Owning of Pan,filing of return, Payment through banking channel not a conclusive proof that, the gift is genuine

Shri Pradeep Kumr O Bhala Vs. ITO (ITAT Mumbai)- The submission is considered and the decisions are perused. There is no denying fact that, the gift has come through banking channel, the donor has filed return showing taxable income, however, the fact that has not been denied by the appellant is that, he is not aware of anything about the donor. Neither the donor is available at the address given nor has he been produced for examination. The appellant is not even aware of the activities of the donor and his age. The donor is not

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