Jewellery seized from premises of ex-spouse was to be handed over to assessee being her stridhan; HC directs

[2014] 42 taxmann.com 41 (Gujarat)

IT : Where in search proceedings carried out at premises of assessee's husband, revenue authorities seized certain gold ornaments, in view of fact that said ornaments belonged to assessee as her stridhan and, Family Court while granting decree of dissolution of marriage had also instructed that assessee would be entitled to all those ornaments, revenue authorities were to be directed to handover said jewellery to assessee