2008 (11) TMI 665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, 'the Act') against the order of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar passed in ITA No. 371 (Asr.)/2006 for the assessment year 2000-01, served upon the appellant as on 2-2-2008, proposing to raise following substantial questions of law :- "1. Whether the Tribunal had erred in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, despite specific requests of the assessee for the same ?" 2. The assessee received gift of Rs. 5 lakhs from one Suresh Bajaj. The Assessing Officer reopened the assessment on receiving information that in fact, the gift relied upon by the assessee represented his income. The assessment was made accordingly. The said view was affirmed by the CIT(A) as well as the Tribunal. The Tribunal, inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot produced before the Assessing Officer. In fact, the Assessing Officer has adversely commented upon the evidence furnished by the assessee. Though the assessee has filed a paper book, yet the copies of certificate of the Notary and an affidavit are conveniently omitted from the paper book filed before the Tribunal. Thus, independent of the statement of Shri Rakesh Bajaj, the addition is justifie....