https://www.taxtmi.com/caselaws?id=801726 Completion of the block assessment, absence of any outstanding tax demand, and absence of an operative attachment over the bank locker supported release of the jewellery. The assessee could operate the locker in accordance with the bank's procedure, while the Revenue's lack of objection and undertaking to release the jewellery enabled its handover to the assessee. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 26 Oct 2026 08:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801726 Completion of the block assessment, absence of any outstanding tax demand, and absence of an operative attachment over the bank locker supported release of the jewellery. The assessee could operate the locker in accordance with the bank's procedure, while the Revenue's lack of objection and undertaking to release the jewellery enabled its handover to the assessee. Case-Laws Income Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801726