https://www.taxtmi.com/caselaws?id=23455 The HC dismissed the petition, upholding the ITAT's factual finding that the alleged gifts were genuine and that the CIT's order under s. 263 could be set aside. The court held this was a pure question of fact based on the record; absent tangible evidence beyond suspicion, receipts from abroad could not be treated as the assessee's income. No question of law arose, so the Tribunal's cancellation of the s. 263 order was sustained. en-us Mon, 05 Feb 1990 00:00:00 +0530 Mon, 27 Oct 2025 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23455 The HC dismissed the petition, upholding the ITAT's factual finding that the alleged gifts were genuine and that the CIT's order under s. 263 could be set aside. The court held this was a pure question of fact based on the record; absent tangible evidence beyond suspicion, receipts from abroad could not be treated as the assessee's income. No question of law arose, so the Tribunal's cancellation of the s. 263 order was sustained. Case-Laws Income Tax Mon, 05 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23455