LAWS(P&H)-2009-7-189

KUSUM LATA THAKRAL Vs. COMMISSIONER OF INCOME TAX

Decided On July 24, 2009
Kusum Lata Thakral Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) THE assessee has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order of Tribunal, Delhi Bench "D" Delhi dated 24 -10 -2008 passed in ITA No. 4723/Del/2007 for the assessment year 2003 -04, proposing to raise following substantial question of law:

(2.) THE assessee claimed certain gifts but the assessing officer made addition to the declared income by treating the alleged gifts to be income from undisclosed sources. The said additions were confirmed on appeal by the Commissioner (Appeals) as well by the Tribunal.

(3.) LEARNED Counsel for the appellant submitted that the donors had given affidavits and the gift deeds were also produced. The assessing officer obtained report from Mr. R.S. Bura, assessing officer, Rohtak, where the donors disowned the making of the gifts. Contention raised on behalf of the appellant is that the assessee should have been allowed opportunity to cross -examine the donors.