2025 (8) TMI 1257

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....he Assessee : Sh. Narender Chhillar, Adv. For The Department : Sh. Sanjay Kumar, Sr. DR ORDER These twin assessees, namely, Smt. Manisha Chaudhary and Smt. Pratibha Chaudhary have filed their instant as many appeals ITA No. 4880 & 4881/Del/2024 for assessment year 2011-12 against the Commissioner of Income Tax (Appeals)-11 [in short, the "CIT(A)"], Delhi's order dated 28.01.2019 passed in....

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....Singh and father Sh. Suresh Chand (expired on 16.03.2016). The Revenue's case, on the other hand, strongly supports the impugned additions that the assessees have failed to discharge their identical onus of proving the said gift as genuine and donor's creditworthiness to this effect. 5. I have given my thoughtful consideration to the foregoing vehement rival contentions and see no reason to acc....