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2017 (12) TMI 1527 - HC - Income TaxReturn of seized gold ornaments - assessee submitted that petitioner has also been crystallized therefore gold ornaments required to be returned to the petitioner - Criminal complaint under Section 276c(1) and 277 filed by department was discharged under Section 245 of Cr.PC. - Held that:- when the learned Single Judge has granted the liberty to the petitioner to submit an application before the respondent Department and the respondent Department is directed to consider the same, no further direction is required to be issued in the present appeal.
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