2021 (9) TMI 1375

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....or the Respondent(s) No. 1, 2, 3, 4. ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) The petitioners are before this Court seeking to release the assets seized pursuant to the search and seizure under section 132 of the Income Tax in case of sibling of the petitioners dated 13.06.2021. During the search and seizure proceedings, jewelry owned and possessed by the petitioners also have be....