SARDAR SANTOSH SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THERE is no dispute that, on May 25, 1990, at the time of search of the residential house of the petitioner, the key of locker No. 33 in the Punjab National Bank, of which the petitioner was the hirer, was also taken away by the Income-tax Department. THERE is no dispute again that, on May 25, 1990, the petitioner had made a statement in which he had, inter alia, stated that some jewellery in that locker belonged to Smt. Pritpal Kaur, his daughter-in-law. THERE is also no dispute that on August 16, 1990, the locker was opened and an inventory was prepared.

(3.) THIS application is dismissed.