2003 (4) TMI 24

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....or consideration: "Whether, on the facts and in the circumstances of the case and in view of the provisions of section 158BB read with the definition of undisclosed income as contained in section 158B(b) of the Act of 1961 the learned Income-tax Appellate Tribunal was justified in sustaining the addition under section 69C to the extent of Rs. 31,703 and Rs. 40,000 on estimated basis without app....

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....has been made and sustained on the ground of marriage of two sons. The fact is that during the block year, there was a grah pravesh, death of father and birth of grand daughters and no expenses have been shown on that account. Similarly, an addition of Rs. 40,000 has been made on the ground of marriage of two sons. The expenses on the marriage of two sons have been shown only Rs. 85,000 and 95,....