TMI Blog2020 (10) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... the daughter of the assessee namely Dr. Richa has been settled at USA, therefore, the assessee could not produce her before the AO - assessee has further explained the source of the donor also that the said amount was received by his daughter from her mother-in-law on account of accident claim of her former husband. No justification on the part of the CIT(A) to disbelieve the claim of the assessee on the basis that the daughter of the assessee has also gifted some money to her mother also - It is to be seen in the assessment of the income of the wife of the assessee but that fact has no relevancy so far as the facts of the present case are concerned. The claim of the assessee has been denied by the CIT(A) merely on the basis of assumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer as she was sett led at USA. The Assessing Officer, therefore, concluded that the assessee could not satisfactorily prove that the said amount was received as gift from his daughter. He, accordingly treated the said amount as unaccounted income of the assessee and added the same to the returned income of the assessee. 3. Being aggrieved by the said order, the assessee preferred appeal before the Ld. CIT(A). The Ld. CIT(A) vide impugned order dismissed the appeal of appellant-assessee observing that the wife of the assessee namely Smt. Pratima had also received an amount of ₹ 60,000/- as gift from her daughter Dr. Richa Thakur. He observed that under normal circumstances the father do not accept gift from his d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 6. Now coming to the merits of the case. The addition has been confirmed by the CIT(A) only on the basis of assumption that a father will not take a gift from his daughter, however, as per the provisions of section 56 of the Income Tax Act , 1961 ( in short 'the Act '), the father and daughter comes in the definition of relatives and there is no bar for giving or taking gift inter se by them. The amount has been transferred to the account of the assessee from bank account of the daughter of the assessee. It has also not been disputed that the daughter of the assessee namely Dr. Richa has been set t led at USA, therefore, the assessee could not produce her before the Assessing Officer. The assessee has further explained the so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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