https://www.taxtmi.com/caselaws?id=349219 Gold ornaments seized in income-tax search and seizure proceedings were held not to be ordinary muddamal articles capable of automatic return on the applicant's request. The Court noted that the Magistrate had already ed the claim for return and that refusal had been affirmed on appeal. On the facts, the statutory character of the seizure under the Income-tax Act distinguished the ornaments from typical muddamal property, and the concurrent findings below disclosed no error requiring interference. The application for return of the ornaments was therefore dismissed. en-us Wed, 04 Oct 2017 00:00:00 +0530 Mon, 09 Oct 2017 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349219 Gold ornaments seized in income-tax search and seizure proceedings were held not to be ordinary muddamal articles capable of automatic return on the applicant's request. The Court noted that the Magistrate had already ed the claim for return and that refusal had been affirmed on appeal. On the facts, the statutory character of the seizure under the Income-tax Act distinguished the ornaments from typical muddamal property, and the concurrent findings below disclosed no error requiring interference. The application for return of the ornaments was therefore dismissed. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349219