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Ghanshyam Gupta, 8, Dashera ... vs Ito, Ward 5 (1) Jaipur on 20 September, 2023

2-To prove the gifts from mother and mother in law, assessee produced affidavit from both, which are duly signed and notarized before both the lower authorities and are again enclosed herewith on page no 24-25 10 ITA NO. 246/JP/2023 SHRI GHANSHYAM GUPTA VS ITO, WARD 5(1), JAIPUR of paper book. No contrary material brought before us by the revenue. Both the ladies are around 80 years old and as per Indian Custom there is concept of Stree Dhan . The affidavit was not rejected and therefore as per decision relied upon as given by Hon'ble S.C in case of S.P Jain Vs Union of India .
Income Tax Appellate Tribunal - Jaipur Cites 12 - Cited by 0 - Full Document

A.K. Agarwal vs Union Of India (Uoi) And Ors. on 7 March, 2002

See also the judgment of the Tribunal in P.S. Jain v. Union of India and Ors., 1996(3) SLJ (CAT) 223 (PB-ND). Therefore, we consider that it would be appropriate for the respondents to recover the balance of over-payments made to the applicant by fixing responsibility on the concerned erring Officer (s) who were responsible and make recoveries from them in accordance with law and not from the applicant who was not at fault.
Central Administrative Tribunal - Delhi Cites 3 - Cited by 1 - Full Document
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