- (1.) THE following revised questions are raised in the appeal claiming that these are the questions of law and the appeal should be admitted in terms of these questions : "1. Whether a question of fact would not become a question of law when there is no material to sustain the addition ? Whether in the facts and circumstances of the case and in view of the provisions of s. 158BB r/w definition of 'undisclosed income' as contained in s. 158B(b) of the Act of 1961 the addition under s. 69C to the extent of Rs. 4,00,000 on estimated basis is justified without appreciating that neither any material was found in search nor any material was brought on record by the Revenue ? 3.Whether the order passed by the learned Tribunal without following the decision of jurisdictional High Court in case of CIT vs. Rajendra Prasad Gupta (2001) 166 CTR (Raj) 83 : (2001) 248 ITR 350 (Raj) and squarely applicable in this case is not violative of the principles of judicial discipline ?"
(2.) THE admitted facts are that during search, the number of members in the family of assessee and the average expenses shown by the assessee on each adult member as Rs. 750 and on each child as Rs. 250 per month, came to the notice of the AO. Considering the standard of living of the family and relevant years involved, the addition was made on account of low household expenses and that addition has been reduced by Tribunal to Rs. 4,00,000, thereby giving the relief of Rs. 4,36,000. Firstly, how much expenses incurred by the assessee on the household expenses is a question of fact. Secondly, considering the fact on record regarding the number of members in the family of assessee and their standard of living, it is also a question of fact and AO can estimate the household expenses on this material, which is on record. Therefore, it cannot be said that the estimate is without any material on record. No case is made out for admission of the appeal. The appeal stands dismissed at admission stage. ;