Non release of assessee’s seized jewellery / stridhan despite unsustained addition is deliberate harassment

Concededly, the jewellery is 398 gms and of gold. The assessee relies on circulars of 1985 and 1994 to say that when such small quantities are recovered, no follow-up action is necessary and that in any case, the jewellery is her stridhan. The respondent counters by saying that though in the first round of litigation, the assessee’s contentions were accepted, that AO’s order was set aside and a fresh de novo proceeding led to addition of a greater quantum. It is further submitted that till tax demands are satisfied, the property can be validly retained. This court is of opinion tha...