Case Law Details
Case Name : Smt. Ritu Bajaj Vs. The Dy. C.I.T (ITAT Delhi)
Appeal Number : ITA No. 4101/DEL/2017
Date of Judgement/Order : 09/03/2018
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Smt. Ritu Bajaj Vs. The Dy. C.I.T (ITAT Delhi)
The assessee’s family consists of 5 members as described in the reply. The quantity of jewellery found in the possession of the assessee and his family members is 847 gms, whereas if the guidelines of the CBDT vide instruction 1961 dated 11.05.1994 as mentioned above are to be applied, the jewellery, that can be held by the assessee and his family members are as follows:-