made from declared sources of
income i.e. Past Savings and Istridhan.
4. That the appellant craves leave for any addition, deletion or amendment ... gifts and Rs. 1,50,000/- out of the past
savings and Istridhan.
4. Facts of the case in brief are that the assessee filed
National Saving
Certificate, Shares of limited companies, Cash as 'Istridhan', Gold and
diamond jewellery received at the time of her marriage and further ... 4085/Del/2012
purchased from 'Istridhan.' As per this Will, cash (not quantified) was
to be given to the assessee and Gold
their partens or relatives at
the time of marriage are part of Istridhan. The pointwise reply is as udnder:
a) It is part of Istridhan ... depends on circumstances of individual case.
c) It is part of Istridhan.
d) It is not part of Istridhan
e) It is part of Istridhan
complete documents on the basis of his statement showing known as
"Istridhan" not the dowry given by the parents of alleged delinquent Shashi ... Bala alongwith their
statements stated as "Istridhan".
(viii) On what basis the Senior Post Master stated and alleged that as 'Istridhan
ITAT, Chandigarh in which 400 gms of Jewellery has
been considered as Istridhan received at the time of marriage from parents and
also held that ... Court
has accepted 400 gms of Jewellery as Istridhan for wife and 800 gms of Jewellery
as to be purchased from assume savings of past
challenged the addition
of Rs. 3,30,000/- on account of 'Istridhan' under
section 68 of the Income Tax Act. The Assessing Officer ... submitted that addition of Rs. 3,30,000/- was out of
savings (Istridhan) of his wife. The Assessing Officer,
however, observed that explanation
complete documents on the basis of his statement showing known as
"Istridhan" not the dowry given by the parents of alleged delinquent Shashi ... Bala alongwith their
statements stated as "Istridhan".
(viii) On what basis the Senior Post Master stated and alleged that as 'Istridhan
complete documents on the basis of his statement showing known as
"Istridhan" not the dowry given by the parents of alleged delinquent Shashi ... Bala alongwith their
statements stated as "Istridhan".
(viii) On what basis the Senior Post Master stated and alleged that as 'Istridhan
gifts from
3
relatives, which are in her possession as 'Istridhan'.
Therefore, no addition is called for in this matter.
4. The learned ... opening balance blank in the return of income. The theory
of 'Istridhan' was not accepted because no such evidence has
been produced
query, the assessee submitted that the jewellery sold was a part of
Istridhan given to the assessee by her parents at the time ... claimed that the jewellery in
question was acquired by her out of Istridhan in accordance with the
customs and usages of the assessee society
