Held that  since the bank locker was jointly held by the assessee and her son  the same can be treated as acquired from explained sources.Only the gold jewellery weighing 125.924 gms. found in the locker can be treated as unexplained by applying the combined limits specified in Instruction No. 1916, dt. 11th May, 1994. Since the locker was jointly held by the assessee and VD, 62.962 grams (50 per cent of 125.924 grams] of gold jewellery can safely be held as an unexplained investment in the hands of the assessee. The AO is directed to restrict the addition in the case of the assessee to the extent of the value of 62.962 grams i.e., Rs. 1,71,886.(AY. 2015-16)