Held that the assessee claimed to have received cash gifts  during the years on occasions such as weddings, raksha bandhan, birthdays and deepawali. It was not a case of receiving cash gifts on her own marriage. Apart from giving the details the assessee was under obligation to bring forth information supporting the receipts of these gifts such as gift deeds, source of cash in hand of donors, permanent account numbers and addresses of donors, status of their filing returns of income and their relationship with the assessee. The assessee failed to bring forth evidence sufficiently to discharge the burden under section 69A, addition is affirmed.Held that  the Commissioner (Appeals) was right in concluding that as the time for summary assessment under section 143(1) and for notice under section 143(2) of the Act had not lapsed, it was a case of pending assessment, which got merged with assessment under section 153A. (AY.2015-16)