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TMI Blog2017 (9) TMI 1862X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly revenue was heard. We have carefully examined the order of the CIT(A) in the light of the rival submissions and we find that CIT(A) had adjudicated the issue raised before it in detail and since we do not find any infirmity therein, we confirm his order. - ITA No.386/Bang/2017 - - - Dated:- 15-9-2017 - Shri Sunil Kumar Yadav, Judicial Member And Shri Inturi Rama Rao, Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax assessee as she is a doctor employed in Yenepoya Medical College drawing a salary of ₹ 1,20,000/- per annum. She has received gift of jewellery from her father (as confirmed by the father Sri.Abdulla Moideen) at the time of marriage and after marriage received gifts through cheques and the same was encashed by her through ICICI Bank, a copy of which is filed before the CIT(A). The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to be taxed in the hands of the Appellant at 700 grams. This direction is not valid as the Appellate Authority has not applied his mind properly to the procedure laid down in the Act and thus the above addition is liable to be deleted. 2) The Assessing Officer has also erred in as much as while submitting his report, he has not considered the point raised by the father of Smt.Nadia Am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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