Where the jeweler during the course of survey in his statement explained about some jewellery regarding which bills was no received. However at the time of filing of return , some more jewellery was claimed to have been received at the time of survey against which the bills was not received. The ITAT held that had this story been true it would not have slipped while giving statement during the course of survey-Radhakrishna Gold Jewellary (P.) Ltd. MAY 26, 2015 [2015] 62 taxmann.com 182 (Ahmedabad - Trib.)