“Section 56(2)(vii)(e)”

Section References (mined)Section 56Section 56(2)(vii)(e)2 judgments

KAILASH WATI,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI

ITA 7583/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment

RANJITBHAI DHAYABHAI PANCHAL,NA vs. ARIVS.INCOME TAX OFFICER, NAVSARI CIRCLE,, NAVSARI

In the result, the ground of appeal raised by the assessee is allowed

ITA 266/SRT/2022[2017-18]Status: DisposedITAT Surat09 May 2023AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 10(2)Section 143(3)Section 254(1)Section 56(2)Section 56(2)(VII)Section 56(2)(vii)

said gift as income from other sources by taking view that HUF, in not included in the list of relatives as prescribed section 56(2)(vii)(e) of Income Tax Act. The ld AR for the assessee submits that HUF is not different than the family members, thus, gift received