https://www.taxtmi.com/caselaws?id=77423 The High Court upheld the ITAT's decision to delete additions made by the Assessing Officer on account of unexplained investment in jewellery. The Court emphasized that the Assessing Officer could not question jewellery declared under the VDIS, noting that its absence in earlier searches did not negate its existence. The Court found no substantial question of law, leading to the dismissal of both appeals without costs. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 03 Jul 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77423 The High Court upheld the ITAT's decision to delete additions made by the Assessing Officer on account of unexplained investment in jewellery. The Court emphasized that the Assessing Officer could not question jewellery declared under the VDIS, noting that its absence in earlier searches did not negate its existence. The Court found no substantial question of law, leading to the dismissal of both appeals without costs. Case-Laws Income Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77423