2014 (11) TMI 1301

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....  This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-XXXVI, Kolkata in Appeal No. 210/CIT(A)-XXXVI/Kol/Wd-55(1)/10-11 dated 11.12.2013 for the assessment year 2008-09. 2. None represented on behalf of the assessee and Smt. Ranu Biswas, JCIT, Sr. D.R. represented on behalf of the Revenue. As none represented on behalf of the assessee and a....

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....cannot be doubted. Further the fact that the assessee's wife Smt. Kaveri Mukherjee has specifically been said to be providing Dance Classes, shows that she did have some source of income. In these circumstances, considering the meagreness of the amount the addition made by the Assessing officer and confirmed by the ld. CIT(Appeals) on this count stands deleted. 5. It was the further submission ....

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....tedly have to incur this expenditure on telephone, car running, tour and travels and miscellaneous expenses. In these circumstances, I am of the view that the addition made by the Assessing Officer on an ad hoc basis is not sustainable and consequently stand deleted in respect of the telephone expenses, tours and travels and miscellaneous expenses. However, it cannot be ruled out that the car runn....