https://www.taxtmi.com/caselaws?id=183489 The court ruled in favor of the petitioner, directing the return of 10 kgs. of seized silver jewellery under section 132B(3) of the Income-tax Act, 1961. Despite the tax authority's request for a succession certificate post the adoptive father's demise, as ownership was established and uncontested, the court emphasized that procedural requirements should not impede substantive rights. The court ordered the return of the jewellery to the petitioner within two months, recognizing the petitioner's undisputed title. en-us Tue, 11 Nov 2008 00:00:00 +0530 Fri, 10 Jun 2016 18:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183489 The court ruled in favor of the petitioner, directing the return of 10 kgs. of seized silver jewellery under section 132B(3) of the Income-tax Act, 1961. Despite the tax authority's request for a succession certificate post the adoptive father's demise, as ownership was established and uncontested, the court emphasized that procedural requirements should not impede substantive rights. The court ordered the return of the jewellery to the petitioner within two months, recognizing the petitioner's undisputed title. Case-Laws Income Tax Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183489