AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (3) TMI 1096
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....revious year 2016-17 and certain preliminary enquiries were made from the assessee, however finding the same not satisfactory, reasons for reopening were recorded and notice under section 148 was issued on 16/03/2019 which was duly served on the assessee. In response, the assessee filed his return of income and thereafter in response to notice under section 142(1) dt. 06/09/2019, the assessee submitted that he is a retired defense person and earlier worked as warrant officer in Indian Air Force. He has carried out no other business or professional activities and only pension income has been received by him alongwith interest on certain FDRs made out of his past savings which have been duly disclosed in the return of income. It was further submitted by the assessee that he has solemnized the marriage of his daughter on 24/07/2016 and has spent a sum of Rs. 16,00,000/- on the marriage of his daughter. As regards the source of the said expenditure, the assessee submitted that gold ornaments worth Rs. 6,50,000/-, which belonged to his wife who has since expired in November 2011, were gifted by him to his daughter and an amount of Rs. 9,50,000/- was spent by him out of his past savings ....
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....matter in appeal before the Ld. CIT(A) and an appeal was filed before the Ld. CIT(A), Patiala on 24/01/2020 which is currently pending adjudication. 7. Subsequently, the assessment records were called for and examined by the Ld. CIT, Patiala and a show cause dt. 12/03/2022 was issued to the assessee stating that while examining the assessment records, it is noted that your daughter had filed an application before the Hon'ble High Court claiming that you have spent a sum of Rs. 25,00,000/- in her marriage on 24/07/2016. However your income for A.Y. 2017-18 has been assessed for Rs. 13,61,920/- and as such a sum of Rs. 11,38,080/- (Rs 25,00,000- 13,61,920/-) remained unverified/ unexplained from undisclosed sources of income. 8. In response to the show cause, the assessee submitted that the AO had conducted proper inquiry and accepted the assessee's claim after proper verification. It was submitted that the assessee had spent a sum of Rs. 16,00,000/- only on the marriage of his daughter and the details of which were also submitted before the AO. It was reiterated that that the amount of Rs. 9,00,000/- was added by the Advocate by way of alimony while filing the petition before the ....
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....r so passed by the AO was set aside for passing a fresh order in accordance with law after giving sufficient opportunity to the assessee. 10. Against the said findings and directions of the Ld. PCIT, the assessee is in appeal before us. 11. During the course of hearing, the Ld. AR submitted that the matter has been thoroughly examined by the AO, the notices were issued, submissions were filed which were duly verified and thereafter, further notices were issued which were also responded and thereafter the AO has gone ahead and completed the assessment proceedings. 12. It was submitted that as is evident from the assessment order, the AO has enquired about the figure of Rs. 25,00,000/- as mentioned in the petition before the Hon'ble High Court and after taking into consideration the submissions of the assessee that the figure of Rs. 9,00,000/- is only the alimony amount which the assessee has demanded as compensation from the other party and not the actual expenditure, the same has been accepted by the AO. It was further submitted that the writ petition TA No. 457 of 2017 before the Hon'ble Punjab & Haryana High Court was a petition filed under section 24 of CPC praying for transf....
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.... asked to explain the source of expenditure on marriage of her daughter. The marriage was solemised on 24/07/2016 and unfortunately, the marriage is under dissolution and petition u/s 13 of the Hindu Marriage Act filed by the husband of the assessee is pending adjudication before the Family Court. 17. Apparently, the information had been received initially basis writ petition filed by the assessee before the Hon'ble Punjab & Haryana High Court under section 24 of CPC praying for transfer of petition u/s 9 of Hindu Marriage Act, for restitution of Conjugal rights filed by the husband of the assessee from the District Judge, Family Court, Karnal, to Court of Civil Judge Senior Division, Rajpura (exercising the power of District Judge under Hindu Marriage Act) District Patiala. In the said petition, no doubt, there is an averment regarding the amount of Rs 25,00,000/- having been spent on marriage of the assessee's daughter and basis which, the case of the assessee was reopened and notice u/s 148 was issued. The said issue was examined by the AO and the explanation of the assessee that the figure of Rs 9,00,000/- was the alimony amount demanded and the actual expenditure was Rs 16,00....