Dismissing the petition, the Court held that the application was filed within thirty days before the Assessing Officer, but the Assessing Officer had not passed any order with regard to the liability or with regard to the return of the assets. Thus, the second proviso would not come into play. Further, the first proviso does not give any timeline, and the second proviso is applicable only when there is an assessment by the Assessing Officer. Consequently, the prayer of the assessees for refund of the amount cannot be granted. (ii) That however, since the cash had been recovered from the bank locker and even prior to recovery, the assessees had informed the income-tax authorities about the cash lying in the locker, the authorities were to decide the application of the assessees within four weeks from the date of receipt of this order by a reasoned and speaking order after hearing the assessees and if the assessees were able to satisfy their source, the amount was to be refunded with interest as provided under section 132B(4)(a) and (b) of the Act.