LOKMANI SHARMA,DELHI vs. ITO WARD-68(1) , NEW DELHI

It is noticed during the course of hearing that both the learned lower authorities have treated the sum of Rs.21 lakhs as spend by the assessee/appellant on the occasion of his daughter’s marriage performed in the relevant financial year. Learned departmental representative’s case therefore is that the impugned addition has been made in light of a complaint filed by the assessee’s daughter herself before the police authorities alleging her husband and in- laws to have committed atrocities after solemnization of her marriage.

I have given my thoughtful consideration to the assessee’s and the Revenue’s respective vehement submissions against and in support of the additions. The Revenue could hardly dispute that no such complaint had been made by the assessee wherein he had ever admitted any such expenditure before the police authorities. It is reiterated that his daughter in fact had filed the original complaint alleging an expenditure of Rs. 21 lakhs on the occasion of the marriage which itself exempt under section 56(2) of the Act. This tribunal therefore finds no merit in the impugned addition made by both the lower authorities in the assessee’s hands since already covered in the foregoing specific provision. Deleted accordingly.