2000 (10) TMI 176

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..... ery, which is a common issue, and certain unexplained gifts. 2. So far as the unexplained jewellery is concerned, identical issue came up for consideration before the Tribunal, in the case of one other sister of the assessee, for the same assessment years, in ITA Nos 701 702/Bang/1995, in ITO vs. A. Sunitha and vide order, dt. 11th Sept., 2000, the addition made in relation to jewellery has be .....

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..... ed of the source. 4. On the facts and circumstances of the case, because the Department could not bring in material to suggest that the moneys that were deposited in the bank account of the donors were moneys that flowed from the assessee, we are of the opinion that the order of the CIT(A), on this issue, does not call for any interference. Upholding his order on this point, as well, we reject t .....

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