2014 (9) TMI 1079

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.... Per Shri George Mathan, J.M. ITA No.449/Kol/2012 is an appeal filed by the assessee against the order of the Ld. CIT(A)-XXXII, Kolkata in Appeal No.160/CIT(A)-XXXII/09-10/Cir- 51/Kol. dated 28th November, 2011 for the assessment year 2004-05. ITA No.450/Kol/2012 is an appeal filed by the assessee against the order of the Ld. CIT(A)-XXXII, Kolkata in Appeal No. 161/CIT(A)-XXXII/09-10/Cir-51/Kol....

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....nder section 131 to the four donors. It was a submission that all the four donors had appeared and had confirmed giving of the gifts to the assessee's minor son. It was a submission that the ld. AO did not accept the claim of gift and had made the addition on account of receipt of gifts as deemed income of the assessee on the ground that creditworthiness of the three donors were not proved and in ....

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....Coordinate Bench of this Tribunal in the case of Sri Sunil Kumar roy -vs- DCIT in ITA No.1879.Kol/2010 dated 17.07.2014, the addition, as made by the AO and confirmed by the ld. CIT(A) in respect of gifts received by the assessee's minor son for the relevant assessment year from the four donors, stands deleted. 7. In respect of ground no.3, the issue was against the traveling expenses incurred ....

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....he benefit in the return filed under section 148 and on the ground that the rent from land is not eligible for deduction under section 24(a), this issue is restored to the file of the AO for re-adjudication. It is noticed that the ld. CIT(A) has also not adjudicated on the issue. In these circumstances, this issue is restored to the file of the AO for re-adjudication. If the assessee is entitled t....