2010 (10) TMI 600

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..... sioner of Income-tax (Appeals) on 12.01.2009 in relation to the assessment year 2005-2006.   2. The only issue is against the deletion of addition amounting to Rs.13,57,265 made by the Assessing Officer by holding the gift received by the assessee from NRE friend as bogus. The Revenue is also aggrieved against the admission of additional evidence in contravention of provisions or rule 46A. & .....

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..... before him in the form of copy of passport.   4. After considering the rival submissions and perusing the relevant material on record it is noted that the assessee claimed to have received gift from Mr.Brian Fernandes who was stated to be husband of assessee's friend Mrs.Venetia Fernandes. No evidence worth the name, except copy of memorandum from Mrs. Venetia Fernandes, was filed at the ass .....

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..... worthiness of the donor and bring more material on record so as to justify its rejection. We are not inclined to accept this view as it is palpable that the Assessing Officer requested the assessee to furnish documentary evidence in the form of copy of NRE account statement, copy of bank account statement and copy of passport of the donor along with proof of remittance from abroad, which was not c .....

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