Tribunal held that the husband of the assessee was a regular Income-tax assessee having permanent account number and for the assessment year 2014-15, he had filed a return declaring an income of Rs. 2,78,66,138/-. Therefore, the genuineness of gift received from her husband was not in doubt. Since the amount had been remitted from the husband’s bank account, the assessee had established the identity and creditworthiness of the donor. In view of the quantum addition deleted by the Commissioner (Appeals) the Departmental appeal was covered by Circular No. 17 of 2019 dated August 8, 2019 (2019 416 ITR  (St.) 106   and was not maintainable. (AY. 2014-15)