1991 (8) TMI 43 - HC - Income Tax

Summary

The High Court of Patna heard a case involving the return of jewellery from a locker seized by the Income-tax Department. The petitioner initially stated that some jewellery belonged to his daughter-in-law but later claimed mental tension led to the statement. Despite any irregularities, the court upheld the return of jewellery to the daughter-in-law based on the petitioner's initial statement. The application was dismissed. (Case Citation: 1991 (8) TMI 43 - PATNA High Court)