SH. MAHENDER KUMAR VALECHA,NEW DELHI vs. DCIT, FARIDABAD
The appeal is partly allowed
ITA 6333/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Dec 2019AY 2010-11
Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshraa.Y. 2010-11
For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 132(4)Section 143(3)Section 153ASection 271ASection 69
…l case laws: CIT vs. Ms Aggarwal (HUF) (2008) DTR 169 (MR) GITvs. Ratanlal Vyaparilal Jain 45 DTR 290 (Guj.) Rajendra C. Shah vs. Jt. CIT (2007) 158 Taxman 170 (Mum.) Dy. CIT vs. Arjun Dass Kalwani 101 ITD 337 (Jodh) Smt. Bommana Swama Rekha vs. Asstt. CIT 95 TTJ 885 (visakha) Smt. Sulochna Devi Jaiswal vs. Dy. CIT TTJ 974 (Jab) 5.1 I have considered the submissions of the assessee and the impugned assessment order. The Ld AO had proceeded to add the entire amount as no explanation to the source of the jewellery was provided. The assessee in his submission dated 28.9.2012 had further contended that total jewe…