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2012 (11) TMI 99 - ITAT DELHIAddition of gift received – Held that:- In the case of cash gifts recorded in the books of the donee, mere identification of the donor and showing the movement of the amount through banking channels is not sufficient to prove the genuineness of the gift - In the ordinary course, a relative or a friend residing away at a distant place usually communicates with regard to his intention or proposed action with regard to giving away a gift with the proposed donee but no such evidence has been filed regarding relation and communication between the assessee-donee and the donor Mrs. Usha Batra - no special inquiry is required in the case of gift by the blood relative but in case of non-proved transaction of gift of a huge amount of Rs. 6 lakh from non-blood relatives or friend requires a close and careful scrutiny considering and taking into account all probabilities and attending circumstances - appeal of the assessee is dismissed.
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