TaxTMI 
TaxTMI 
2017 (8) TMI 924
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....s of the case are that on the basis of information received from ADIT, Gurgaon, the A.O. reopened the assessment of the assessee by issue of notice u/s 148 after recording the reasons. The reasons are reproduced in the impugned order in which it is briefly noted that the assessee filed return of income of Rs. 74,790/- on 17th September,2004, as per information available with the department, the assessee incurred expenditure of Rs. 55 lakhs (Rs.50 lakhs on 21st June, 2003 at the time of marriage of her daughter Miss Chetna + Rs. 3 lakhs given to Shri Surender Aggarwal, father in law of Miss Chetna + Rs. 2 lakhs at the time of birth ceremony of her grand son born on 15th March, 2004. During the course of tax evasion petition proceedings, the ....
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....he source of expenditure of Rs. 22,63,500/- only out of total expenses of Rs. 55,00,000/-. The assessee has estimated the value of jewellery at Rs. 22 lakhs but no satisfactory evidence has been filed in this regard. The assessee has submitted a will as per which all the movable/immovable assets of Smt.Chanda Devi was passed to the assessee and her daughter but no evidence was filed in respect of such assets. Therefore, balance of Rs. 32,36,500/- was added to the taxable income of the assessee as the sources of the expenses are not proved. 2.1. The assessee challenged the addition before the Ld. CIT(A) and written submissions of the assessee are reproduced in the order in which assessee briefly explained that Rs. 5.50 lakhs were spent in....
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.... daughter was Rs. 46,05,000/-, therefore, as against estimate of Rs. 55 lakhs made by the A.O. the addition of Rs. 8,95,000/- is wholly unjustified. It was further submitted that the assessee is a widow and has only one child who was married and later on there is a breakdown of the marriage due to matrimonial dispute. The assessee's husband died in road accident before the marriage of his daughter and the wealth and properties were inherited by the assessee. The assessee accumulated jewellery from time to time as explained above. No amount was spent for purchase of jewellery. The estimated amount of Rs. 22 lakhs was given for old jewellery. Since no actual amount was spent on purchase of jewellery, therefore, estimate made by the A.O. is wh....
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....arriage expenses at Rs. 55,00,000/- because the figure was mentioned in the FIR. As regards the amount of Rs. 5,50,000/- spent on roka ceremony it was found that it was held on 9.2.2003 i.e. in the preceding A.Y. and no evidence has been produced for claiming expenditure of Rs. 5,50,000/-. The Ld. CIT(A), therefore reduced the expenditure to Rs. 2 lakhs and noted that since the amount has been spent in the preceding year, therefore, addition in the current year has been deleted. The Ld. CIT(A) regarding jewellery of Rs. 22 lakhs got cleaned from M/s Ram Jewellery Palace has noted that assessee has raised a bill which established on record that the assessee had got some old jewellery cleaned from M/s Ram Jewellery Palace. However, the assess....
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....the matter in issue, therefore, the authorities below should not have relied upon the contents of the FIR lodged by daughter of the assessee. Further the FIR is like a statement u/s 161 of the CrPC made to the police for investigation of the crime committed by others. Unless the contents of the FIR or the statement made to police are proved before the Court of law, these are not admissible in evidence and could not fasten the liability upon the maker of FIR or others, therefore, there is no evidence on the record to prove that the assessee incurred Rs. 55 lakhs in the marriage of her daughter. The assessee explained before the authorities below that total expenses incurred was Rs. 46,05,000/- , therefore, this figure should have been accept....
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.... actual amount was spent for purchase of jewellery. The explanation is supported by an affidavit of the assessee on which remand report from the A.O. was called. The assessee also filed certificate of jeweller, copy of which was filed at page 5 of the paper book. The jeweller also in his statement before the A.O. confirmed polishing and cleaning old jewellery for the assessee. However the A.O. has mentioned that the explanation of the assessee cannot be relied upon in toto. The explanation of the assessee is thus accepted by the authorities below in principle because the A.O. did not disbelieve the explanation of the assessee and Ld. CIT(A) also gave benefit for old jewellery possessed by family members. The A.O. has not brought any materia....