Search Jewellery Addition Cut for Arbitrary Expense Estimation

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 ...