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2019 (7) TMI 1900 - ITAT DELHIAddition of unexplained jewellery and unexplained cash - HELD THAT:- From the perusal of the records it can be seen that the jewellery belongs to wife of the assessee and not belong to the assessee. Thus, the said jewellery cannot be added in the income of the assessee. The CIT(A) was not justified in confirming this addition to the extent of 200 gms. jewellery in the hands of the assessee, because the entire jewellery belong to the wife of the assessee as per the statement of the son of the assessee. Therefore Ground Nos. 1 and 2 are allowed. Unexplained cash - As the assessee and his wife are senior citizens who required medical attention at any instance and therefore the cash is required at home for emergency situations. Therefore Ground no. 3 is allowed.
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