During search at assessee’s residential premises, jewellery of 2834 gms. was found and 227 gms. in bank locker of assessee.  Assessing Officer made an addition of value of jewellery found in locker under section 69A on account of unexplained jewellery.  Assessee contended that aforesaid jewellery was gifted to her on various occasions such as marriage, birth of children, etc.. High Court in case of Ashok Chaddha v. ITO (2011) 202 Taxman 395 (Delhi)(HC)  held that collecting jewellery of 906.900 gms. by a woman in form of stree-dhan or on other occasions was normal.  Addition made by Assessing Officer is  deleted. (AY. 2021-22)