- (1.) The present appeal is filed by the assessee against the impugned order dated 9.3.2007, passed by the Income Tax Appellate Tribunal, Delhi (Meerut Camp) in I.T.A. No.448/Del/2006 for the Assessment Year 2002-03.
(2.) The brief facts of the case are that during the assessment year under consideration, the assessee has shown that his minor children, namely Vrinda and Krishna had received following gifts:- JUDGEMENT_273_LAWS(ALL)2_2015_1.html
(3.) The A.O. has rejected the gifts. However, the C.I.T.(A) has accepted the gifts and deleted the addition. But in IInd appeal filed by the Department, the Tribunal has restored the order passed by the A.O.. Not being satisfied, the assessee has filed the present appeal.;