https://www.taxtmi.com/caselaws?id=217640 The Tribunal dismissed the department's appeal and partially allowed the assessee's appeal. The addition of Rs. 12,36,164/- was deleted, as well as the double addition of Rs. 30,21,912/-. The Tribunal acknowledged the customary nature of "Stri Dhan" and family gifts, leading to the deletion of the entire unexplained jewellery addition made by the Assessing Officer. The ground challenging the lack of specific authorization for the search under section 132 was dismissed due to the absence of arguments. The decision was rendered on 11.10.2012. en-us Thu, 11 Oct 2012 00:00:00 +0530 Wed, 17 Oct 2012 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217640 The Tribunal dismissed the department's appeal and partially allowed the assessee's appeal. The addition of Rs. 12,36,164/- was deleted, as well as the double addition of Rs. 30,21,912/-. The Tribunal acknowledged the customary nature of "Stri Dhan" and family gifts, leading to the deletion of the entire unexplained jewellery addition made by the Assessing Officer. The ground challenging the lack of specific authorization for the search under section 132 was dismissed due to the absence of arguments. The decision was rendered on 11.10.2012. Case-Laws Income Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217640