For proving a gift to be genuine Assessee need to prove existence of natural love and affection

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14. We have considered the rival submissions and perused the material on record. In our considered view, the order passed by the Id. CIT(A) cannot be sustained. The undisputed facts are that gift was given by two persons namely, Smt Badrun-nisan Hanfi and Shri Habib-bur Rehman, who were claimed to be related to Shri Sirajul Hassan Hanfi, who was stated to be composer contractor with the company M/s Gyan Securities Pvt Ltd, whose director is th

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