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    <title>2015 (10) TMI 1280 - GUJARAT HIGH COURT</title>
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    <description>The court partially allowed the petition, directing the respondent authorities to return the seized silver ornaments to the petitioner within four weeks, emphasizing that the authorities no longer had the authorization to retain the ornaments under section 132A of the Income Tax Act, 1961.</description>
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      <description>The court partially allowed the petition, directing the respondent authorities to return the seized silver ornaments to the petitioner within four weeks, emphasizing that the authorities no longer had the authorization to retain the ornaments under section 132A of the Income Tax Act, 1961.</description>
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