https://www.taxtmi.com/caselaws?id=388274 The court allowed the writ petition, granting the petitioner's entitlement to the return of the seized jewellery based on the absence of current tax arrears and incomplete assessment for the relevant year. The respondent was directed to return the jewellery within a specified timeframe, highlighting the inapplicability of Section 132B in the absence of tax liability and completed assessment for the relevant year. en-us Mon, 04 Nov 2019 00:00:00 +0530 Tue, 12 Nov 2019 12:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388274 The court allowed the writ petition, granting the petitioner's entitlement to the return of the seized jewellery based on the absence of current tax arrears and incomplete assessment for the relevant year. The respondent was directed to return the jewellery within a specified timeframe, highlighting the inapplicability of Section 132B in the absence of tax liability and completed assessment for the relevant year. Case-Laws Income Tax Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388274