TMI Blog2006 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... n Subhash Chander Sekhri v. Deputy CIT [ 2006 (7) TMI 160 - PUNJAB AND HARYANA HIGH COURT] . We are of the view that the concurrent findings of fact recorded by the authorities that the gifts in question were not genuine, are pure findings of fact and no substantial question of law arises. The appeal is accordingly dismissed. - Hon'ble Judges Adarsh Kumar Goel and Rajesh Bindal, JJ. For the Appellant : S.K. Mukhi, Adv. JUDGMENT 1. This appeal has been preferred by the assessee against the order of the Income-tax Appellate Tribunal, Chandigarh dated October 7, 2005, for the assessment year 1998-99, proposing the following substantial questions of law: (a) Whether, on the facts and circumstances of the case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessment order along with replies given by the assessee. On the basis of the statement of the assessee and the relevant evidence on record, the Assessing Officer came to the conclusion that even the identity of the donors was in doubt. The genuineness of the gifts was not established and that she was not related to the assessee and there was no occasion for making the gift. 3. The reasons given by the Assessing Officers with regard to the gift made by Smt. Surinder Kaur are: The perusal of the above statement clearly establishes the following facts: (A) The donor is not in any way related or closely connected to the assessee family. Apparently, she is a professional donor. (B) Donor's family never received simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a copy of the bank draft No. FRA 163292, dated. December 10, 1997, of the State Bank of India, Frankfurt/main Germany branch relevant that donor had given her name as Sukhwinder Kaur giving her account No. K-5405 and had signed as S. Kaur. However, the affidavit was filed in the name of Surinder Kaur Chawla and the signatures on J aspal Singh, the assessee, stated that the actual name of the donor is Smt. Surinder Kaur. In view of these facts even the identity of the donor is not confirmed either from the name or from the signatures on affidavit and bank draft. (I) In view of the above facts and genuineness of the gifts has not been conclusively proved that the amount was needed by the assessee for construction of a house and for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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