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Smt. Parvati S. Chowdhary C/o. Mehta Lodha & Co., Archana Shrenik Chowdhary C/o. Mehta Lodha & Co., Shankarlal Lalchand Chowdhary C/o. Mehta Lodha & Co., Shrenikkumar S. Lalchand Chowdhary C/o. Mehta Lodha & Co., Smt. Pushpadevi Sampatraj Chowdhary C/o. Mehta Lodha & Co., Rajuldevi Ganpatraj Chowdhary C/o. Mehta Lodha Versus ACIT, Cent. Cir. 2 (4) Ahmedabad

Assessment u/s 153A - Additions on account of alleged investment in jewellery - Held that - As considered very facts from that case and variation in the gold jewellery in his case was to the extent of 269.10 grams. Similarly, variation in silver articles was of 13.43 kg. This was excess jewellry found at the time of search than the one disclosed in the wealth-tax returns filed by the assessees viz. Ganapat L. Chowdhary. Similarly, in the case of Smt.Parvati S. Chowdhary variation was of only 41........ + More



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