Neutral Citation No. - 2025:AHC-LKO:3441-DB Court No. - 2 Case :- WRIT TAX No. - 5 of 2025 Petitioner :- Amit Kumar Ghidia And 2 Others Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Income Tax New Delhi And 3 Others Counsel for Petitioner :- Mudit Agarwal Counsel for Respondent :- A.S.G.I.,Dr. Ravi Kumar Mishra,Kushagra Dikshit Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Heard. The petitioner seeks release of jewellery, ornaments and other articles of gold and silver seized from the lockers no. 71 & 913, HDFC Bank, Hazratganj, Lucknow on 09.04.2024, as they belong to the family members and have been duly declared in the Wealth Tax Returns. Learned Counsel has referred to Section 132 (B) of the Income Tax Act, 1961 in this regard. Learned Counsel for the Revenue says that no application has been submitted before the Assessing Officer, as per the documents annexed with the writ petition, a fact which could not be refuted as of now by the Counsel for the petitioners. Nevertheless, as there is a provision contained in Section 132 (B), let the petitioners submit an application subject to the statutory period prescribed, before the Assessing Officer in terms of the said provision, which shall be considered and decided as per law, but with expedition. If the application had already been submitted but the same is not on record, the same would be considered and processed as per law. The writ petition is disposed of in the aforesaid terms. Order Date :- 20.1.2025 Lokesh Kumar [Manish Kumar, J.] [Rajan Roy, J.] Digitally signed by :- LOKESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench