Section 10(1), 37, 56 of Income Tax Act, 1961— In the instant case, The assessee in the present appeal has challenged the addition of Rs. 32,82,000/- on account of agricultural income and Rs. 2,40,000/- on account of low house hold expenses.

Assessee was doing agricultural activities and earned agricultural income, therefore, there was no justification to treat the agricultural income as income from other sources. Further, assessee has explained that he has shown sufficient house hold expenses by self which contain electricity, water charges, medical, vehicle expenses etc.
Other family members have also joined him in incurring the house hold expenses totaling to Rs. 15,30,241/- which was more than the amount for which addition is made by the A.O.

Held that—Therefore, there was no justification to make any addition on account of house hold expenses. In view of the above discussion and material on record, I am of the view that both the additions are wholly unjustified.[SHRI SANDEEP GUPTA VERSUS THE INCOME TAX OFFICER, WARD – 1 (1) , FARIDABAD, HARYANA.] [2019] 17 ITCD Online (6) [ITAT DELHI]