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 durin

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