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2010 (2) TMI 276 - HC - Income TaxSearch and Seizure- A petition was filed to quash releasing of gold jewellery weighing 1046 gms. to unauthorized persons and to give the compensation to the petitioner. The case of the petitioner was that in the search conducted on Nov. 1979 u/s 132 of the Act, certain jewellery was seized from one L. The petitioner claimed to be the wife of the adopted son of L. Held that- the jewellery was not available with the Revenue but had been sold for recovery of dues and though the petitioner relied on the order of assessment passed in the year 1999 and also claimed that it was the duty of the Revenue to return the jewellary within 120 days, thereafter the petitioner never raised such claim for the period about 10 year. Thus the appeal was dismissed.
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