https://www.taxtmi.com/caselaws?id=5299 The Supreme Court addressed the validity of a search and seizure conducted under section 132 of the Income-tax Act. Despite finding the search illegal, the Court upheld the High Court's decision not to return seized items due to an ownership dispute over jewellery worth over Rs. 2,97,000. The husband claimed ownership and disclosed it as undisclosed income, justifying the refusal to direct return. The judgment emphasized that ownership disputes complicate the return of seized goods, and the legality of proceedings against the husband was not the primary concern. en-us Mon, 16 Jul 1990 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5299 The Supreme Court addressed the validity of a search and seizure conducted under section 132 of the Income-tax Act. Despite finding the search illegal, the Court upheld the High Court's decision not to return seized items due to an ownership dispute over jewellery worth over Rs. 2,97,000. The husband claimed ownership and disclosed it as undisclosed income, justifying the refusal to direct return. The judgment emphasized that ownership disputes complicate the return of seized goods, and the legality of proceedings against the husband was not the primary concern. Case-Laws Income Tax Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5299