SMT. KUSUM LATA SINGHAL vs COMMISSIONER OF INCOME TAX RAJASTHAN,JAIPUR AND ORS.

The Supreme Court upheld the High Court's decision regarding the return of seized valuables under Section 132 of the Income Tax Act, 1961. The Court ruled that ownership disputes over the jewellery could not be resolved in Article 226 proceedings, and the husband's claim of ownership, made during proceedings under Section 132(5), was valid evidence. Consequently, the High Court's refusal to return the items to the petitioner was justified, and no legal error was found that warranted intervention under Article 136.