TaxTMI 
TaxTMI 
2019 (7) TMI 1900
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....Nidhi Srivastava, CITDR. ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 21/12/2016 passed by CIT(A), Karnal for Assessment Year 2013-14. 2. The grounds of appeal are as under:- "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in allowing part relief, out of the total addition made by Ld. A....
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....rounds of appeal at any stage and all the grounds are without prejudice to each other." 3. During the previous year relevant to the assessment year 2013-14 the assessee was drawing income from salary and income from house property. In accordance with the provisions of section 142(1) of the Income Tax Act, 1961 notice dated 01.07.2014 u/s 153A(1) (a) was issued and properly served upon the assess....
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.... of the assessee. At the time of recording of statement Sri Suresh Bansal, Son of the assessee stated that jewellery amounting to Rs. 10,22,435/- belongs to his mother Smt. Indervati who is the wife of the assessee. The Assessing Officer made the addition of Rs. 10,22,435/- in the hands of assessee instead of taking proper cognizance of the actual fact that the said jewellery belongs to assessee's....
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.... Rs. 50,000/- was kept in house because the assessee and his wife are senior citizens and required medical attention at any time. 6. The Ld. DR relied upon the assessment order and order of the CIT(A). 7. We have heard both the parties and perused all the relevant material available on record. From the perusal of the records it can be seen that the jewellery belongs to wife of the assessee and n....