TMI Blog2022 (10) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... the veracity of such affidavit. Merely stating that the affidavit was procured subsequent to marriage, in my considered view is not justified. CIT(Appeals) ought to have verified the correctness of the claim of the assessee. Therefore, set aside the impugned order and restore the assessment to the file of the Assessing officer to decide it afresh after considering the evidences placed by the assessee in the form of affidavit and frame the assessment afresh. Grounds raised in this appeal are allowed for statistical purpose. - ITA No. 1832/DEL/2019 - - - Dated:- 9-9-2022 - Shri Kul Bharat, Judicial Member For the Appellant : Ms. Vandna Bhandari, Adv. For the Respondent : Shri Om Prakash, Sr. DR ORDER PER KUL BHARA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a demand ignoring the proposition laid down , the gifts received by the newly wed couple from the immediate family or relatives are not taxable in India, as per income tax Act. 5. On the facts and circumstances of the case , the Ld Assessing Officer was not justified on facts and in law in raising a demand ignoring the proposition laid down the gifts that are received can be in the form of cash, property, jewellery electronic, moveable property or immovable property and so on the Income Tax Act. 6. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing. 3. The assessee has also taken revised ground of appeal, which reads as under: The AO erred in adding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,71,050/-; and family relatives of Rs. 3,99,500/-. It was also stated that the assessee had incurred expenses out of savings from her parents, money left by her grand-father late Sh. S. Jiwan Singh; loan taken by her brother for her marriage to the tune of Rs. 2,60,000/- and her personal savings to the tune of R. 96,196/-. The Assessing Officer gave benefit of loan taken by her brother and expenses incurred out of her past savings. Learned counsel submitted that both the authorities failed to appreciate the fact that there is tradition in marriage of a female. She gets gift etc. and the assessee also had taken loan from various persons who have also confirmed the same, but the authorities below for the reasons best known to them have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
