IN THE HIGH COURT OF DELHI AT NEW DELHI 
 46 
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         ITA 1416/2010  
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 CIT                                                             ..... 
 Appellant 
 Through: Ms.Suruchi Aggarwal, Advocate 
 . 
 versus 
 . 
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 PREM CHAND GARG                                       ..... Respondent 
 Through: Mr.Arta Trana Panda, Advocate for 
 Mr.Satyen Sethi, Advocate 
 . 
 CORAM: 
 HON'BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MANMOHAN 
 . 
 O R D E R 
                        14.09.2010 
 CM no.16520/2010 
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 Allowed, subject to all just exceptions. 
 CM No.16521/2010(for condonation of delay in re-filing the appeal) 
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 . 
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 This is an application for condonation of delay in re-filing of the 
 present appeal. 
 Regard being had to the averments made in the application, the delay in 
 re-filing the present appeal is condoned. 
 The application stands disposed of. 
 ITA 1416/2010 
 Heard Ms.Suruchi Aggrawal, learned counsel for the revenue. 
 ITA 1416/2010 
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 The present appeal is admitted on the following substantial questions of 
 law:- 
 A. Whether the assessee can be deemed to have discharged onus under Section 68 
 of the IT Act, 1961 for proving the genuineness or otherwise of the gift, by 
 only producing unattested affidavits of the donors? 
 . 
 B. Whether the surrender made by the assessee only upon issuance of a 
 questionnaire along with notice under Section 143(2) and 143(1) and in view of 
 the unattested affidavits can be said to be voluntary and as such not liable for 
 penalty? 
 . 
 C. Whether in view of the totality of the facts where the assessee had only 
 declared and income of Rs.1,36,860/- in his return, and it was only when a 
 detailed questionnaire was issued along with notice under Section 143(2) and 142 
 (1) of the IT Act that the assessee has offered the amount of Rs.1,15,11,748/- 
 received on account of gift for taxation, is the assessee not liable for 
 concealment and penalty? 
 . 
 Mr.Arta Trana panda, learned counsel for Mr.Stayen Sethi, learned 
 counsel, accepts notice on behalf of the respondent-assessee.  No further notice 
 need be issued. 
 Filing of the paper book stands dispensed with. 
 Let this appeal be listed along with ITA 786/2010 on 13th January, 2011. 
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 . 
 CHIEF JUSTICE 
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 MANMOHAN, J 
 SEPTEMBER 14, 2010/sv 
 ITA 1416/2010 
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