“Out of the total silver articles (845), weighing totally 237.856 Kg., the ITO held that 96.259 kg, of silver articles could be taken to have been held by the assessee for personal use and the balance of 141.597 kg. should be treated as capital gains. It is seen from the order of the Tribunal that the assessee possessed more than one unit of the same type of articles, for example, there were 50 silver plates for serving betel leaves, and 100 cups, apart from 200 plates for serving curd. The Tribunal, therefore, held that the possession of such a large number of the same type of silver articles could not be taken to have been held by the assessee for personal use and that, therefore, the ITO was justified in treating the portions of the same articles as having been kept for personal use and the rest of the articles as falling within the definition of section 2(14). According to the learned counsel for the assessee, having regard to the nature of the silver articles sold, all the articles, without reference to their number, should be taken to have been kept by the assessee for personal use. Thus, according to the learned counsel for the assessee, whenever the assessee says that it has kept an article for personal use, it should straightway be accepted by the revenue. We are not inclined to agree with the said submissions of the learned counsel for the assessee. Irrespective of the claim put forward by the assessee, that he is having articles for personal use, the revenue has to investigate whether the articles are required for the personal use of the assessee as claimed by the assessee or whether
