https://www.taxtmi.com/caselaws?id=79051 The court upheld the tribunal's decision in a case involving a search and seizure operation where discrepancies arose regarding the ownership of seized jewellery. The appellant's changing statements and lack of credible evidence led the court to dismiss the appeal. The court emphasized the importance of consistency and credibility in explanations provided during such proceedings, ultimately affirming the tribunal's findings as reasonable and not erroneous. en-us Mon, 04 Oct 2010 00:00:00 +0530 Tue, 06 Sep 2011 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79051 The court upheld the tribunal's decision in a case involving a search and seizure operation where discrepancies arose regarding the ownership of seized jewellery. The appellant's changing statements and lack of credible evidence led the court to dismiss the appeal. The court emphasized the importance of consistency and credibility in explanations provided during such proceedings, ultimately affirming the tribunal's findings as reasonable and not erroneous. Case-Laws Income Tax Mon, 04 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79051