Iapl/425/2008 Of Shri Hari Om Verma v. Assistant Commissioner Of Income Tax

Hon'ble Bharati Sapru,J. Hon'ble Salil Kumar Rai,J. Heard Shri R.R. Kapoor, learned counsel for the appellant andShri Krishna Agrawal, learned counsel for the department. This appeal under Section 260-A of the Income Tax Act has been filed by the assessee against the order of the Tribunaldated 15.06.2007 passed in ITA No.823/LUC/04 for the blockperiod ending on 12.03.1999 as modified by an order dated11.04.2008 passed by the Income Tax Appellate Tribunal,Lucknow Bench, Lucknow in M.A. No.23/LUC/08 in ITANo.823/LUC/04. The appeal actually arises out of the order passed inmodification application which has been decided on11.04.2008. The question of law nos. ii, iii and vas framed inthe memo of appeal, are sought to be answered, which referredto as hereunder:- "ii- Whether, the findings of the Tribunal to sustain the additions are based on merepresumptions and conjectures and not on the basis of cogent material and evidence onrecord? iii- Whether the Hon'ble Tribunal was justified in law in treating the entire expenditure ofRs.1,60,991/- as alleged unexplained expenditure in the marriage of appellant's son NarainVerma? v- Whether the Hon'ble Tribunal was justified in law in upholding the addition ofRs.1,09,983/- as unexplained expenditure in the renovation of house property 43/18, DhobiMohal, Kanpur, especially in view of the fact that when the property in question is not ownedby the appellant, no addition should ought to have been made in the hands of the appellant? From a perusal of the record and after reading the order passedby the CIT (Appeals) as well as the Tribunal, it appears that allthese questions are based on facts and both the courts belowhave concurrently held that the addition made towardsexpenses of the assessee's son's marriage as well as theaddition made towards the expenses made in the constructionof the property were to be upheld. Substantial relief has already been given by the Tribunal to theassessee. Upon an examination of the total record, we do notfind any reason to interfere in this appeal. The question of law is, therefore, answered in favour of the department and against the assessee. The appeal is accordingly dismissed. Order Date :- 1.10.2018/pks