2023 (5) TMI 1108

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....anv Bali, Sr DR ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-27, New Delhi dated 28.03.2019 pertaining to A.Y.2013-14. 2. The solitary grievance of the assessee is that the CIT(A) erred in confirming the action of the AO in making the addition of Rs.4.80 lacs on account of house hold drawings. 3. Briefly stated the facts of t....

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.... 1,488 Telephone Expenses (MTNL) - Paid by cheque 2,361 Mobile expenses - Paid by cheque 1,779 Medical Expenses - Paid by cheque 42,000 Total 3,96,735/- 6. It was explained that the assessee was living alone with his wife and was of old age and, therefore, the details of expenses for house hold withdrawals is sufficient to meet the ends. The assessee also filed addition....

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....ation to the orders of the authorities below. The undisputed fact is that the assessee being a senior citizen was living at his own house with his wife with no other liabilities. The details of expenses mentioned elsewhere totaling to Rs.396735/- appears to be very reasonable as the expenses relating to electricity, gas, telephone were paid by account payee cheque also the medical expenses have be....