Held that the assessee and her family members being high net worth individuals, the whole of the gold ornaments of 1300 gms found at the time of search are to be treated as clearly explained as per CBDT Instruction No. 1916, dt. 11th May, 1994 and, therefore, the impugned addition under s. 69A is not sustainable.  Followed Ashok Chaddha v. ITO (2011) 63 DTR  353 /245 CTR 416(Delhi)(HC)   (AY. 2021-22)