TMI Blog2007 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ip between donor & donee - assessee failed to discharge onus to prove gifts - it is against the human probability that a stranger is claimed to have made gifts – reassessment proceedings were valid – assessee’s appeal dismissed - 571 and 574 of 2006 - - - Dated:- 26-2-2007 - M. M. KUMAR and RAJESH BINDAL JJ. JUDGMENT The judgment of the court was delivered by M. M. KUMAR J.— 1. This o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income-tax Appellate Tribunal is bad in law as there was no assessment completed in respect of the, original return filed with the Department nor was there any record or application of mind by the Assessing Officer ? B. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in confirming the action of the authorities below by upholding the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in confirming the action of the authorities below by upholding the reopening of the assessment under section 148 as valid on the basis of the proceeding in the subsequent assessment year, i.e., the assessment year 1996-97, which action of the Income-tax Appellate Tribunal is bad in law? E. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng influenced by irrelevant factors and applying erroneous criteria while deciding the issue of genuineness of the impugned gifts and that of the opening balance ?" 3. We have heard learned counsel for the appellant at length and find that none of the aforementioned questions of law would arise for our determination because, firstly, it is found from a perusal of the orders on record that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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