TaxTMI 
TaxTMI 
1992 (10) TMI 78
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....ssed under section 256(2) by the Allahabad High Court, the Income-tax Appellate Tribunal has stated the case and referred the following two questions to this court : " 1. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in sustaining an addition of Rs. 5,000 to the total-income of the assessee for the alleged unaccounted expenditure incurred by the ass....
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....ed at Rs. 1,863. That company had filed a letter indicating that all the expenses of the assessee and his family during their stay in Kashmir were incurred by the assessee himself. The Income-tax Officer found from the assessment records of the assessee and his wife that they had withdrawn only Rs. 1,500 and Rs. 600, respectively, during the month and, therefore, the assessee must have met the hol....
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....thin the monthly drawings of the assessee and his family members. From the figures stated in paragraph 7 of the Appellate Assistant Commissioner's order, it is seen that the monthly drawings of the assessee and his family members amounted in all to Rs. 2,750. Even if we accept the assessee's explanation that this was utilised for the Kashmir trip, and also take into account the amount of Rs. 1,863....
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....e reduce the addition under this head to Rs. 5,000." Thereafter, when the Income-tax Tribunal did not allow the application under section 256(1), the Allahabad High Court directed the reference of the aforesaid two questions to this court. It has been contended by learned counsel for the assessee that it was for the Income-tax Department to show that the assessee had incurred any expenditure in ....