Assessee filed its return of income declaring long term capital loss arising from sale of gold ornaments. The AO held that no such ornaments were reflected in balance sheets filed by assessee for earlier years hence treated sale proceeds of gold ornaments as income of assessee from other sources and added it to total income of assessee. CIT (A) affirmed the order of the AO.  Tribunal held that claim of assessee. of having received gold ornaments from her late mother was duly supported by documentary evidence in form of Will and Probate of her mother as well as valuation report of jewellery obtained way back in year 1989 prior to death of her mother and  further, there was no statutory provision which requires assessee to bring jewellery inherited by her from her mother into balance sheet. Accordingly the addition confirmed by the CIT (A) was deleted. (AY. 2006-07)