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TMI Blog2002 (9) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the revenue in this appeal : "On the facts and in the circumstances of the case, the ld. CIT(A) has erred in law and on facts in deleting the addition made by the Assessing Officer under section 68 on account of unexplained gifts of Rs. 13 lakhs from unrelated NRIs." 2. Briefly stated, the facts are that assessee had received two gifts in the year under consideration, namely, the gift of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the passport of the donors. The CIT(A) also examined the assessment record and found that no enquiry was made by the Assessing Officer though the local address was also available except the enquiry made from the bankers, who had confirmed the fact that payments to assessee were made from NRE accounts of the donors. He also noted that genuineness of any document was not doubted by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Chand Kalra v. CIT [1981] 22 CTR 135 wherein it has been held that gifts to the strangers are not valid. On the other hand, the learned counsel for the assessee has strongly supported the order of CIT(A) and relied on the decisions of Delhi High Court in the case of CIT v. Professor P.G.A. Nath [1998] 234 ITR 854 and CIT v. Mrs. Sunita Vachani [1990] 184 ITR 121 and also the decision of Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e initial burden which lies on the assessee has been discharged and the same was shifted to the Assessing Officer to disprove the same by bringing sufficient material on the record. As observed by the CIT(A), the Assessing Officer has not doubted the genuineness of any of the documents and the addition cannot be made merely on the basis of suspicion or surmises. The identity and capacity of the do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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