https://www.taxtmi.com/caselaws?id=248075 The court dismissed the appeal, upholding the deletion of the addition of Rs.2,88,176/- on account of unexplained jewellery by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. The court found the jewellery found during the search to be reasonable and within the limits prescribed by the CBDT circular, considering it as 'Stridhan' belonging to the family members. The court concluded that the addition made by the Assessing Officer was not justified, and no substantial question of law arose from the ITAT's order. en-us Mon, 07 Apr 2014 00:00:00 +0530 Tue, 28 Apr 2026 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248075 The court dismissed the appeal, upholding the deletion of the addition of Rs.2,88,176/- on account of unexplained jewellery by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. The court found the jewellery found during the search to be reasonable and within the limits prescribed by the CBDT circular, considering it as 'Stridhan' belonging to the family members. The court concluded that the addition made by the Assessing Officer was not justified, and no substantial question of law arose from the ITAT's order. Case-Laws Income Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248075