Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
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Unexplained jewellery could not be added where the assessee produced a detailed break-up of ornaments, family-wise allocation, affidavits for gifts on marriage and other occasions, supporting bills, and bank withdrawals showing purchases. CBDT Instruction No. 1916 and the precedent in Vibhu Aggarwal were applied to recognise reasonable family holding of jewellery having regard to status, customs, and customary occasions, so the Assessing Officer's addition was deleted.
Unexplained jewellery could not be added where the assessee produced a detailed break-up of ornaments, family-wise allocation, affidavits for gifts on marriage and other occasions, supporting bills, and bank withdrawals showing purchases. CBDT Instruction No. 1916 and the precedent in Vibhu Aggarwal were applied to recognise reasonable family holding of jewellery having regard to status, customs, and customary occasions, so the Assessing Officer's addition was deleted.
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