- (1.) THIS appeal is directed against the impugned order of Tribunal, dt. 20th Feb., 2002, whereby Tribunal has restored the addition of Rs. 1 lakh, gift received from Smt. Asha Devi Singhi.
(2.) THE relevant asst yr. is 1987 -88. The assessee has filed the return for asst. yr. 1987 -88 on 6th Oct., 1987 declaring the income of Rs. 38,460. That original assessment was completed under Section 143(1) accepting the income at Rs. 38,460. Thereafter the assessment has been reopened under Section 143(2)(b) of the IT Act, 1961. After reopening, the assessment has been completed under Section 143(3) and Rs. 1 lakh has been added, which has been received by the assessee on account of gift from one Asha Devi Singhi. Smt. Asha Devi Singhi has given the gift of Rs. 1 lakh to the assessee on 16th Oct., 1986. She has also given the declaration to this effect by declaration dt. 18th Oct., 1986. On 18th Oct., 1986 she has also given the affidavit to this effect. The ITO of Sikkim has given the certificate that Smt. Asha Devi Singhi is assessee in the income -tax and sales -tax.
(3.) THE assessee has challenged the assessment order of AO. CIT(A) vide order dt. 5th March, 1991 set aside the assessment order and remitted the matter back to the AO to make necessary enquiry giving opportunity to the assessee to confirm on the material collected against the assessee and also issue commission to examine Smt. Asha Devi Singhi in Sikkim.;