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        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.

        <h1>Jewellery seizure limits under search provisions: specified personal thresholds and discretionary exclusions govern seizure during income-tax searches.</h1> Guidelines require that during income-tax searches only gold jewellery exceeding the gross weight declared by a wealth-tax assessee be seized, while persons not assessed to wealth-tax are to have specified personal jewellery thresholds excluded from seizure; authorised officers must prepare a detailed inventory for assessment and may, considering family status and community customs, exclude larger quantities subject to reporting to the authorising Director/Commissioner.

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