2010 (8) TMI 532

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..... t:- therefore, of the opinion that subject to the appellant furnishing the affidavit duly sworn by the officer of the High Commission of India in Canada, the aforesaid addition made by the Assessing Officer in the return filed by the appellant for the assessment year 2001-02 should be deleted - The appellant shall produce the affidavit with the aforesaid compliance within two months - The question .....

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..... nada. She is known to the appellant for the last 25 years and is aunty of the appellant. The appellant had submitted documents in support of identity as well as genuineness of the gift such as copy of passport of the donor, affidavit of the donor, copy of computer generated bank statement of the donor and also copy of letter received from the donor along with bank draft. Copies of bank pass book o .....

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..... it has been established on record that she is the aunt of the appellant. 3. The amount gifted is US$ 15,000 which is equivalent to Rs. 6,98,775. 4. The amount was remitted by the donor to the appellant through bank. To establish this, computer generated bank statement of the donor was filed before the authorities below. It was supported by the affidavit of the donor. Notwithstanding .....

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..... is sworn by Mrs. Madan Mohini Jain is notarised and the seal of the Commissioner of Oaths as well as the signatures of the Commissioner of Oaths in Canada have been put thereon. In spite of this, if the authorities were still of the opinion that it should be counter signed by the officer of the High Commission of India in Canada, liberty should have been given to the appellant to produce an affid .....

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..... ore, of the opinion that subject to the appellant furnishing the affidavit duly sworn by the officer of the High Commission of India in Canada, the aforesaid addition made by the Assessing Officer in the return filed by the appellant for the assessment year 2001-02 should be deleted. The appellant shall produce the affidavit with the aforesaid compliance within two months. The question, thus, stan .....

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