2000 (10) TMI 176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plained jewellery, which is a common issue, and certain unexplained gifts. 2. So far as the unexplained jewellery is concerned, identical issue came up for consideration before the Tribunal, in the case of one other sister of the assessee, for the same assessment years, in ITA Nos 701 & 702/Bang/1995, in ITO vs. A. Sunitha and vide order, dt. 11th Sept., 2000, the addition made in relation to jew....