Tribunal held that the assessee had demonstrated with evidence that the brother of the assessee had been remitting money from Kuwait and the cash was being withdrawn by the father of the assessee. The assessee had also furnished certain documentary evidence demonstrating that the joint owner of the property being brother of the assessee had also contributed for the acquisition of property as he made remittances from Kuwait. It was a fact that the assessee had been changing his stand but it was also a fact that the assessee had filed certain evidence in support of his contention that the brother of the assessee remitted certain amounts from Kuwait who happened to be the co-owner of the properties. Moreover, there was no finding by the authorities as to what happened to the money which the assessee claimed to have received as gift or loan. Under these facts, the issue was remitted to the CIT(A) to decide the issue afresh after examining the aspect of remittance by the co-owner of the property and also the loan or gift claimed by the assessee. (AY.2014-15)