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        Income Tax

        Rule 112B - Release of articles under section 132(5)

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        Release of seized assets must be made promptly to the original custodian in the presence of two respectable witnesses. Release of seized assets under section 132(5) requires the Assessing Officer to forthwith deliver the assets, or the relevant part of them, to the person from whose custody they were seized, in the presence of two respectable witnesses.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Release of seized assets must be made promptly to the original custodian in the presence of two respectable witnesses.

                          Release of seized assets under section 132(5) requires the Assessing Officer to forthwith deliver the assets, or the relevant part of them, to the person from whose custody they were seized, in the presence of two respectable witnesses.


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