2026 (4) TMI 454

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....espondent : Sh. Manoj Kumar, Sr. DR ORDER PER C.N. PRASAD, JM This appeal is filed by the assessee is directed against the order of the Addl. JCIT(A)-1/Nashik dated 15.10.2025 for the A.Y. 2012-13 in sustaining the addition of Rs.28 lacs made by the AO as undisclosed income. 2. The Ld. Counsel for the assessee at the outset submitted that the assessee during pendency of appeal before t....

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....ils for the sources of Rs.40 lacs spent on his daughter's marriage. In the course of assessment proceedings the assessee has explained that he has spent around Rs.12 lacs for his daughter's marriage out of his salary income, past savings, PPF maturity, advances from his relatives as well as salary income of his daughter. The assessee has explained that he has incurred expenditure of approximately ....

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....er had spent around Rs. 40 lacs on her marriage without any verification, recording statement of the assessee or his daughter or the son in law of the assessee by the AO and not iota of evidences was brought on record to prove that the assessee had actually spent Rs. 40 lacs for his daughter's marriage. It is only on the basis of the statement made by assessee's daughter in a complaint in domestic....