SHRI BIRENDRA PRASAD,BOKARO vs. ITO WARD-3(1), BOKARO
In the result, all the appeals filed by the assessee are allowed
ITA 365/RAN/2016[2007-08]Status: DisposedITAT Ranchi05 Apr 2019AY 2007-08
Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)
For Appellant: Shri Devesh Poddar Advocates, ld.ARsFor Respondent: Shri P.K. Mondal, JCIT, ld. DR
Section 133(6)Section 143(3)Section 234ASection 263Section 68
bogus. We also note that the giver of the gift, Shri Dilip Prasad Burnwal died on 22-11-2007, which is much before the date of assessment order. Therefore, it was difficult of the assesse to produce Shri
Dilip Prasad Burnwal before the AO. Therefore, the genuineness of the gift is not doubted. Hence, we delete impugned addition of Rs.1
