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2014 (4) TMI 1121 - AT - Income TaxUnaccounted gifts - Held that:- the assessee has surrendered the amount after being fully cornered and therefore once the addition has been made on the basis of admission no appeal is maintainable. In any case the assessee has not been able to show any relationship with the donor and therefore there can not be any love and affection with the non relative and the assessee has not produced any evidence to show close relationship between the assessee and Abinashi Lal Bajaj. Therefore the decision of Hon'ble Supreme Court in case of CIT V. P. Mohankala (2007 (5) TMI 192 - SUPREME Court ) and Smt. Usha Rani Vs. CIT (2007 (2) TMI 167 - PUNJAB AND HARYANA HIGH COURT ) are clearly applicable to the facts of the case. In view of this we find nothing wrong with the order of the Ld. CIT(A) and confirm the same - Decided against assessee
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