Claim rejected since seized gold already assessed and proceedings concluded in name of husband of petitioner

Lakshmi R. Nair Vs PCIT (Kerala High Court) Kerala High Court held that as the gold claimed by the petitioner, is already assessed in the name of the husband of the petitioner, and the proceedings in respect of the same are concluded, the petitioner cannot make a further claim in respect of the same. Accordingly, writ dismissed. Facts- The petitioner is the wife of Sri R. Ramachandran Nair, who was the former Chief Secretary of Kerala. A search was conducted by the officers of the Income Tax authorities in the house of the petitioner. Along with the petitioner, the husband and her mother were...