The ITAT bench Allahabad deleted the addition in case of search & seizure

The ITAT bench Allahabad deleted the addition in case of search & seizure  

The ITAT bench Allahabad deleted the addition in case of search & seizure on the ground that it is not uncommon in India that gold jewellery belonging to married daughters will be kept in safe custody by her mother, as it is very much within the preponderance of human probability in Indian Society. The onus was shifted to department to carry out further investigations to rebut claim of the assessee, before rejecting assessee’s contentions. ( ITA No.573/Alld/2014)



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