https://www.taxtmi.com/caselaws?id=783266 HC held that the order rejecting the assessee's application for release of jewellery requisitioned under s.132A was without jurisdiction and contrary to directions of the MP HC. The application had been transferred to a particular Assessing Officer with a mandate that it be decided by the officer holding jurisdiction over the assessee. However, the impugned order was passed by an officer who did not hold such charge at the relevant time. On this ground of propriety alone, without entering into the merits of ownership or source of jewellery, HC quashed the impugned order and directed the current jurisdictional Assessing Officer to decide the application afresh after granting hearing and seeking additional evidence if required. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783266 HC held that the order rejecting the assessee's application for release of jewellery requisitioned under s.132A was without jurisdiction and contrary to directions of the MP HC. The application had been transferred to a particular Assessing Officer with a mandate that it be decided by the officer holding jurisdiction over the assessee. However, the impugned order was passed by an officer who did not hold such charge at the relevant time. On this ground of propriety alone, without entering into the merits of ownership or source of jewellery, HC quashed the impugned order and directed the current jurisdictional Assessing Officer to decide the application afresh after granting hearing and seeking additional evidence if required. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783266