Held that no attempt had been made by the lower authorities to disprove the genuineness and veracity of the assessee’s claim of having received the amount as a gift from his father.  The Assessing Officer had, on the basis of half-baked facts and premature observations, rejected the assessee’s claim of having received the gift from his father. The Commissioner (Appeals) had summarily accepted the Assessing Officer’s view without making any proper enquiry or verification. The addition made in this regard could not be sustained. (AY.2014-15)