269T. 2. It was also found that out of remaining amount Rs. 45,00,000/- and Rs. 27,00,000/- were paid by Shri Dennis Indravadan Chokshi and Smt Taraben Jagjivandas Chokshi respectively who are son and mother of the Indravadan J Chokshi. I.T.A Nos. 270 & 287/Ahd/2022 A.Y. 2017-18 9 Rekhaben INdravadan Chokshi vs. ITO 3. Further, Shri Dennis