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<h1>High Court allows inclusion of jewelry in wife's assessment under Income-tax Act</h1> <h3>Lal Chand Versus Commissioner Of Income-Tax</h3> The High Court of Allahabad partially allowed the application, referring Question No. 4 on the inclusion of jewelry in the assessment of the assessee's ... Question Of Law, Search And Seizure The High Court of Allahabad allowed the application partially. Question No. 4 regarding the inclusion of jewelry in the assessment of the assessee's wife was referred under section 256(2) of the Income-tax Act. Other questions were not referred as they related to factual issues.