VANDANA GOSWAMI Vs. STATE

JUDGEMENT

(1.) The Revenue is aggrieved by an order dated 31st May, 2007 passed by the Income Tax Appellate Tribunal ('Tribunal'), Bench D, New Delhi in ITA No. 950/Del/2005 for the relevant Assessment Year 2001-02.

(2.) There are four questions that have been urged by learned counsel for the Assessee.

(3.) The first question pertains to a gift of Rs.2 lakhs stated to have been made by one Shri Rajesh Gulati to the Assessee on 24th March, 2001. The Tribunal did not accept the genuineness of this gift for the reason that on his examination by the Assessing Officer, Shri Rajesh Gulati stated that he knew the Assessee since 1998 but after the death of his father, he (Rajesh Gulati) had never met the Assessee nor did he know anything about the family members of the assessee. The Assessee has also never visited the house of Shri Rajesh Gulati. The Tribunal was of the view that under the circumstances, it would be quite unnatural for a person who had never contacted the donee or known any member of the family to make a gift without any apparent love, affection or other cause.