Gift without love and affection between donor & donee not genuine

ITAT DELHI Smt. Veena Bhatia V/s. Assistant Commissioner of Income-tax IT APPEAL NOS. 2680 AND 2682 (DELHI) OF 2009 ASSESSMENT YEARS 2002-03 AND 2006-07 Date of Decision – 11.12.2009 ORDER Rajpal Yadav, Judicial Member The assessee is in appeal before us against the separate orders of even date i.e. 24.3.2009 passed by the learned CIT (Appeals) on the appeals of the assessee for assessment year 2002-03 and 2006-07. Since the common issues are involved in both the appeals, therefore, we take them together. 2. The solitary ground of appeal in assessment year 2002-03 is com...