Tribunal held that once it was accepted that these items belonged to all family members and the assessee had thereafter given specific details regarding such items identified to each of the individual members, the remaining items should also be accepted as belonging to respective family members and not just that of the assessee only. Secondly, the assessee and her mother had already declared silver jewellery items in their respective wealth-tax returns which needed to be considered. In the case of the assessee, he had declared 0.5 kilogram of silver in his wealth-tax return for the assessment year 1992-93 and to that extent, the same stood explained. Therefore, as against 1.480 kilograms of silver items belonging to the assessee, he had already declared 0.5 kilogram of silver in his wealth-tax return for the assessment year 1992-93. The possession of the remaining 0.98 kilogram of silver items over the period of 24 years given the societal customs of accepting and buying such items on the occasion of birth and other social functions was reasonable and the addition sustained by the Commissioner (Appeals) was deleted.( AY.2016-17)