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2020 (1) TMI 1134 - AT - Income TaxUnexplained jewellery found during the course of search carried out u/s 132 - HELD THAT:- Assessee has placed evidence on record to explain the source of jewellery found during the course of search in the form of affidavits given by her relatives having sufficient means, we direct the revenue authorities to delete the addition for unexplained jewellery. However our this view should not taken as a precedence as the same depends on the material facts of a particular case. Ground No.1of the assessee is allowed.
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