1989 (2) TMI 77

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..... roceedings conducted under section 132 of the Income-tax Act, against Jagdish Lal Shah. It is claimed that the petitioners are ladies of the family of Jagdish Lal Shah and when the search and seizure were carried on by the Department, gold was recovered from their rooms and it was taken away by the Department in respect of which proceedings were taken and assessment order was passed under section .....

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..... o. 1, he shall decide the same in accordance with law. In order to protect the interest of the petitioners, however, we direct that while disposing of the petitioners' application, the opposite party shall consider the objection of the petitioners in respect of the gold and further, he shall open the tin box containing gold which was seized during the raid and the Commissioner shall also get a lis .....

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