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2010 (11) TMI 531 - AT - Income TaxRevision u/s 263 - Addition u/s 40A(2)(b) - Merely because the Assessing Officer after making enquiries does not make a reference to the same in the assessment order, that would not make the assessment order erroneous - it has duly been demonstrated that the gift had been received from assessee's aunty i.e., father's brother's wife and this relation comes under the list provided under section 56(2)(v) r/w Explanation (vii) - once he had taken a possible view after making enquiries, then, merely because the Commissioner of Income-tax felt that detailed enquiry was required, the assessment order could not be treated as erroneous - Decided in favour of the assessee
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