1985 (2) TMI 70

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ration in this appeal is whether the AAC has erred in confirming the addition of Rs. 9,500 in respect of 2 cash gifts treating them as income from undisclosed sources. 2. The relevant facts are that the assessee claimed before the ITO that he has received Rs. 9,500 as gifts from his uncle and brother who are staying abroad. When they came to India, they gifted this amount. Rs. 4,500 was gifted b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , encashed them in India and paid the gift in the form of cash. In such cases what can be the evidences. The relatives are not doubted by the ITO considering the financial position and the relation with the donors. There is no question of doubting the genuineness of the gifts. On the other hand, the ld. Departmental Representative, Sri Prem Kumar relied on the order of the authorities below. 4. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X