In the course of search jewellery and cash of certain amount was seized. The Assessee filed an application under section 132B for release of seized jewellery. No action was taken by revenue on said application filed by assessee within stipulated period of 120 days from date on which last authorisation for search was executed under section 132 of the Act. On writ the Court held that provisions of section 132B got triggered, once period of 120 days from date of last of authorisation for search under section 132 expired, therefore, entire seized jewellery was to be released to assessee. (AY.2015-16, 2018-19)