Gift deed in the absence of sign, relationship between donor and donee and proper reason cannot be treating as valid


Last updated: 09 August 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Question raised in the case is. Whether on the facts and circumstances of the case the Ld. Commissioner of Income Tax (A) was justified in rejecting the appeal of the assessee and confirming the order of the ITO, Ward 32(3) and confirming the addition of ` 3,00,000/- as gift from Sh. Sanjay Mohan Aggarwal?

Citation :
Krishan Gopal Chhabra, P/o M/s Raj Stores, New Delhi 3/5156, Krishan Nagar, Karol Bagh, New Delhi (PAN: AADPC0006H) (Appellant) Vs. ITO, Ward-33(4), (Respondent)

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CS Bijoy
Published in Income Tax
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