Merely because assessee failed to prove the gift in the manner required by the department, it is not possible to conclude that assessee concealed her income

CIT v Kokilaben A Shah

High Court of Gujarat

Tax Appeal No. 496 of 2010

Decided on: 22 June 2011

 Oral Order

(Per: Akil Kureshi, J)

Revenue is in appeal against judgement of the tribunal dated 16.7.2009 deleting penalty of Rs.6,64,730/- imposed by the Assessing officer and confirmed by CIT(Appeals). Question of law rais

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