ITAT deletes addition for Household Drawings

Late Sh. Brij Kishoare Vs DCIT (ITAT Delhi) Introduction: The case of Late Sh. Brij Kishoare Vs DCIT brought before the Income Tax Appellate Tribunal (ITAT) Delhi centered around a dispute over an addition of Rs. 4.80 lacs on account of household drawings by the Assessing Officer (AO). The appellant contested the addition, which had been upheld by the CIT(A). Analysis: During the scrutiny assessment proceedings, the AO made an estimated addition to the household drawings as the assessee did not provide a plausible reply to justify the expenses considering their family’s constitution and ...