TMI Blog2012 (9) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... the query raised by the Department. The burden is on the assessees to show that the amount received by purported gift(s) from the two donors was a "gift" in the legal sense who contended that no opportunity was given to prove their case - the impugned Orders of the High Court and the ITAT is set aside and ITAT is directed to re examine - open to the assessees to produce relevant evidence in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel on both sides. These civil appeals filed by the Department concern Assessment Years 1994-1995 and 1995-1996. P.R. Ganapathy, Respondent No. 1, claims to have received purported gift from two NRIs, viz., T. Chandra and Pushpa Rani in the sum of Singapore Dollars 2,14,000/- and 1,70,000/- respectively. Respondent No. 2 - T. Kannaki, received purported gift in the sum of Singapore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective accounts to make these purported gift(s) in Singapore Dollars, which is almost running into more than five lakhs. This question has also not been considered by the High Court, which has summarily dismissed the appeal. However, it is contended by the learned counsel for the assessees that no opportunity was given to prove their case. In the circumstances, we set aside the impugned Orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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