https://www.taxtmi.com/caselaws?id=284330 The ITAT upheld the rejection of the assessee's claim of a gift due to lack of proof of the donor's capacity. The assessee's attempt to rectify the decision by presenting additional evidence was deemed a review request, not permitted under the Income Tax Act. The Miscellaneous Application was dismissed, affirming the original decision. en-us Mon, 24 Jun 2019 00:00:00 +0530 Tue, 12 Nov 2019 17:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284330 The ITAT upheld the rejection of the assessee's claim of a gift due to lack of proof of the donor's capacity. The assessee's attempt to rectify the decision by presenting additional evidence was deemed a review request, not permitted under the Income Tax Act. The Miscellaneous Application was dismissed, affirming the original decision. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284330