TMI Blog1989 (9) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the assessment year 1983-84, the beneficiaries received a gift of Rs. 10,04,762 from Mrs. Neelam Mohan Valrani at Dubai on 3-1-1982 the donor is a non-resident. The Income-tax Officer, while completing the assessment accepted the gift as a genuine gift and observed as follows : "During the year of account the beneficiaries have received gift from Mrs. Neelam Mohan Valrani at Dubai in 3-1-1982. She is a non-resident. The declaration of the gift by the donor and donee has been made in Dubai before the Consulate General of India, Dubai, on 3-1-1982. Xerox copy of the same is obtained and kept on the record. The foreign remittance in the share of gift has been received through bank. Xerox copy of the bank account is obtained and kept on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iii) Certificate of foreign inward remittance dated 25-1-1982 issued by the Central Bank of India, Churchgate Branch, Bombay. It was, therefore, urged that all proper enquiries had been made by the ITO when he completed the assessment. It was submitted that no further enquiries or investigation was required to be made in the present case and therefore, the conclusion of the CIT that no proper enquiries had been made was unwarranted on the facts of the present case. He submitted that the gift had been made out of natural love and affection by the donor, who was a cousin sister of the mother of the donee. He argued that the conditions and tests to prove a cash credit would be more stringent and strict than the conditions and tests requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make enquiries in this direction and thereafter pass a fresh assessment order. 5. We have heard the parties who addressed us at great length. In the present case when the ITO completed the assessment the financial capacity of the donor to make the gift was not enquired into by him. The pieces of evidence and the line of enquiry was only in relation to the identity of the parties, the remittance of the amount through banking channels and the offer and acceptance of the donor and the donee before the Consulate General at Dubai. The assessment order is silent on the capacity of the donor to make the gift in question. The evidence in this regard which was submitted before us at the time of hearing by the learned counsel for the assessee can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining some mistake or errors of fact or law, which can be termed as erroneous which he can revise but also an order which simply accepts what the assessee has stated and which has been passed without making proper enquiries. In the present ease for example as has been stated in para-7 of the CIT's order on the basis of the letter dated 11-1-1985, the ITO believed that the donor was the real sister of the mother of the beneficiaries. This letter was accepted and believed without any enquiry. On the questioning of one Shri Om Prakash Navani by the CIT himself, it was revealed that the donor was not the real sister but a distant relation. 6. The reliance by the assessee's counsel on the decision of the Supreme Court in Parimisetti Seetharam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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