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2018 (7) TMI 1089 - AT - Income TaxAddition of gift received by the assessee from the wife of the elder brother of the assessee’s husband (Jethani) - Held that:- CIT(A) has simply brushed aside the documentary evidence filed by the assessee, observing that the affidavit, or confirmation, or transaction of cheque just explained the receipt of the amount by the assessee, but not the genuineness of the gift. The contents of the documentary evidence filed and the statement of the donor have not even been discussed. It is, thus, a case of non-reading and misreading of material documentary evidence brought on record by the assessee before the ld. CIT(A). Therefore, the matter is remitted to the ld. CIT(A), to be decided afresh in accordance with law, discussing, on merits, all the evidence relied on by the assessee, on providing due and adequate opportunity of hearing to the assessee. All pleas available under the law shall remain so available to the assessee. The assessee, no doubt, shall co-operate in the fresh proceedings before the ld. CIT(A). Ordered accordingly.
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