2018 (8) TMI 1320

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....f the Income Tax Act, 1961 (for short 'the Act') came to be issued on 30.03.2015 to the assessee on the ground that he had spent an amount of Rs. 58,77,000/- in the marriage of his daughter while income return filed by him was only of Rs. 1,05,850/-. The assessee filed its reply dated 27.04.2015 stating that original return may be treated to be his return filed in response to notice under Section 148 of the Act. In the assessment order passed by the Income Tax Officer, Ward-1(1), Alwar (for short 'the ITO') on 08.03.2016, addition of Rs. 58,02,000/-was made on account of unexplained marriage expenses. The ITO also noted that the assessee had received an amount of Rs. 30,00,000/- as advance against land and an amount of Rs. 41,52,255/- as un....

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....n the ground that the filing of confirmation and the fact that money had been received from banking channels was not enough to discharge initial onus cast upon the assesee. Mr. Dileep Shivpuri, learned counsel for the appellant argued that the ITAT erred in confirming the addition of Rs. 11,10,000/- doubting the explanation of the assessee that the source of the amount was a gold brick given to the assessee's wife by her father-in-law, which was utilised to meet the expenses of the marriage. The occasion being the marriage of their daughter, the assessee's wife was also the parent of their daughter and had the social obligation to share in the expenses of her daughter's marriage. It is argued that the assessee had filed an affidavit to c....