1984 (8) TMI 124

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....account books of M/s Hari Chand Ghanshyam Dass & Co. Which were claimed to be gifts received from the persons mentioned below. Name of the Depositor Deposits with names of donors 1.Sh. Ghanshyam Dass Rs. 20,000 Herbhajan Singh . Rs. 15,000 Ashok Kumar . Rs. 15,000 Jeet Singh . Rs. 50,000 . 2. Sh. Vijay Kumar (Indl.) Rs. 30,000 Khilari Singh 3. Smt. Suresh Gupta Rs. 25,000 Suraj Bhan . Rs. 20,000 Rajender Kumar . Rs. 15,000 Sushil Kumar . Rs. 15,000 Amitul Raquib . Rs. 75,000 . 4. Sh Pradeep Kr. Gupta Rs. 20,000 Naresh Kumar . Rs. 10,000 Sallu . Rs. 10,000 Sushil Kumar . Rs. 15,000 Ashok kumar . Rs. 55,000....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uineness of the said deposits. 3. It is urged before us that in conformity with the Tribunal order in the firm's case, the matte in respect of the aforesaid respondents should also be restored to the file of CIT(A) to consider the genuineness of the gifts received by the aforementioned respondents during the year under consideration. We order accordingly and restore the matte to the file of CIT(A) to examine afresh the genuiness of the gifts received by the seven respondents. 4. An additional in the Revenue's appeal in the case of Vijay Kumar is regarding assessment in hands of Vijay Kumar of interest of Rs. 1,853 and Rs. 480 which the two minor daughters of Vijay Kumar, namely surbeheo and Shilpi received form the aforesaid firm on a....