The Commissioner of Income-tax-II, Amritsar v. Sumant Bakshi
[Citation -2015-LL-0521-51]

Citation 2015-LL-0521-51
Appellant Name The Commissioner of Income-tax-II, Amritsar
Respondent Name Sumant Bakshi
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 21/05/2015
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags question of law • gifts


IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-363-2014 (O&M) Date of decision:- 21.05.2015 Commissioner of Income Tax-II, Amritsar ...Appellant Versus Sumant Bakshi ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON BLE MR. JUSTICE G.S. SANDHAWALIA Present: Mr. Denesh Goyal, Advocate, for appellant. **** S.J. VAZIFDAR, A.C.J. (ORAL) This is appeal against order of Tribunal dated 27.03.2014 confirming order of CIT (Appeals) setting aside addition made by Assessing Officer to respondent s income. matter pertains to year 2009-2010. 2. No question of law arises in present case. issue was whether gifts received by respondent from his sister, son and friend were genuine or not. CIT (Appeals) and Tribunal have analyzed entire evidence before coming to conclusion that gifts were genuine. bank statements of each of donors have also been relied upon. This is case of appreciation of facts. No question of law arises. 3. appeal is, therefore, dismissed. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) JUDGE 21.05.2015 Amodh 1 of 1 ::: Downloaded on - 08-07-2020 11:49:25 ::: Commissioner of Income-tax-II, Amritsar v. Sumant Bakshi
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