2006 (9) TMI 143

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..... rities below by upholding the addition made on account of impugned gifts of Rs. 2 lakhs, 1.70 lakhs and 0.30 lakh? (b) Whether, on the facts and circumstances of the case, the findings of the Income-tax Appellate Tribunal are perverse and against the evidences on record thus unsustainable in law? (c) Whether the Income-tax Appellate Tribunal has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria while deciding the issue of genuineness of the impugned gifts?" 2. The facts noticed in the order of the Tribunal are that the assessee had constructed a house property. He had claimed to have received various gifts aggregating to Rs. 15,69,000 for the assessment years 1997-98 to 2001-02 from various no .....

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..... to be sister of the neighbour of the assessee living in 14, Bank Colony, Patiala, and the assessee was living in 13, Bank Colony, Patiala that too on rent otherwise the assessee even does not know the name of the husband of the donor or his address and telephone number, etc. (D) The donor shifted to Germany 15-20 years back. (E) The donor never made similar gifts to her real brothers living in 14, Bank Colony where she is stated to be the regular visitor. Her brothers have not even renovated their old house for the last 20-25 years. Had she been generous enough to donate to the assessee living next door to her brothers, she would have first preferred to help renovate the house of her brothers and would have helped her brothers to expand .....

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..... t. Surinder Kaur has no relationship or consideration to make such gifts nor there was any such occasion for making such gifts." For similar reasons, the gifts alleged to have been made by Sh. Jagdev Singh and Sh. D. S. Chahal were not found to be genuine. As regards the gift made by Berjinder Pal Singh, who was the nephew of the assessee, the matter was remanded to the Assessing Officer. 4. Learned counsel for the assessee submitted that the findings recorded by the Tribunal are perverse and the gifts should have been held to be genuine. 5. Reliance has been placed on judgments of the Delhi High Court in CIT v. Mrs. Sunita Vachani [1990] 184 ITR 121 and CIT v. R. S. Sibal [2004] 269 ITR 429, wherein gifts from strangers were held to be .....

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