TMI Blog2008 (11) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) against the order of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar passed in ITA No. 371 (Asr.)/2006 for the assessment year 2000-01, served upon the appellant as on 2-2-2008, proposing to raise following substantial questions of law :- 1. Whether the Tribunal had erred in law by failing to appreciate that the Assessing Officer in light of judgment of the Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 lakhs from one Suresh Bajaj. The Assessing Officer reopened the assessment on receiving information that in fact, the gift relied upon by the assessee represented his income. The assessment was made accordingly. The said view was affirmed by the CIT(A) as well as the Tribunal. The Tribunal, inter alia, observed as under:- . . . However, the question is whether in the absence of such statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence furnished by the assessee. Though the assessee has filed a paper book, yet the copies of certificate of the Notary and an affidavit are conveniently omitted from the paper book filed before the Tribunal. Thus, independent of the statement of Shri Rakesh Bajaj, the addition is justified and warranted. 3. We have heard learned counsel for the assessee and perused the record. 4. Only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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