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TMI Blog2020 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohan, DR ORDER Per Shri D.S.Sunder Singh, Accountant Member : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal No.10054/CIT(A)/VJA/17-18 dated 20.12.2018 for the Assessment Year (A.Y.)2015-16. 2. All the grounds of appeal are related to the addition of Rs. 5,00,000/- made by the Assessing Officer (AO) which was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the gist of explanation was that the assessee had received the sum of Rs. 5,13,000/- from his son for purchase of car which was deposited in his bank account. His son, Sri Bhimana Sujit Raviteja had received the above sum, by way of gift from his father-in-law, Sri Adika Manohar Rao. The gift was received in connection with the marriage of his son with daughter of Sri Adika Manohar Rao. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rao and the occasion for the receipt of the gift was the marriage of assessee's son with Dr.Mounica, daughter of Sri Adika Manohar Rao. From the order of the Ld.CIT(A), we have observed that Sri Adika Manohar Rao has withdrawn the sum of Rs. 16,75,000/- from 09.12.2013 to 13.03.2015 which is sufficient to meet the gift. In the instant case, the AO did not doubt the genuineness of the gift receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t without the prior approval of the Principal CIT, Vijayawada. Therefore, argued that as per the provisions of law, the case cannot be converted to full scrutiny as per the instructions of CBDT without the approval of the Ld.CIT. Hence, argued that the addition made by the AO required to be deleted on this ground also. 6. Since we have adjudicated the ground on merits and allowed the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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