2016 (4) TMI 1386

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..... Nidhi Verma, D. R. ORDER PER P. K. BANSAL, A.M. All these appeals are filed by the same assessee for different assessment years and since the issues involved are common therefore, as agreed by both the parties, all the appeals have been decided by this common order on the basis of facts involved in assessment year 2004-05. 2. In all the assessment years, there are only two issues. On....

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....amounting to Rs. 16,986/-. The Assessing Officer asked the assessee to furnish the details of house hold expenses with regard to expenses incurred on telephone, mobile phone, payment of electricity bill for house No. A-9, Sarvodaya Nagar, Kanpur. During the impugned assessment year, the assessee has paid electricity bills to the extent of Rs. 1,42,417/-. The Assessing Officer on the basis of the I....

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....t estimated the monthly expenditure of the assessee @Rs. 25,000/-. The assessee made the drawings at Rs. 85,000/-. No detail whatsoever was brought on record that the assessee has incurred the expenditure more than Rs. 85,000/-. The addition has been made by the Assessing Officer u/s 69C of the Act. The provisions of section 69 lays down a rule of law. The section mandates that where in any financ....

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....fficer just estimated the expenditure. Once the Revenue discharges its onus only then the onus gets shifted on the assessee to give explanation proving the nature and source of the expenditure to the satisfaction of the Assessing Officer. Since the Revenue did not discharge its onus we therefore, set aside the order of CIT(A) and delete the addition of Rs. 3 lac made on account of low drawings. Th....