ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

132A; or (b) to whom any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to; or (c) to whom any books of account or documents seized or requisitioned pertains or pertains to, or any information contained therein, relates to; or (xiii) the period commencing from the date on which the Assessing Officer makes a reference

COMMR. OF INCOME TAX vs. PARMESHWARI DEVI SULTANIA

house of the first defendant on March 23, 1990 and seized those gold ornaments which weighed 2128 gms. along with other assets. Plaintiff said that she filed a petition before the Income Tax Officer for return of the ornaments but he refused. The plaintiff then issued a notice to the Commissioner of Income Tax, Orissa, defendant No.7