https://www.taxtmi.com/caselaws?id=22589 The assessee bore the burden of proving the genuineness of the gift, but failed to discharge it because the donor was not produced and no denial of opportunity to produce the donor or seek summons was shown. The Tribunal's conclusion that the gift explanation was unacceptable was based on appreciation of evidence and factual findings. As the issue turned on facts rather than any legal error or statutory interpretation, no question of law arose from the Tribunal's view treating the amount as income, and the addition was upheld. en-us Thu, 06 Sep 1990 00:00:00 +0530 Fri, 11 Dec 2009 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22589 The assessee bore the burden of proving the genuineness of the gift, but failed to discharge it because the donor was not produced and no denial of opportunity to produce the donor or seek summons was shown. The Tribunal's conclusion that the gift explanation was unacceptable was based on appreciation of evidence and factual findings. As the issue turned on facts rather than any legal error or statutory interpretation, no question of law arose from the Tribunal's view treating the amount as income, and the addition was upheld. Case-Laws Income Tax Thu, 06 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22589