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2010 (10) TMI 600 - AT - Income TaxAddition - Genuineness of the gift - the assessee claimed to have received gift from Mr.Brian Fernandes who was stated to be husband of assessee's friend Mrs.Venetia Fernandes. No evidence worth the name, except copy of memorandum from Mrs. Venetia Fernandes, was filed at the assessment stage - In order to establish the genuineness of the gift the onus was upon the assessee to establish the identity and capacity of the donor along with the genuineness of the transaction - The passport of Mrs.Venetia Fernandes (wife of donor) could not be held to be a valid document to prove the genuineness of the gift received from the donor - The learned CIT(A) went on to hold that it was the duty of the A.O. to investigate further if he had any doubt about the creditworthiness of the donor and bring more material on record so as to justify its rejection - set aside the impugned order and restore the matter to the file of A.O. for taking a fresh decision as per law after allowing a reasonable opportunity of being heard to the assessee - appeal is allowed for statistical purposes
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