Jewellery Found During Search Can’t Be Fully Treated as Unexplained When Relatives Are Present for Family Function: ITAT

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Jewellery Found During Search Can’t Be Fully Treated as Unexplained When Relatives Are Present for Family Function: ITAT

Direct Tax

Published on

06/01/2026

By Mariya Paliwala

Jewellery Found During Search Can’t Be Fully Treated as Unexplained When Relatives Are Present for Family Function: ITAT

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The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed appeals filed by a husband and wife against additions made on account of allegedly unexplained jewellery found during a search operation, holding that a reasonable allowance must be given for jewellery belonging to relatives present during family ceremonies, though complete relief cannot…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Jewellery Found During Search Can’t Be Fully Treated as Unexplained When Relatives Are Present for Family Function: ITAT

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