The assessee filed an application on October 26, 2020 before the Assistant Director and Principal Director (Investigation) seeking release of the seized gold ornaments on the ground that it was stock-in-trade and they could not seize the gold ornaments and could only be inventoried. The Principal Director (Inv) had asked the assessee to make application before jurisdictional Assessing Officer citing the provisions of section 132B. The assessee  made an application under section 132B(1)(i) of the Act to the Income-tax Officer on March 10, 2021 requesting for release of the seized gold ornaments. However, no reply to the said application was received. On a writ petition to direct the Assistant Commissioner to release the seized gold ornaments weighing 3230.550 grams (including beads weighing 30.280 gms.) of the assessee, the assessee also challenged the unresponsiveness of the Income-tax Officer and the Assistant Commissioner to the application of the assessee made under section 132B of the Act to release the seized gold ornaments. On writ High Court  the officer concerned had to decide the assessee’s application within period of two weeks from the date of receipt of this order.