Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the impugned order releasing non-relied upon documents called for interference in the third writ petition, and whether the petitioner could raise fresh grievances arising from matters already in existence in earlier proceedings.
Analysis: The challenge was examined in the backdrop of two earlier writ petitions in which the Court had already confined relief to return of documents not relied upon by the authority. The impugned order was passed in compliance with the earlier direction, and the petitioner had already received the documents identified as non-relied upon. The Court held that it could not sit in judgment over which seized documents were to be relied upon or retained for investigation, as that decision lay within the authority's discretion. The Court further held that fresh grievances based on facts and allegations existing at the time of the earlier petitions could not be reagitated in the third petition, as the claim was barred by Order 2 Rule 2 of the Code of Civil Procedure and the principle of constructive res judicata.
Conclusion: The impugned order did not warrant interference and the writ petition was dismissed.