HANUMAN DASS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This income-tax appeal under s. 260A of the IT Act, 1961 (hereinafter mentioned as, the Act), against order dt. 18th Dec., 1998 (Annex. P-3) passed by Tribunal, Amritsar in ITA No. 526/Asr/1992, was admitted for hearing on the following substantial question of law:

(2.) In addition to the assessee, even his brother, brother's wife and the mother had also received gifts from two out of three foreign donors, details whereof, are as under:

(3.) It may also be noteworthy that even father of the assessee had received similar gifts.