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Search Jewellery Addition Cut for Arbitrary Expense Estimation
Case Law Details
- Case Name
- Auradha Seth Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Auradha Seth Vs DCIT (ITAT Chandigarh)
Ad-hoc Household Expense Theory Cut Down: Chandigarh ITAT Restricts Jewellery Addition to 100 Grams in Search Case
Chandigarh ITAT, Bench ‘A’, in Auradha Seth Vs DCIT (ITA No.259/Chd/2025; AY 2022-23; order dated 18-12-2025), partly allowed the assessee’s appeal and substantially reduced the addition made u/s 69B r.w.s. 115BBE on account of jewellery found during search.
During search u/s 132 conducted on 21-10-2021 to 23-10-2021 in the Seth Cycle Group, gold jewellery weighing 3326.2 grams was found. The AO treated 1937.2 grams as unexplained and ...
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