No addition for jewellery for mere non-match with description in Wealth-tax returns

Rajkumar B. Agarwal Vs DCIT (ITAT Pune) No addition on account of jewellery items on seized documents did not tally with description of jewellery in Wealth-tax returns in case total weight of jewellery was same Conclusion: Where total gold jewellery in weight found at the time of search matched with the earlier declarations made by assessee in his Wealth-tax returns and VDIS, there could be no question of making any addition simply on the ground that the description of items in the list declared under Wealth-tax returns!VDIS was different from those actually found. Held: The issue arose for co...