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2017 (6) TMI 342 - AT - Income TaxAddition made in the hands of assessee, his brother and mother on account of the alleged foreign gifts received - plea of the assessee was that the set off of the said addition may be given against the income from undisclosed source assessed in the hands of the Shri G.R.Madhyan, who is the father of the assessee - Held that:- There is a finding on record in the case of Shri G R Madhyan, no issue was raised against the order of Commissioner of Income Tax (Appeals) in the case of Shri G.R.Madhyan, giving a finding that the alleged gifts in question should be assessed in the hands of the recipients as income from undisclosed sources. The issue that the impugned gifts are assessable in the hands of the assessee has thus become final. This is the finding of the Commissioner of Income Tax (Appeals) given vide para 3.12 at page 11 of the appellate order which has been reproduced by us in the paras here in above. In view thereof, we find no merit in the plea of the assessee that the addition made in the hands of the assessee be set off against the income assessed in the hands of the Shri G.R.Madhyan. We reject the same and uphold the addition in the hands of assessee. The grounds of appeal raised by assessee are thus dismissed.
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