Cash gift from uncle without gift deed and now uncle is dead at the time of scrutiny

[ASHOK SARANG]

Assessee receive a gift from his uncle in cash of Rs. 375000/- in cash , Uncle is agricultarist having sufficient agriculture land in his name , there is no gift deed , Uncle died befor Scrunity and uncle did not filled the return .AO

Disallowed the gift , assessee want to  appeal, wether affidavite from aunty and his children (major) is sufficient as a proof of gift or suggest me which document is sufficient? is there any case law?

AI Summary

Gift proof: source documents and family affidavits can validate a cash gift without a deed, aiding appeal.
Establishing a cash gift from a deceased uncle without a gift deed requires evidence on timing, donor capacity and corroboration. Relevant proof includes donee declarations, book entries, family affidavits, and financial records tracing the cash to the donor (bank slips, fixed deposit or sale proceeds, joint account entries). The combination of contemporaneous documentation and testimony aimed at showing the source of funds and prior inter-family dealings is central to overturning an assessing officer's disallowance on appeal.