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2018 (6) TMI 456 - HC - Income TaxAddition u/s 69A - Seizure of jewellery - ownership of the seized jewellery - Addition on basis of statement made on the date of the seizure - voluminous evidence filed by the respondent during the course of the assessment proceedings has been completely ignored on the ground that the same was not produced when the seizure was made - Held that:- There is no requirement in law that evidence in support must be produced only at the time when the seizure has been made and not during the assessment proceedings - evidence led by the respondent during the assessment proceedings establish that the jewellery belonged to his employer - thus the question as proposed does not give rise to any substantial question of law - appeal is dismissed.
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