Ita/363/2014 Of Commissioner Of Income Tax-Ii v. Sumant Bakshi

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA3632014 (O&M)Date of decision:21.05.2015 The Commissioner of Income Tax-II, Amritsar ..Appellant Versus. Sumant Bakshi ...Respondent CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI Present: Mr. Denesh Goyal, Advocate, ©for the appellant. ee S.J. VAZIFDAR, A.C.J. (QRAL) This is an appeal against the order of the Tribunal dated27.03.2014 confirming the order of the CIT (Appeals) setting aside theaddition made by the Assessing Officer to the respondent’s income. Thematter pertains to the year 2009-2010. 2 |No question of law arises in the present case. The issue waswhether the gifts received by the respondent from his sister, son and friendwere genuine or not. The CIT (Appeals) and the Tribunal have analyzed theentire evidence before coming to the conclusion that the gifts were genuine.The bank statements of each of the donors have also been relied upon. Thisis a case Of appreciation of facts. No question of law arises. — 3 |The appeal is, therefore, dismissed. © 21.05.2015Amodh (S.J. VAZIFDAR)ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) |JUDGE