2021 (9) TMI 1375

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..... LD THAT:- .As it is the case of the petitioners that they were able to explain the source of jewellery and the place from which it was purchased as well as show the Wealth Tax Return for the A.Y. 2012-13 filed by the petitioners and other family members worth of ₹ 2 Crores (rounded off). Thrice communications have been sent and requests are also made to return the same, however, till date, n .....

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..... ONOURABLE MS. JUSTICE SONIA GOKANI) The petitioners are before this Court seeking to release the assets seized pursuant to the search and seizure under section 132 of the Income Tax in case of sibling of the petitioners dated 13.06.2021. During the search and seizure proceedings, jewelry owned and possessed by the petitioners also have been seized and not released till date.. It is the case .....

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