K L AGGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner seeks reference of the following questions to this Court :

(2.) WHETHER the adverse findings recorded in the order of the Tribunal are sustainable in law, as the same are vitiated on account of non -consideration of relevant material and evidence on record, and consideration of inadmissible evidence and extraneous material/ grounds ?

(3.) IN view of the above and even otherwise, whether the Tribunal was justified in law in upholding the aforesaid addition of Rs. 50,000 ?" The questions pertain to the additions made because the Department had disbelieved the contention of the assessee that there had been a valid gift made to the assessee. The submission of learned counsel for the petitioner is that the donor was not examined. We find that the onus of proving the validity of the gift was on the assessee. It was for the assessee to produce the donor for being examined. There is no grievance made by the assessee that such an opportunity was not granted. The question of summoning the donor could have arisen only if the assessee had informed the assessing authority that the assessee was not in a position to obtain the presence of the donor and that summons should be issued. No such request was made to the ITO. We are unable to agree with the contention of learned counsel for the petitioner that any cogent material has been disregarded. The finding of the Tribunal treating the amounts in question as the income of the petitioner by not accepting the story of gift is a decision on a question of fact. Any conclusion arrived at by appreciation of evidence on record is a question of fact and no question of law arises. Dismissed.