TMI Blog2010 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... onal point that no search warrant had been issued regarding jewellary found in the locker at UTI Bank. The Tribunal did not considered the jurisdiction aspect nor whether the extent of addition made with regard to household goods was indicative that these are not substantial items and would be available in the household of any average businessman and that such items could have been purchased from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order as they raise similar issues and also arise from the common order passed by the Income-tax Appellate Tribunal on September 30, 2008 in IT(SS)A No. 209/ Del/05 and IT(SS) (A) No. 210/Del/05 in respect of the block period which cover the assessment years 1997-98 and 2003-04 (up to October 23, 2002). In I. T. A. No. 368/2009, additions have been made in respect of jewellery to the extent of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the appellant submitted that a specific plea was taken with regard to the jewellery found in the locker. However, the Tribunal has not considered the jurisdictional aspect which was the preliminary issue taken by the appellant. The learned counsel for the appellant also contended that certain evidence such as photographs and other documents, which had been filed by the appellant befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod. The learned counsel for the appellant has drawn our attention to the Central Board of Direct Taxes Instruction No. 1916 dated May 11, 1994, which also, according to him, was not considered by the Tribunal in the correct perspective The learned counsel for the Revenue controverted all the submissions made by the learned counsel for the appellant/Revenue. Similar submissions were also made in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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