2019 (6) TMI 1410

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....i ORDER Shamim Yahya,  By way of this Miscellaneous Application assessee seeks rectification of mistake apparent from record in the order of this Tribunal in ITA No. 2334/Mum/2012 for A.Y. 2007-08 vide order dated 1.11.2017.  In the said order the ITAT has rejected the assessee's claim of gift from daughters who were themselves studying and son who has just taken up a job. The ITAT....

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....These persons are ITA No. 2334/Mum/2012 (A.Y. 2007-08) Kailash A. Kothari vs. ITO not filing the return of income.  No statement of bank account of the said donor has been produced. No detail of the working of the opening balance in her hand has been produced. The husband of the sister is an accountant without much income. In this factual scenario, we find that it is abundantly clear that ....

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....r has been given without taking into account these vital documents. It has been submitted that the assessee cannot be required to explain sources of source. It has been submitted that the gift was given to take care of the treatment of medical urgency.    3. In the above background, the assessee submits that the ITAT order suffers from mistake apparent from record and hence prays that m....