Held  that in respect of the addition on account of disallowance of claim of capital gains under section 54B and section 54F for which penalty was imposed, in the assessment order it was found that capital gains were dis-closed in the original return filed but no deductions were claimed under S.  54B and 54F,penaty is deleted. However as  regards gift received from his brother  as the assessee failed to prove the receipt, levy of penalty is affirmed.   (AY. 1996-97 to 2002-03)