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2009 (7) TMI 56 - HC - Income TaxUndisclosed Sources - Genuine Gift - assessee claimed certain gifts but the Assessing Officer made addition to the declared income by treating the alleged gifts to be income from undisclosed sources - appellant submitted that the donors had given affidavits and the gift deeds were also produced. The Assessing Officer obtained report from Mr. R.S. Bura, Assessing Officer, Rohtak, where the donors disowned the making of the gifts – Held that The object of cross-examination is to test the veracity of the version given in examination in chief. In the present case, even if cross-examination was allowed and the donors who had disowned the making of gifts, were confronted and shown to be factually wrong, the same would have made no difference, as there was no natural love and affection and in its absence, the gifts were not genuine. – Addition confirmed.
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