Gurcharan Singh v. Commissioner of Income-tax, Ludhiana And Anr
[Citation -2020-LL-0212-42]
| Citation | 2020-LL-0212-42 |
|---|---|
| Appellant Name | Gurcharan Singh |
| Respondent Name | Commissioner of Income-tax, Ludhiana And Anr. |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 12/02/2020 |
| Judgment | View Judgment |
| Keyword Tags | substantial question of law • unexplained gifts • identity of donor • creditworthiness of donor • genuineness of a gift |
| Bot Summary: | AJAY TEWARI, J: By this appeal under Section 260-A of the Income Tax Act, 1961, appellant has challenged the order of the authority below whereby it had disallowed certain gifts which the appellant-assessee had allegedly received. One of the gift of 60,000/- was received from one Sh. Hikayat Ali who was an NRI. It is undisputed that there was no relation between the appellant and the alleged donor and the only explanation given by the appellant was that the alleged donor was a friend of his. Thus, there is no perversity or impropriety in the impugned order and sequelly the same is upheld. As regards the second gift of 19,000/- from one Sohan Singh, in this case the Commissioner had deleted the addition by holding that Sohan Singh was a first cousin of the appellant and the money has been transferred through bank. The Tribunal noticed that the appellant had furnished only a photostat copy of gift deed and when the AO wanted to record his statement for verification the assessee did not appear before the A.O. 5. In the circumstances, no fault can be found with the finding of the Tribunal that the mere fact that the amount has been received through Bank by itself would not prove the identity, credit worthiness of the donor or the genuineness of the gift. Resultanly, no question of law, much less a substantial question of law arises. |