2023 (7) TMI 1505

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....ammal for the following relief:- "Writ Petition filed under Article 226 of the Constitution of India for the issue of Writ of Mandamus to direct the respondents to return back all the documents seized on 11.09.1997 relating to petitioner son's Estate, including that of the seizure Mahazar (Panchanama) and orders and in case of any legal impediment for the same, to furnish copies of such seized documents after permitting the petitioner's counsel to peruse the seized records" 2. The writ petition was dismissed by the Court vide order dated 24.07.2006 with the following observations:- "I do not find any reason whatsoever in the petitioner challenging the order of assessment passed for the Estate of the deceased S.M.Pandian. A pec....

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....on on 24.11.2021 to the respondents herein which was responded on 29.11.2021, by the Income Tax Officer (Head Quarters) (Investigation). The Deputy Director of Income Tax (Investigation) Unit-4(2), Chennai was directed to guide the petitioner to the concerned Assessing Officer to whom the search materials have been handed over so that the petitioner may approach the concerned Assessing Officer for obtaining necessary documents. 5. It is submitted that although the writ petition that was filed by the petitioner's grand aunt namely M.Pappammal was dismissed on 24.07.2006 in W.P.No.23398 of 2006, while dismissing the writ petition, the Court had made it clear that it was open for the petitioner to approach the Appropriate Authority to get....