Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - On a raid, department seized a tin box containing bundles of jewellery from rooms of petitioners, who were ladies of family - Whether department could not deny to consider objection filed by petitioner-ladies under section 132(11) and tin box should be opened as sought by petitioners while disposing of petitioners' application - Held, yes FACTS There was a search in the premises of the family of J. The petitioner-ladies sought a direction to the department to open a tin box in which the bundles of jewellery of the petitioners had been kept. It was claimed that the petitioners were ladies of the family and when the search and seizure were conducted, gold was recovered from their rooms and it was taken away by the department in respect of which proceedings were taken and an assessment order was passed under section 132(5). The petitioners also claimed that even though they raised an objection, the ITO did not afford them any opportunity and their apprehension was that their objection filed under section 132(11) might be disposed of without opening the tin box and affording an opportunity to them to explain the gold so seized. HELD In order to protect the interest of the petitioners, the department was directed that while disposing of the petitioners' application, their objection should be considered and the tin box should be opened and the Commissioner should also get a list prepared and supply it to the petitioners before the objection was decided. The Court directed that while deciding the objection under section 132(11), the Commissioner should not be influenced or persuaded by the order passed under section 132(5) and the assessment made. JUDGMENT By this petition, a direction is sought to the opposite parties to open a tin box in which the bundles of jewellery of the petitioners had been kept in search proceedings conducted under section 132 of the Income-tax Act, 1961 ('the Act') against Jagdish Lal Shah. It is claimed that the petitioners are ladies of the family of Jagdish Lal Shah and when…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492