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TMI Blog2021 (9) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... d for - Appeal of the assessee is allowed. - ITA No. 1794/Del/2018 - - - Dated:- 21-9-2021 - Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member Assessee by : Sh. Vinod Bindal, CA Revenue by : Ms. Shivani Bansal, Sr. DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-2 , Gurgaon dated 29 .12.2017. 2. Following grounds have been raised by the assessee: 1 . The ld . CIT (A) erred in law and on facts in confirming the addition o f Rs .41 ,48174/- as undisclosed investment in jewellery- (a) Even when the jewellery valued at ₹ 27 ,33 ,536/- was not seized at the time o f search and , thus , accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C . Mittal amounts to ₹ 2,05,55,951/-. The details of the total jewellery found as per the panchnama prepared against the single warrant issued in the name of Sh. S.C . Mittal and all other family members is as under: S. No. Name Items Amount (Rs. ) 1. Sh. Subhash Chander Mittal (Joint family with 8 members) Jewellery Silver 15,25,117/- 8,01,315/- 2. Sh. Subhash Chander Mittal (Locker No . 81, PNB, Kaithal) (Locker No. 277, PNB , Kaithal) Jewellery Jewellery 12,55,654/- 40,27,042/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SU3HASH CHANDER (Locker No. 81 PN3 Kaithal) Jewellery 1255654 1255654 - SU3HASH CHANDER (Locker No. 277 PNB Kaithal) Jewellery 4027042 4027042 - NEERAJ MITTAL Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Silver - - - Hitesh Mittal Value Seized Released (Flat No. 1001, Sabri Basera Building , Opp. Diamond Garden, Chembur , Jewellery 5230179 3644840 1585339 SHRUTI MITTAL Value Seized Released (Locker No. 4 KOTAK MAHINDRA MUMBAI) Jewellery 3568470 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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