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Regarding notice u/s 274 read with sec 271

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(Querist)
07 January 2010 Husband & wife both are showing their Income separately.Husband is not showing drawings for personel expenses. Only wife is showing drawings.Then, please tell me will the husband's drawing not shown will be considered as concealed income if both are living jointly. if case law is available, the mention the same also
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CA Vijay Kumar Gupta

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CA Vijay Kumar Gupta (Expert)
07 January 2010 No, justify the Ao stating that they are living together and wife is contributing towards drawings.
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Dhirajlal Rambhia online

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Dhirajlal Rambhia online (Expert)
02 July 2023 "Sorry, I am not a featured member."

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