In a recent case before the ITAT Mumbai, the Income Tax Department carried out searches at a woman’s residence and bank lockers, and seized diamonds, gold and silver articles, along with jewellery, which it treated as unexplained assets. The seized items included gold jewellery of 427.71 grams, 258 grams of pure gold, diamond-studded jewellery containing 161.33 grams of gold, and articles made of a silver mixture weighing 11.200 kg.