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    <title>2021 (5) TMI 491 - MADRAS HIGH COURT</title>
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    <description>The High Court granted the mandamus for the release of seized jewellery following the completion of assessment and payment of all taxes and interest, resulting in a quantified demand of &#039;nil&#039;. The release process, approved by the Principal Commissioner of Income Tax, was directed to be completed within four weeks, adhering to necessary formalities. The court closed the Writ Petition without costs, effectively resolving the issue of the jewellery&#039;s release and ensuring compliance with legal procedures.</description>
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      <description>The High Court granted the mandamus for the release of seized jewellery following the completion of assessment and payment of all taxes and interest, resulting in a quantified demand of &#039;nil&#039;. The release process, approved by the Principal Commissioner of Income Tax, was directed to be completed within four weeks, adhering to necessary formalities. The court closed the Writ Petition without costs, effectively resolving the issue of the jewellery&#039;s release and ensuring compliance with legal procedures.</description>
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