What did the Tribunal hold?

The Tribunal found that the assessee failed to discharge the burden of proving the full gift claim. However, considering the gift was from his father, a lump sum addition of ₹1 lakh was deemed just and proper.

The assessee received a gift of ₹6 lakh from his father. The lower authorities disallowed the gift, restricting it to ₹2 lakh. The assessee appealed this decision.

What were the issues?

Whether the entire gift received from the father was to be disallowed or if a partial disallowance was appropriate given the failure to fully discharge the burden of proof.

Chandra Shekhar Mishra, Dhanbad vs ITO | s.143(3) | ITAT Ranchi 2020

Income Tax Appellate Tribunal, RANCHI BENCH “E” Court at KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

Chandra Shekhar Mishra Income Tax Officer, बनाम Plot No. 403, Shradha Ward-1(2), Aaykar V/s. Appt., Abhay Sundari Bhawan, Luby Girls School Road, Circlar Road, Hirapur, Dhanbad-826001 Dhanbad-826001 [PAN No.AETPM 6147 B] .. अपीलाथ� /Appellant ��यथ�/Respondent Shri M.K.Chowdhury, Advocate अपीलाथ� क� ओर से/By Appellant Shri A.K. Mohanti, Addl. CIT-SR-DR ��यथ� क� ओर से/By Respondent 21-07-2020 सुनवाई क� तार�ख/Date of Hearing 21-07-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BENCH (Oral):- This assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income Tax (Appeals)-Dhanbad’s order dated 05.09.2019 passed in case No. CIT(A), Dhanbad/10069/2018-19, involving proceedings u/s143(3) the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

CHANDRA SHEKHAR MISHRA,DHANBAD vs. ITO, WARD-1(2), DHANBAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments