2000 (12) TMI 217

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.... against the order of the Commissioner of Income-tax (Appeals) [CIT(A) for short], dt. 26th Sept., 1995. The assessee is a partner in M/s H.M. Sathyanarayana Setty & Sons Co at Arsikers. The assessee had shown drawings of Rs. 30,000 towards marriage expenses of his daughter but the Assessing Officer (AO for short) was of the opinion that the status of the assessee was very high in the society. So,....

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....e has also submitted that the marriage was very simple and without giving of any dowry, and the drawings of Rs. 30,000 were sufficient to meet the expenses of the marriage. On the other hand, the learned Departmental Representative has reiterated that the marriage cannot be performed with such a lesser amount in the family of a person of the status of the assessee. But he has not been able to subs....