ITAT rightly treated gifts as sham on assessee’s failure to prove creditworthiness and identity of d

IT: Where in order to prove genuineness of gift, assessee had only filed an affidavit and copies of cheques and pay orders but did not file any of documents such as copy of proof of income of donor, copy of bank account of donor from where withdrawals were made along with proof of his identity, Tribunal rightly concluded that transaction of gift was sham and, thus, amount in question was to be added to assessee's taxable income under section 68