CIT (A) referring to the CBDT Circular No.1916/1994, dated 11-05-1994, held that the source as regards 1700 grams of jewellery was explained by the assessee and he directed the Assessing Officer to accept the explanation to the extent of 1700 grams of jewellery and sustained addition towards value of jewellery to the extent of 110 grams only, the source of which assessee could not explain. On appeal, the Tribunal held that since the assessee could not file any evidence to explain the source for said jewellery, the order of CIT(A) affirmed. (AY. 2021-22)