KAUSHAL H. PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The assessee has preferred these appeals challenging the judgment of the Income-tax Appellate Tribunal dated January 4, 2013, raising the following questions for our consideration:

(2.) The assessee preferred an appeal before the appellate authority. The assessee produced details of four donors who had, according to the assessee, given gifts of the said amount. After calling for the remand report, the Commissioner of Income-tax (Appeals), accepted the assessee's case partially and believed the genuineness of the gifts in the case of two donors. However, in the case of other two donors on the premise that their signatures in the confirmation letters did not match with the signatures in their passports, he disbelieved the assessee's theory of having received such gifts from such persons.

(3.) Aggrieved by the order of the appellate authority, the assessee as well as the Revenue, both approached the Tribunal. The Tribunal allowed the appeal of the Revenue and rejected that of the assessee. The assessee has, therefore, challenged the decision of the Tribunal by filing these appeals.