TaxTMI 
TaxTMI 
2012 (7) TMI 480
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....rary, uncalled for and without prejudice, excessive in the facts and circumstances of the case." 3. The learned counsel for the assessee submitted that the assessee is in the business of trading and arhat of cloth at a small town of Pilkhuwa in District Ghaziabad wherein the lanes are very narrow and no personal use is possible of the car and telephone. He submitted that the expenses under the head car expenses and telephone expenses were entirely for business purposes. He contended that the business is conducted by the assessee with the help of a few employees and, therefore, there could be no disallowance on account of personal use. 4. The learned DR submitted that the personal use of the vehicle and telephone could not be ruled out....
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....d her permanent account number was submitted to the Assessing Officer. The copy of the acknowledgment of filing of the return of income for the relevant AY 2005-06 was also submitted by the assessee. The copy of the donor's bank account on which the cheque for the amount of gift was issued was also furnished to the Assessing Officer. He submitted that the donor had not made any other gift to the assessee or her family members during the last many years. The Assessing Officer issued a notice under Section 131 to the donor and the donor Smt.Anita Rani Singhal complied with the same and appeared before the Assessing Officer in person. Her statement on oath was recorded by the Assessing Officer on 28.12.2007. During the course of the stateme....
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....a Bench). (iii) DCIT Vs. Rohini Builders - (2002) 256 ITR 360 (Guj.). 8. The learned DR has opposed the submissions of the learned counsel for the assessee. She submitted that there was no relation between the donor and the donee and the assessee has pleaded that it was only due to friendship that the donor has gifted a sum of Rs. 2 lakhs to the assessee. She submitted that the cash was introduced by the donor in her bank account with Syndicate Bank in order to make the gift and the source of the money deposited in the bank account of the donor could not be proved by the assessee. She referred to the relevant portions of the assessment order in support of the case of the Revenue. She relied on the order of the Assessing Officer and CI....
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....ssment year 2005-06 by the donor Smt.Anita Rani Singhal and also copy of her bank account on which the gift cheque for the amount of gift was issued by her. It is also not disputed that the donor had not made any other gift to the assessee or her family members during the last five years. The Assessing Officer issued summons under Section 131 to Smt.Anita Rani Singhal, which were complied with and the donor appeared in person before the Assessing Officer and her statement on oath was recorded by the Assessing Officer on 28.12.2007. A perusal of the copy of statement of the donor filed in the compilation before us shows that she was regular income tax assessee with ITO, Ward-1, Hapur and had given her permanent account number. She was assess....