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2018 (9) TMI 1091 - AT - Income TaxValidity of assessment being beyond jurisdiction of the AO - addition u/s 68 and 69 - Held that:- CIT (A) has considered the fact that the additions made by the AO are only with respect to the unexplained source of addition to the capital account and, therefore, the AO has not travelled beyond the scope of selected scrutiny. Even otherwise, when the assessee can challenge the further addition made by the AO which is beyond the scope of limited scrutiny and, therefore, such addition made by the AO would not nullify the entire assessment proceedings when the jurisdiction assumed by the AO by issuing the notice under section 143(2) was one of the issues in the assessment. When the ld. CIT (A) has finally deleted the addition made by the AO, then this issue does not germane to the present proceedings. Addition on account of gift - assessee has claimed the gift of ₹ 8,00,000/- received from Smt. Poonaj Kanjani stated to be the Aunt of the assessee and non-resident Indian based at UAE - Held that:- We find that the AO has raised the pertinent objection regarding the claim of gift received from Smt. Poonam Kanjani and assessee has failed to satisfy the requirement as per the provisions of section 68 of the Act. Accordingly, we do not find any error or illegality in the impugned orders of the authorities below. - Decided against assessee
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