we find that the learned AO acted beyond his jurisdiction by raising doubts regarding the relationship of the assessee and the donor ignoring the statutory provision in this regard as already been highlighted by the assessee before him in his written reply dt. 4th Feb., 2015. Without rebutting the submission made by the assessee the order of addition was made by the learned AO. Further that, whether the gift so received by the assessee from his brother-in-law is exempted from tax under s. 56 of the Act has been considered on a wrong notion. Instead of relative as provided by the statute ‘blood relative’ has been considered by the learned AO and as a result whereof addition was made which is absolutely erroneous as rightly pointed out by the learned CIT(A) as it reflects from the order impugned. Thus, in the absence of any infirmity in the order passed by the learned CIT(A) we decline to interfere with the same. Hence, the Revenue’s appeal is dismissed