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of ITAT allowed the appeal of the assessee and deleted additions under ss. 69A, 69 and 69C. The Tribunal held that documentary evidence (including a VDIS certificate, notarised wills and stamped agreements) and family member statements satisfactorily explained jewellery seized during search; AO's treatment of specified jewellery as unexplained was unjustified. The Tribunal further found the house-construction addition to be based on mere presumption as contractor bills lacked proof of payment and the admitted settled amount recorded in books was supported by documents. Finally, household-expense addition based on a diary in the wife's handwriting was rebutted by recorded family withdrawals. ITAT set aside CIT(A)'s findings and directed the AO to delete the respective additions.
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