SARITA BANKA Vs. D.C.I.T.

JUDGEMENT

(1.) THESE appeals by the assessee are directed against respective orders of ld. CIT(A) -XXX, Kolkata confirming the addition on account of gift and levy of penalty respectively and pertain to Assessment Year 2004 -05.

(2.) THE grounds of appeal read as under: - -

(3.) FOR that the appellant craves leave to adduce, modify and/or alter the grounds at or before hearing."