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2004 (11) TMI 60 - PUNJAB AND HARYANA HIGH COURTAdditions on account of non-genuine gift having been received from a non-resident Indian; and on account of difference in the value of plot - "(a) Whether the amount of gift of Rs. 2,01,000 drawn by the nonresident Indian donor from his bank account and deposited in the bank account of the donee could be included in the assessment made under section 158BC of the Income-tax Act, 1961, where the bank account of the donee already stands disclosed to the Department? (b) Whether the amount of Rs. 89,500 being alleged difference in the value of plot could be included in the assessment made under section 158BC of the Income-tax Act disregarding the registration deed and other evidence?" - we do not see any ground to disturb the concurrent finding recorded by the Assessing Officer and the Tribunal - In the result, we hold that the questions of which determination has been sought by the appellant cannot be treated as substantial questions of law - Consequently, the appeal is dismissed.
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