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No addition u/s 68 for gift from close relative who confirms the gift and was man of means
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Dr. Kodela Siva Prasada Rao (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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HIGH COURT OF ANDHRA PRADESH
Commissioner of Income-tax
Versus
Dr. Kodela Siva Prasada Rao
ITTA NO. 499 OF 2012
ITTASR No. 3717 OF 2010
NOVEMBER 20, 2012
JUDGMENT
M.S. Ramachandra Rao, J.
This appeal is filed under Section 260-A of the Income Tax Act, 1961 (for short ‘the Act’) by the Revenue challenging the order dated 29-06-2010 in I.T.A.No.677/Vizag/2008 of the Income Tax Appellate Tribunal, Visakhapatnam relating to the assessment year 2003-04.
2. The respondent/assessee, an ex-MLA and an Ex-Minister filed his return of income on 08-10-2003 for the assessment y...
