Court No. - 37 Case :- INCOME TAX APPEAL No. - 286 of 2007 Petitioner :- Shri Noor Saleem Rana Respondent :- Commissioner Of Income Tax (Appeals) & Another Petitioner Counsel :- Suyash Agarwal Respondent Counsel :- A.N. Mahajan, S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard Sri R.R. Agrawal, learned Counsel for the appellant and Sri A.N.
Mahajan, learned Standing Counsel.
It appears that the appellant has received certain amount, which was claimed
to have been received by way of gift. The assessee was asked to prove the
gift. The assessee was not able to produce the donor and was not able to
adduce the evidence to prove the genuineness of the gifts namely the identity
of the donor and donee, creditworthiness of the donee, the relationship
between donor and donee, to establish natural love and affection between
them. Thus, the gifts remained unexplained. Therefore, the addition has been
made by the assessing authority which had been confirmed by the
Commissioner Income Tax (Appeal) and the Tribunal.
We have perused the order of the Tribunal and the authorities below. The
finding in this regard are finding of fact and does not give rise any substantial
question of law.
The appeal fails and is dismissed.
Order Date :- 29.7.2010
S.P.