amount of Rs. 50 to 75000/ was spent on her marriage which was a very simple occasion. Case relevant to this particular period was also reopened u/s 148, the assessment completed u/s 143(3) at the returned income. Question with regard to expenditure incurred on marriage was specifically asked in the query, and details of expenses were given. Copy of reply and affidavit dt. 15.9.10 filed during the course of assessment for A.Yr.2005-06 is given alongwith copy of Asstt. Order for A.Yr.2005-06. iv) 4th daughter namely Mohsina Khan was married in Nov.2005, the relevant year under appeal before your honour. As has already been stated and details of expenditure given during assessment proceedings that it was a simple occasion. The said details are not being repeated for the sake of brevity. Mohsina Khan is B.U.M.S. from Jamia, Delhi and is also M.B.A., Her husband Abid Ahmed is in pvt. Service at Bangalore. v) 5th youngest daughter....
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....N.S.Cs. worth Rs. 5 lakhs which he has been able to save since that is required to save income tax every year. The same have duly been shown every year and rebate u/s 80-C taken in the returns. All this can lead what worth the appellant has. He could not even dream spending Rs. 50 lakhs odd on one marriage. 6. That the amount of Rs. 50 lakhs odd, the list submitted to the Police was merely a Statement of Claims. It was neither a statement of fact, nor declaration nor statement of truth but only a claim lodged at the particular time when he was very much mentally upset since his daughter was harassed by her in laws. It was just out of anger and annoyance with an intention to give some pains to the in laws of daughter who was being harassed. 7. That The Indian Evidence Act, 1872 defines what is proved and what is disproved in Section 2 which is as under:- PROVED:- A fact is said to be proved when, after considering the matters before it, the Court either believes it to exist, or considers its existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it exists. DISPROVED:- A fact is said to be disproved....
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.... his written submission on 25.04.2013 & 30.04.2013 which was reproduced as above. The appellant joined as a Section Officer in 1970 and rosed to the level of Director, Delhi Jal Board, MCD and retired in May, 2006. The F.Y. 2005-06 is about the retirement year in which the appellant gets marriage to his fourth daughter. The appellant narrates his background of financial and social status in his 30th April, 2013 letter very clearly. He has given marriage to his third daughter at a cost of Rs. 75,000/- in the year 2004. He had given good education to all five daughters and still one daughter is unmarried. In muslim community education is not that developed to girls. However, considering the financial condition and his retired pension of Rs. 20,000/- p.m. at present, the expenses on marriage cannot be made more than Rs. 2.5 lakhs for the fourth daughter's marriage. Since he had some past savings and jewellery and utensils, personal effect etc. I make an addition of Rs. 1,00,000/- on estimate basis towards the marriage expenses of appellant's fourth daughter u/s 69C of the I.T. Act. The total income assessed after this appellate order will be Rs. 3, 15,010/- and the balance ....