https://www.taxtmi.com/caselaws?id=57810 The Tribunal ruled in favor of the assessee, deleting the additions made by the Assessing Officer for unexplained jewellery in the assessment years 1990-91 and 1991-92. The Tribunal found that the evidence presented, including statements from relatives, supported the assessee's claim of ownership and origin of the jewellery, leading to the conclusion that the additions were not justified. The Tribunal upheld the CIT(A)'s decision to delete the additions, dismissing the appeals and affirming the order of the CIT(A). en-us Mon, 11 Sep 2000 00:00:00 +0530 Mon, 13 Dec 2010 17:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57810 The Tribunal ruled in favor of the assessee, deleting the additions made by the Assessing Officer for unexplained jewellery in the assessment years 1990-91 and 1991-92. The Tribunal found that the evidence presented, including statements from relatives, supported the assessee's claim of ownership and origin of the jewellery, leading to the conclusion that the additions were not justified. The Tribunal upheld the CIT(A)'s decision to delete the additions, dismissing the appeals and affirming the order of the CIT(A). Case-Laws Income Tax Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57810