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2009 (1) TMI 531 - ITAT LUCKNOW
Extract:
.......for the reasons based on evidence on record. 30. As a result, we hold that the Assessing Officer has failed to discharge the onus which was shifted back on him after assessee produced the donors who admitted to have given gifts to the assessee and there being no material to controvert what they have affirmed. 31. As a result, the appeal is allowed.