TaxTMI 
TaxTMI 
2006 (7) TMI 160
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....es of the case, the Income-tax Appellate Tribunal was justified in confirming the action of the authorities below by upholding the addition made on account of impugned gifts of Rs. 47,752/- and Rs. 35,752/- (being enhancement of income)? (b) Whether, on the facts and circumstances of the case, the findings of the Income-tax Appellate Tribunal are perverse and against the evidences on record thus unsustainable in law.? (c) Whether the Income-tax Appellate Tribunal has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria while deciding the issue of genuineness of the impugned gifts?" 2. The facts, as evident from the record, are that the assessee filed return of income on March 30, 1995, declaring ....
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....ift from one Smt. Gurdev Kaur a close family relative/friend. It was submitted that Smt. Gurdev Kaur was produced in person before the Assessing Officer, who after making certain verbal inquiries, asked her to leave. Accordingly, the assessee was under the impression that the necessary explanation has been furnished to the satisfaction of the Assessing Officer. It was further submitted by the assessee that the amount was received by him on the occasion of marriage of his daughter and during that period even remittance in the Foreign Exchange (Immunities) Scheme, 1991 (for short "Scheme, 1991") was in force. It was further pleaded that the assessee had received certain other gifts from some persons during the subsequent year, the additions m....
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....at the procedure laid down therein for claiming immunity was not followed. As the assessee failed to discharge the burden, the additions made by the Assessing Officer were upheld in appeal. 5. During the course of the appellate proceeding, it was found by the Commissioner of Income-tax (Appeals) that though the Assessing Officer had examined the genuineness of impugned gift of Rs. 47,752/- dated April 3, 1992, but had failed to examine the genuineness of eight other entries in the same account. Thereafter, a show-cause notice was issued seeking explanation thereof. In response to the show-cause notice, the assessee submitted as under: "As regards the various small amounts are concerned, they are on accounts of small gifts on the occasion....
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....pugned additions, the assessee went in appeal before the Tribunal. There the plea of the assessee was that Smt. Gurdev Kaur was the assessee's maternal aunt (father's sister) who is settled in Australia and the gifts were received on the occasion of marriage of the assessee's daughter which took place subsequently and the plea regarding immunity under the Scheme 1991 was also reiterated. 8. The Tribunal did not find any merit in the pleas raised by the assessee, which were the same as raised before the Commissioner of Income-tax (Appeals) rather it was found that the claim of the assessee that Smt. Gurdev Kaur was his maternal aunt was found to be factually incorrect as even in her affidavit smt. Gurdev Kaur mentioned the asses....
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....ad on some family function claiming them to be his family relations. Neither the relation was mentioned nor occasion of the gifts. 10. While considering a similar plea raised by the assessee, this court in Harish Kumar Singal v. Asst. CIT (Investigation) [2005] 276 ITR 355 observed as under: "This court while adjudicating an appeal under section 260A of the Act is required to decide only substantial questions of law and shall interfere if it is shown that the finding of the Tribunal is either perverse, arbitrary or is based on no material or is contrary to any statutory provision. This court cannot interfere with the order only on the ground that on a reappraisal of evidence, as an appellate forum, a different view can be taken. Learned ....