The vs Issue

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt, learned Senior counsel with Mrs. Mauna M. Bhatt, learned counsel for the Revenue.

Admit.

We formulate the following substantial questions of law:

"1.

Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.33,13,578/- made by the Assessing Officer treating the gift as non genuine and whether the said findings of the tribunal is not perverse?"

Issue notice to the respondent. Paper Book be submitted within three months.

(V.M.

SAHAI, J.) (N.V.

ANJARIA, J.) [SN DEVU PPS] Top