COMMISSIONER OF INCOME TAX Vs. PADAM SINGH CHOUHAN

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue, against the judgment of learned Tribunal, confirming the deletion of addition of Rs. 4,50,000.

(2.) THE appeal was admitted on 16th July, 2004, by framing following substantial question of law:

(3.) IN our view, there is no legal basis to assume, that to recognize the gift to be genuine, there should be any blood relationship, or any close relationship, between the donor and the donee. Instances are not rare, when even strangers make gifts, out of very many considerations, including arising out of love, affection and sentiments.