Occassion mandatory for a gift

[Satbir singh wahi]

gift received from mother , well supported by gift deed, bank a/c , cheque copy. assessing officer is of the view that no occassion of gift so wants to treat otherwise.is occassion necessary.

AI Summary

Gift by natural love and affection: no occasion required, timing alone doesn't vitiate a documented family gift.
Gifts arising from natural love and affection do not require a specific occasion; a parent may validly gift to a child at any time. While tax authorities may query timing, amount or conformity with social norms, absence of an occasion does not, by itself, invalidate a documented family gift.