Income tax case

Ankush Jain (Student CA Final ) (24 Points)

23 July 2016  

Assessee has received gift from his grandmother in contemplation of her death, assessee showed this in his statements but it is not acceptable to asessing Officer on groud that the gift/loan could not be confirm and asks for source of income of the donor, donor was not filing her IT returns nor was having PAN. 

Kinldy help along with relevant case if any.