COMMISSIONER OF INCOME TAX Vs. MAYAWATI

JUDGEMENT

(1.) The present appeal is preferred by the Revenue/Department against the order of Income Tax Appellate Tribunal (Delhi Bench) dated 30.11.2007. The facts of the instant appeal are as under:-

(2.) The Assessing Officer, on perusal of the return, found that during the year under consideration, the assessee had received gifts from the following persons as per details given hereunder:- <FRM>JUDGEMENT_3221_ILRDLH21_2011_1.html</FRM>

(3.) The Assessing Officer wanted to examine the genuineness of the aforesaid gifts. For this purpose he summoned the donors. He recorded the statement of Mrs.Veena Jain on 26.12.2004. From the statement of Mrs.Veena Jain, the Assessing Officer brought out the following facts:-