1989 (2) TMI 77

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....x in which the bundles of jewellery of the petitioners have been kept in search proceedings conducted under section 132 of the Income-tax Act, against Jagdish Lal Shah. It is claimed that the petitioners are ladies of the family of Jagdish Lal Shah and when the search and seizure were carried on by the Department, gold was recovered from their rooms and it was taken away by the Department in respe....

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....e are of the opinion that since the application is pending before opposite party No. 1, he shall decide the same in accordance with law. In order to protect the interest of the petitioners, however, we direct that while disposing of the petitioners' application, the opposite party shall consider the objection of the petitioners in respect of the gold and further, he shall open the tin box containi....