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<h1>Dismissal of Tax Petition Upheld by High Court; No Question of Law</h1> The High Court of Madras dismissed the tax case petition under section 256(2) of the Income-tax Act, 1961. The court upheld the Tribunal's decision to ... Unexplained Asset The High Court of Madras dismissed the tax case petition under section 256(2) of the Income-tax Act, 1961. The court found that the assessee provided a satisfactory explanation for the jewellery found during a search, stating it belonged to her deceased mother and had been kept with her brother. The Tribunal's decision to delete the addition of Rs. 91,950 under section 69A was upheld as reasonable and acceptable. No referable question of law arose from the Tribunal's order. The tax case petition was dismissed with no costs.
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