COMMISSIONER OF INCOME TAX Vs. DIPTIBEN P. PATEL

JUDGEMENT

(1.) Challenging the order of the Income-tax Appellate Tribunal dated May 24, 2013, the present tax appeal is preferred raising the following substantial questions of law for our consideration:

(2.) The assessee for the year 2006-07 had declared the total income of Rs. 9.55 lakhs (rounded off). On scrutiny assessment, certain additions were made by the Assessing Officer. It was challenged before the Commissioner of Income-tax (Appeals), who partly allowed the appeal of the assessee and deleted the addition of Rs. 35.21 lakhs (rounded off) added on account of jewellery and also the addition of Rs. 18 lakhs as unexplained income.

(3.) This was when challenged before the Tribunal, it concurred with the findings of the Commissioner of Income-tax (Appeals), however, partly allowed the appeal to the extent of Rs. 8 lakhs out of Rs. 18 lakhs added as unexplained income. Therefore, the present appeal raising the aforementioned questions of law.