Receipt of money in bank account not enough to establish genuineness of gift

ORDER

Per D. C. Agrawal, Accountant Member.

All these three appeals are filed by two different assessees against the orders of ld. CIT(A) dated 13/12/2007 and 12/12/2007. Since the assessees are of the same group and the issues involved in these appeals are common, these are taken up together for the sake of convenience.

ITA No. 1391/Ahd/2008 Asst. Year 1999-00

2. In this appeal the grounds raised by the assessee are as under :-

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