1990 (9) TMI 35

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....lowing questions to this court : "1. Whether the Income-tax Appellate Tribunal was justified in law and on facts in upholding the addition of Rs. 50,000, being the amount of gift made to the assessee by Smt. Shriomani Devi, in complete disregard of the fact that in the assessment year 1973-74 too, a similar gift was received by the assessee from the husband of the said donor, which had been acc....

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....e because the Department had disbelieved the contention of the assessee that there had been a valid gift made to the assessee. The submission of learned counsel for the petitioner is that the donor was not examined. We find that the onus of proving the validity of the gift was on the assessee. It was for the assessee to produce the donor for being examined. There is no grievance made by the assess....