During search, gold and jewellery was seized and Assessing Officer made additions under section 69A of the Act  on ground that they lacked distinctive identification numbers on challans. Commissioner (Appeals) deleted additions which was affirmed by the Tribunal on  the ground that gold and ornaments were given to assessee for purpose of making jewellery or for polishing which was established from challans.  On appeal High Court affirmed the order of the Tribunal. Chuharmal v. CIT (1988) 172 ITR 250/ 38 taxman 190 (SC), distinguished.   (AY. 2017-18)