https://www.taxtmi.com/caselaws?id=11579 HC upheld the Tribunal's factual findings that the Assessing Officer's inquiries, including bank verification, legitimately cast doubt on the genuineness of the alleged gift from an unrelated third party. The court found no merit in the claim that the assessee was denied a proper opportunity to prove the gift, and concluded the Tribunal's conclusions warranted no interference. The challenge to the assessment was therefore dismissed. en-us Tue, 26 Nov 2002 00:00:00 +0530 Wed, 05 Nov 2025 11:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11579 HC upheld the Tribunal's factual findings that the Assessing Officer's inquiries, including bank verification, legitimately cast doubt on the genuineness of the alleged gift from an unrelated third party. The court found no merit in the claim that the assessee was denied a proper opportunity to prove the gift, and concluded the Tribunal's conclusions warranted no interference. The challenge to the assessment was therefore dismissed. Case-Laws Income Tax Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11579