1991 (8) TMI 43

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....e residential house of the petitioner, the key of locker No. 33 in the Punjab National Bank, of which the petitioner was the hirer, was also taken away by the Income-tax Department. There is no dispute again that, on May 25, 1990, the petitioner had made a statement in which he had, inter alia, stated that some jewellery in that locker belonged to Smt. Pritpal Kaur, his daughter-in-law. There is a....

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....nd l32(5) of the Act should have been followed. We have already noticed that the petitioner had admitted that part of the jewellery belonged to Smt. Pritpal Kaur, his daughter-in-law. He, however, in this application, has sought to explain that because of mental tension, he had made the statement in a hurry. It has been stated in the writ petition that the jewellery belonged to his family. E....