This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Bombay HC Directs Income Tax Dept to Review Seized Gold Case
Case Law Details
- Case Name
- H. K. Jewels Private Limited & Anr. Vs ADIT Investigation & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
H. K. Jewels Private Limited & Anr. Vs ADIT Investigation & Ors. (Bombay High Court)
Bombay High Court, in H.K. Jewels Private Limited & Anr. v. ADIT Investigation & Ors., addressed the legality of gold and jewellery seized at Bhubaneswar Airport on May 12, 2024. The petitioners argued that the seizure was unlawful under Section 132(1)(iii) of the Income Tax Act, 1961, which prohibits the seizure of stock-in-trade during a search, allowing only an inventory to be recorded. They sought a writ of mandamus for the release of the seized items.
The Revenue, represented by its counse...
