Mother sold 642 grams gold jewellery, gifts the amount to son via notarised gift deed, son buys property and deposits cash in bank but gets income tax notice for unexplained property investments. A man received ₹16 lakh from his mother after she sold gold jewellery, but the Income Tax Department questioned the cash deposits. The Jaipur ITAT deleted the ₹13.04 lakh addition after examining.