https://www.taxtmi.com/caselaws?id=21797 The Court declined writ interference where jewellery was returned to the petitioner's daughter-in-law after a search, because the petitioner had admitted at the time of search that part of the jewellery in the locker belonged to her. The Department relied on that recorded statement and reopened the locker in the presence of the petitioner and the daughter-in-law. Even if the manner of return involved some procedural irregularity, the admission and the beneficiary's relationship were treated as sufficient grounds to uphold the departmental action. en-us Fri, 09 Aug 1991 00:00:00 +0530 Tue, 01 Dec 2009 13:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21797 The Court declined writ interference where jewellery was returned to the petitioner's daughter-in-law after a search, because the petitioner had admitted at the time of search that part of the jewellery in the locker belonged to her. The Department relied on that recorded statement and reopened the locker in the presence of the petitioner and the daughter-in-law. Even if the manner of return involved some procedural irregularity, the admission and the beneficiary's relationship were treated as sufficient grounds to uphold the departmental action. Case-Laws Income Tax Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21797