2022 (8) TMI 1569

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.... Mrs.V.Pushpa Standing Counsels For Respondent in all T.C.As : Mr.R.Sivaraman COMMONJUDGMENT (Judgment was delivered by R. MAHADEVAN, J.) These tax case appeals have been filed by the appellant/Revenue, calling in question the correctness of the common order dated 16.07.2013 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai, in respective I.T.A.Nos.789/Mds/2013 to 794....

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....n that the sums received by the assessee are gifts from Shri Ansari and are genuine and that Shri Ansari has adeque means to give such gifts to the assessee?" 3. When these matters were taken up for consideration, the learned Standing Counsels for the appellant/Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019, issued by the Central Board Direct Taxes, wherein,....