2019 (1) TMI 1413

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..... e of gift, genuineness as well as creditworthiness of the donor were duly established. The entire issue is thus based on facts. The Revenue does not seem to have raised any objection before the Commissioner regarding placing reliance on additional evidence. In any case, the documents produced by the assessee were from the department itself or in the nature of bank statements. If the Assessing Offi .....

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..... Section 250(4)? (ii) Whether the Tribunal has erred in the facts and circumstances of the case and in confirming the order of the CIT(A) of restricting the disallowance to ₹ 1,00,000/- on account of foreign travelling expenses despite the fact that the CIT(A) failed to appreciate that the assessee could submit the evidences of ₹ 3,89,304/- only out of ₹ 11,78,881/- and also .....

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..... ft was also made through bank channels. Thus, in view of the Commissioner, the source, genuineness and creditworthiness, all the three aspects in context of the gift stood established. The Commissioner, therefore, deleted the addition. 3. Before the Tribunal, Revenue reiterated this issue by pointing that the additional evidence was admitted by the Commissioner without giving opportunity of r .....

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