Losses from sale of jewellery disallowed and held as unexplained monies as jewellery wasn’t reflecte

IT : Where assessee, a legal heir of 'W', declared certain loss arising from sale of jewellery belonging to 'W', in view of fact that nothing had been disclosed in respect of said jewellery in Wealth tax return, sale in question being bogus, sale amount deposited in bank was to be treated as assessee's income from unexplained sources