Case Law Details
Case Name : Late Smt. Abida Mohammed Rakhangi Vs ITO (ITAT Mumbai)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Mumbai
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Late Smt. Abida Mohammed Rakhangi Vs ITO (ITAT Mumbai)- ITAT held that we cannot also shut our eyes to reality of Indian lives wherein there is a love, pride and preference of Indian households to invest and hold gold ornaments etc for their usage as well for rainy days wherein gold can be sold to tide over financial difficulties. However, we also note that there is a CBDT instruction/guidelines no. 1916 dated 11th May, 1994 which although relates to non seizure of gold during the course of search operation u/s 132 which has duly considered Indi
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