Addition of Rs. 2,22,500/- on account of 89 liquor bottles. Punjab and Haryana High Court affirmed the finding of Tribunal that since the assessee was staying in a joint family consisting of his son and daughter-in-law and all the bottles cannot be said to have been purchased in one year and the existence of so many bottles can only point out to the fact that these must have been gathered over a period of time and, therefore, an addition of Rs. 1 lac would meet the ends of justice. –Vijay Aggarwal 27-08-2015[P&H] [2016] 65 taxmann.com 16 (Punjab & Haryana)[Para 13]