https://www.taxtmi.com/caselaws?id=205372 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s decision to delete the addition made by the Assessing Officer regarding a gift received by the assessee, emphasizing the need for the assessee to provide necessary documentary evidence to prove the genuineness of the gift. Additionally, the Tribunal allowed the appeal for statistical purposes due to the Commissioner's unjustified admission of additional evidence without verifying compliance with the Assessing Officer's requests, highlighting the importance of following due process and providing all necessary documents during assessments. en-us Fri, 15 Oct 2010 00:00:00 +0530 Fri, 12 Aug 2011 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205372 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s decision to delete the addition made by the Assessing Officer regarding a gift received by the assessee, emphasizing the need for the assessee to provide necessary documentary evidence to prove the genuineness of the gift. Additionally, the Tribunal allowed the appeal for statistical purposes due to the Commissioner's unjustified admission of additional evidence without verifying compliance with the Assessing Officer's requests, highlighting the importance of following due process and providing all necessary documents during assessments. Case-Laws Income Tax Fri, 15 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205372