1987 (11) TMI 138

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.... carried on be business of textiles there. In about 1965 or so, in view of troubles in Burma, the assessee's father came down to jaipur and settled. At the time of the marriage, she also received gold ornaments and jewellery of 40 totals from her in laws and relatives. The value of 25 tolas of gold ornaments received from her father in 1963 was around Rs. 7,000 and that of 40 tolas of gold ornaments received from her in-laws was around Rs. 10,000. The plea of the assessee right from the beginning was that the ornaments which were seized on a raid which was conducted in the locker of the assessee, many be inspected so that the Department would be satisfied that they were very old and were not purchased or acquired during the relevant previou....

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....el) 64 (Trib) and 5 Rajasthan Law Reporter page 150. 3. The learned Senior Departmental representative submitted that the entire statements, evidence etc. Are nothing but story, as according to him, the custom that is prevailing was to exhibit as if jewellery to a certain extent is being given to the daughter and the daughter-in-law to be shown to the world at large gathering at that time and it is, in fact, not given at all. According to him, this view is fully supported by the fact that the father's financial position existing in the year 1981 was not a very happy one and he had only a nominal income. According to him, therefore the plea of the assessee was rightly rejected by the authorities below and the addition was rightly made. 4. ....