The assessee received gift of shares and the amount from his brother who is residing at USA . The Assessing Officer added the amount of gift as income of the assessee on the ground that there was no occasion of gift  in the absence of any family function , namely marriage etc . CIT (A) deleted the addition . On appeal by Revenue the Tribunal up held the order of CIT( A). Relied on Dr . Vempala Bala Manohar v .ITO [2017] 88 taxmann.com 410 ( Visakhapatnam)( Trib)  , Pendurthi Chandrasekhar (2018) 91 taxmann.com 229 ( AP)(HC)   ( ITA No. 379/ Ahd/ 2020 dt .19 -10 2022)( AY. 2012 -13)