Allowing the appeal of the assessee Court held that ;S. 56(2)(v) of the Income-tax Act, 1961 was inserted by the Finance (No. 2) Act, 2004 with effect from April 1, 2005. As could be seen from the language of sub-clauses (a) and (b) of clause (v) of sub-section (2) of section 56 , while under clause (a) which deals with a gift from any relative no occasion is envisaged, clause (b) dealing with money received from any other person, specifies the occasion of marriage. Accordingly the gift received form   maternal aunt cannot be assessed as income from other sources or as cash creditsfor the reason that the assessee had offered an explanation supported by uncontroverted material showing transfer of the amount. (AY.2005 -06 to 2008—09).