Section 132 of the Income-tax Act, 1961—Search and seizure— It is directed that the goods of the assessee may be released after proper verification and identification of the goods to the satisfaction of the authority concerned within next ten days without demanding any security and it will be open to the authorities concerned to proceed against the assessee in the regular assessment proceeding in accordance with law - KUNDAN CARE PRODUCTS LTD. V/s DY. CIT - [2019] 12 ITCD Online 51 (ALL)