2009 (10) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is appeal has been filed by the assessee against the order of the CIT(A)- XX, Ahmedabad dated 13-02-2009 relating to assessment year 2006-07 by which the CIT(A) has sustained the addition made by the AO on account of low house hold drawing to the extent of ₹ 1,22,000/-. 2. Brief facts of the case are that the assessee was putting up with her family members. Her husband and son has made draw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... out any specific expenditure being incurred by the assessee. We have gone through the provisions of section 69C of the Income Tax Act and we noted that there must be evidence on record which may prove that the assessee had incurred expenses much more than what has been shown by the family members. In case the Revenue has the evidence that the assessee had incurred expenses, the onus will got shif....