(PER : HONOURABLE MR.JUSTICE VIJAY MANOHAR SAHAI)
1. Heard Ms.Mauna M.Bhatt, learned counsel appearing for the appellant and Mr.S.N.Divetia, learned counsel appearing for the respondent.
2. Admit. We formulate the substantial question of law as under:
Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in remitting the matter back to the Assessing Officer for giving one more opportunity to the assessee to prove identity,creditworthiness, capacity and genuineness of donors, in absence of a finding that the Assessing Officer has not given adequate and proper opportunity to the assessee to prove the case of the assessee ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI, J.) (N.V.ANJARIA, J.) VCDarji Page 2 of 2