Bali - (1.) THIS is an appeal by the assessee against the order dated 6-5-91 passed by the CIT(A), Karnal. The assessee has taken the following grounds :- 1. That the ld. CIT(A) has erred in law as well as on facts in upholding the addition of Rs. 4,250 made on account of consumable stores and medicines which is arbitrary and unjustified.
(2.) That the ld. CIT(A) has further erred in upholding a disallowance of Rs. 1,000 out of the telephone expenses for the alleged personal use of the telephone by the appellant which is arbitrary and unjustified. That the ld. CIT(A) has further erred in upholding the addition of Rs. 51,600 on account of the alleged unexplained investment in the acquisition of jewellery which was duly explained before the authorities below and as such, no addition is called for.
(3.) THAT without prejudice to the above, no addition whatsoever for the alleged unexplained investment in jewellery can be made in the year under appeal inasmuch as the jewellery was admittedly declared in her wealth-tax returns for the assessment years 1981-82 to 1986-87 which was accepted as such.;