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TMI Blog2015 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... (for brevity, 'the Tribunal') in ITA No. 509(ASR)/ 2004 in respect of assessment year 1989-90. 2. In our considered view, the following question of law would emerge from the order of the Tribunal for determination by this Court:- "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in deleting the addition of Rs. 3,16,570/- allegedly received by the assessee as foreign gift? 3. The facts leading to the filing of instant appeal are being noticed. For the assessment year 1989-90, respondent- assessee filed the return on 15.11.1989 showing his income to be Rs. 21,330/-. However, the Assessing Officer called upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. However, on an application filed by the assessee before the Tribunal, the order dated 20.2.1998 was recalled and the matter was remanded back to the Assessing Officer for decision afresh in the light of some documents which the assessee produced before the appellate authorities. Consequently, the matter was re-heard. The Assessing Officer vide order dated 8.2.2002 again ordered the addition of aforesaid amounts, besides some other additions, in the income of the assessee. The appeal preferred by the assessee before the CIT(A) also came to be dismissed vide order dated 2.6.2004. However, on an appeal preferred by the assessee before the Tribunal, the addition of Rs. 3,16,570/- was ordered to be deleted vide order dated 6.7.2005, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee from a non-resident Indian with whom the assessee had no relationship, while relying upon various decisions rendered on the issue, held as under:- "9. The matter of receipt of foreign gifts even earlier had engaged attention of the courts. This Court in Lal Chand Kalra Versus CIT (1981) 22 CTR 135 had held that NRI gift from a stranger was neither genuine nor valid. This judgment was followed in Jaspal Singh Versus CIT (ITA No.256 of 2006) decided on 15.9.2006 by this Court as also judgment in Sajan Dass and Sons Versus CIT (2003) 264 ITR 435 by Hon'ble Delhi High Court. Recently, this Court in ITA No.498 of 2005 decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Kalra v. CIT, 22 CTR 135, judgment of Delhi High Court in Sajan Dass and Sons v. CIT, (2003) 264 ITR 435, CIT, West Bengal II v. Durga Prasad More, (1971)82 ITR 540 and Sumanti Dayal v. CIT, (1995) 214 ITR 801." 10. Even this Bench in ITA No.72 of 1999 titled Shri Hanuman Dass Versus The Commissioner of Income Tax, Jalandhar and another decided on 22.11.2013 held as under: "Taking up the case in hand, even when the donor had the means to make the gifts, there being neither any relationship nor there being any circumstance to show natural love and affection of the donor for the donee nor there being any occasion to make such gifts to the assessee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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