Income from undisclosed sources — Addition to income was not justified as it was the specific case of the assessees that in order to fund their capital they had converted the Jewellery acquired into standard bullion form and bullion was sold for which the sale bills had been tendered before the AO, intact, the sale proceeds had been received by the assessees through their bank, thus, the Tribunal committed a serious error in arriving at a conclusion that items sold by the respective assessees were different from the Jewellery declared under the VDIS — NR Gangavathi vs. Income Tax Officer [2019] 419 ITR 469(Karnataka)