DEVILAL GHERILAL SHAH Vs. DEPUTY COMMISSIONER OF INCOME TAX
LAWS(IT)-1994-8-10
INCOME TAX APPELLATE TRIBUNAL
Decided on August 10,1994

Appellant
VERSUS
Respondents

JUDGEMENT

ABDUL RAZACK, J. M. : - (1.) IN this appeal by the assessee, the following effective grounds have been taken : "1. The learned CIT(A) has erred in confirming the addition of Rs. 1,34,542 made for alleged low household expenses.
(2.) The learned CIT(A) has erred in confirming the addition of Rs. 29,535 for alleged unexplained investment in gold ornaments. The learned CIT(A) has erred in confirming the addition of Rs. 11,004 for alleged unexplained investment in gold ornaments.
(3.) THE learned CIT(A) has erred in confirming the addition of Rs. 2,50,000 on account of various articles found at the time of search.;


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