2005 (11) TMI 63

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....eal No. 83 of 2002 : "Whether, on the facts and circumstances, the addition of Rs. 1,76,400 in the assessment of the assessee claimed to have been received from her father over a number of years and supported by materials placed by her on protective basis is not sustainable by rejecting such claim on conjectures and surmises without holding any enquiry into correctness of such materials?" Appeal No. 81 of 2002 : "(i) Whether, on the facts and circumstances of the case, rejection of the assessee's claim to having received gift of Rs. 20,000 from her father, who is a lecturer, during the previous year relevant to the assessment year is founded on conjectures and surmises without making any effort to verify the correctness of the mate....

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....sment year 1995-96, she submitted a return for a sum of Rs. 30,000 which was also below the taxable limit. For the assessment year 1993-94, she has claimed certain investment as opening capital balance and the source of the said investments were shown to be marriage gifts received during the year ending March 31, 1990, and subsequent gifts from her parents from time to time every year on marriage anniversary. Though details had not been furnished about the interest received from different persons, the assessee filed a declaration dated February 29, 2000, from Sh. W. A. Siddiqui regarding giving of gifts to his daughter Smt. Huma Hussain. The assessment orders were passed in both the cases on February 28, 2001, by discarding the declar....

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....ve. Be that as it may, from the material facts noticed by US, it is clear that the affidavit of the father of the petitioner has been rejected on the very day it was presented by passing the assessment order without affording any opportunity of hearing to the assessee or by calling upon the deponent to clarify the deficiency in the affidavit if any and to ask for any corroborating material for the statement of the said Mr. W. A. Siddiqui. The existence of the petitioner's father as a genuine person is not in dispute. That he is employed as lecturer in Ajmer is also not in dispute. The fact that the assessee is married and staying at her matrimonial. home at Bhilwara, is also not in dispute. Under these circumstances the making of declara....