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TMI Blog2013 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... he delay of 26 days in re-filing the appeal. 2. Heard. 3. For reasons stated in the application and arguments addressed, application is allowed and delay of 26 days in refiling the appeal is condoned. Income-Tax Appeal No. 224 of 2012 4. The appellant challenges order dated 04.1.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-B, Chandigarh, dismissing his appeal by raising t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his daughter's marriage. In response, the assessee, produced evidence, confirming receipt of `shagun' and gifts' from relatives and friends. The Assessing Officer, however, ordered an addition of Rs.21,07,513/- to the income of the assessee by holding that Section 56(2)(vi) of the Act, does not permit gifts received on account of an assessee's daughter wedding to be computed as "income from other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The view taken by the Tribunal that gifts received at the time of marriage of the assessee's daughter do not fall within meaning of word "individual", should be set aside and the word "individual" may be interpreted to include gifts received on the occasion of marriage of an assessee's child. 7. Counsel for the respondent submits that the exemption clause operates only with respect to marriage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arriage of the individual; or (c) under a will or by way of inheritance; or (d) in contemplation of death of the payer; or (e) from any local authority as defined in the Explanation to clause (20) of section 10; 9. The expression "individual" appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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