Can assessee request for return of siezed jewellery found as undisclosed investment by payment of tax determined as payable by ITAT before filing an appeal to High Court? How does Section 132B here as there is complete payment of liabilities of the assessee for the block assessment. Please reply its urgent!!
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Sec. 132B on paymnt of tax determind by ITAT pending appeal
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dear kavita
where the person concerned makes an application to the Assessing Officer within thirty days from the end of the month in which the asset was seized, for release of asset (provided nature and source of acquisition of any such asset is explained] to the satisfaction of the Assessing Officer then he can request for his assets otherwise it is not allowed.
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