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TMI Blog2008 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt was delivered by K.RAVIRAJA PANDIAN, J.- 1. The appeal is filed against the order passed by the Income Tax Appellate Tribunal, "A"Bench dated September 15,2006 in I.T. (SS) A.No.180 (Mds)/2004 for the block assessment period from April 01,1995 to March 28,2002. 2. The appellant is a Government doctor specialized in varma treatment. There was a search in the premises of the appellant on March 28,2002. During the course of search, cash in a sum of Rs.13,34,210/-, fixed deposits in various banks, jewellery and loose sheets containing information regarding construction expenses were found. A sum of Rs.13,00,000/- was seized. Notice under section 158-BC dated March 06,2003 was served on the appellant on July 15,2003. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for the appellant vehemently contended that the Commissioner of Income Tax (Appeals) and the Tribunal had miserably erred in rejecting a portion of the claim made in respect of cash and jewellery by partially accepting the sworn statement given by the assessee, but rejecting the other part of the statement, which has been corroborated by the assessee's wife. 6. We have gone through the order of the Commissioner of Income Tax (Appeals) as well as the Tribunal. 7. The Commissioner of Income Tax (Appeals), in respect of the additions made in a sum of Rs.18,01,112/- has held that during the search, cash in a sum of Rs.13,34,210/- was found and at the most, the assessing officer could make an addition to that extent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - per gram, which amounted to Rs.13,13,520/-. The Commissioner of Income Tax (Appeals) considered the explanation offered before him to the effect that the appellant's wife at the time of search had stated that she was given 200 sovereigns of gold jewellery at the time of her marriage, that Smt.Janaki Ramachandran has given 50 sovereign of gold jewellery, that a foreign doctor by name Mor Jones had given 50 sovereigns of gold jewellery and that the balance was given to the children at the time of their birth days. The appellant, in his sworn statement, stated that about 50 sovereigns of gold jewellery were gifted to him and his family members by Smt. Janaki Ramachandran, that about 250 sovereigns were given to the appellant's wife at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal it was contended that the wife of the assesee has received 50 sovereigns of jewels from foreign doctor by name Mor Jones and that has not been taken into account by the authorities below. The Tribunal found that there is absolutely no evidence to support the claim and the other claims that 180 sovereign was entrusted by the brother-in-law of the assessee to be given to his daughter at the time of marriage also is not established with the relevant materials. 10. Before us also, except reiterating the very same grounds, no material worth mentioning was placed. 11. From the totality of the case stated above and upon hearing the learned counsel, we find that there is absolutely no merit in this appeal, as an appeal under section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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