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TMI Blog2022 (8) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... cash based on the findings of ld. CIT(A) which were final and had not be challenged by the Revenue - HELD THAT:- We hold that since the decision of the ld. CIT(A) has not been disputed in the order dealt only with the jewellery found and its accountability thereof no specific finding is required. However, in the interest of justice, we clarify that the Bench had not disputed the findings of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn. It is a factual matter on record, all the case laws quoted by the assessee have been duly considered before coming to a final decision. In the result, the MA of the assessee is liable to be dismissed. - DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER For the Appelant : Sh. Sanjiv Sapra, Adv. For the Respondent : Sh. Zahid Parvez, Sr. DR ORDER PER DR. B. R. R. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he addition of Rs.2,10,33,076/- on account of cash/unexplained jewellery as made by the AO confirmed by ld. CIT(A), the Tribunal give relief of 1788 gms of jewellery and sustained value to the tune 740 gms of jewellery. The assessee explained that 2470 gms of jewellery belongs to Kinty Suri the wife of the assessee which needs to be considered separately. 3. We find that this issue has been duly c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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