The Tribunal held that both sons of the assessee were earning separately and the family owned ancestral agricultural land, the income from there was also used for meeting the household expenses. Household expense shown acceptable. The additions deleted by the CIT (A) were justified. (AY. 2013-14)
ITO v. Ramesh Chand (2022)97 ITR 421 (Delhi) (Trib)
S. 143(3) : Assessment-Income from undisclosed sources-Cash low household expenses-House located in small City-Income of two sons-Agricultural income-Deletion of addition is justified.