TaxTMI 
TaxTMI 
2016 (1) TMI 1325
X X X X Extracts X X X X
X X X X Extracts X X X X
....de on account of low household withdrawal in each of the years are as under: Asst. yr. 2005-06 Rs. 115000 Asst. yr. 2006-07 Rs. 190000 Asst. yr. 2007-08 Rs. 295000 Asst. yr. 2008-09 Rs. 280000 Asst. yr. 2009-10 Rs. 315000 Asst. yr. 2010-11 Rs. 160000 3. The brief facts of the case are that the AO during the course of assessment, framed under s. 143(3) r/w. s. 153A for each of the asst yrs. 2004-05 to 2010-11 asked the assessee to submit the details of the household withdrawals accordingly assessee submitted that all his family members are putting up jointly in Hotel Nilam and they made the following drawings: The AO noted that during the asst. yr. 2004-05 the household withdrawal was Rs. 549175 while in the subsequent years it....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t in this case there had been search in assessee's group but no evidence or material whatsoever has been found which may prove that the drawings made by the assessee were less than the actual expenditure incurred by the assessee for his personal use. It is a case where the addition has been made by the AO just on estimate basis. The provision of s. 69C does not empower the AO to make the addition merely on estimate basis, this section stipulates that where in any financial year an assessee has incurred an expenditure and he offers no explanation about the source of such expenditure or part thereof. From this itself, it is apparent that the onus is on the Revenue to prove that the assessee has actually incurred the expenditure during the....