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TMI Blog2019 (6) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... s Application it is submitted that various evidences of gifts were not properly appreciated by the ITAT - HELD THAT:- Upon careful consideration and going through the order of the ITAT as mentioned above, and the mistake pointed out by the assessee hereinabove, it is clear that the assessee seeks review of the order, which is not permissible u/s. 254(2) of the I.T. Act. Hence, this Miscellaneous A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding that no details were available. The ITAT concluded in as under :- 10. We have carefully considered the submissions and perused the records. We find that in this case the assessee has claimed to have received a gift of ₹ 11 lacs from his elder sister. The sister had shown statement of income of ₹ 93,112/- for assessment year 2007-08. No return of income was filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city to grant the gift of ₹ 11 lacs to the assessee. Hence, as the assessee has failed to discharge the onus regarding cogently proving the capacity of the donor to give the gift. Hence, we do not find any infirmity in the order of learned CIT-A. 11. The case laws relied upon by the learned counsel of the assessee are not applicable on the facts of the case. In none of those cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rectified. 4. Per contra, learned Departmental Representative submitted that the assessee is clearly seeking review of the order in the garb of rectification of mistake which is not at permissible. 5. Upon careful consideration and going through the order of the ITAT as mentioned above, and the mistake pointed out by the assessee hereinabove, it is clear that the assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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