2018 (6) TMI 1855

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....AM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-4, Jaipur dated 03.10.2017 for Assessment Year 2015-16 wherein the following sole ground of appeal has been taken:- "Ld. CIT (A) has erred in law and on facts in sustaining addition of Rs.  2,68,450/- estimated for foreign tour expenses, though during course of search U/s 132 of IT Act on ....

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.... consideration visa charges Rs.  1,14,000/-, determined total foreign tour expenses Rs.  7,71,800/-. It was further observed by the AO that the NIMS University has paid Rs.  4,54,900/- towards such foreign tour expenses and the balance amount of Rs.  2,62,900/- was determined as undisclosed expenses incurred in cash by Dr. Sobha Tomar and Shri Balvir Singh Tomar as no proof wit....

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....e appellant has incurred foreign tour expenses, visa expenses and other expenses out of her undisclosed sources. It was further submitted that the assessee has incurred the foreign tour expenses out of his personal drawings of Rs.  11,13,115/- during the year. The ld. CIT (A) however confirmed the addition relying on the finding of the AO that the expenses on foreign travel is not relatable t....

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....payable for residence. Besides, the assessee and the family members have drawn substantial amount of drawings in FY 2014-15 duly disclosed in their respective income tax returns. It was further submitted that the individual drawings of the assessee during the year comes to Rs.  11,13,115/- which is sufficient enough to take care of foreign tour expenses which have been brought to tax in the h....