2023 (7) TMI 1651

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.... JM The aforesaid appeal has been filed by the assessee against the order dated 18.03.2016 passed by Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur for the quantum of assessment passed under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10. 2. The only ground raised by the assessee in partly confirming the addition out of Rs. 10 lacs made by the AO on esti....

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....dated 1994. 4. We have heard both the parties and also perused the relevant finding given in the impugned orders. One of the issue which was raised before the authorities below was that the jewellery found belonged to the assessee, her husband and two unmarried daughters who are staying together and all these jewelleries have been gifted over the period of time at her marriage and on birth of h....