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2006 (7) TMI 160 - PUNJAB AND HARYANA HIGH COURTUnexplained income - Addition made on account of gifts - failed to discharge the onus to prove - identity of creditor and genuineness of the transaction - authorities are perverse - HELD THAT:- Before this court the assessee has placed on record some affidavits to support his plea that the amount was remitted by certain persons from abroad on some family function claiming them to be his family relations. Neither the relation was mentioned nor occasion of the gifts. We find that findings of the Tribunal are in the nature of findings of fact giving rise to no question of law much less a substantial question of law. The view taken by the Tribunal in the given facts is a possible view. Accordingly, the appeal is dismissed.
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