2023 (7) TMI 1505

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....t petition was filed by the said Pappammal 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 pass....

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..... 4. It is submitted that the petitioner had sent a representation 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....

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....Pappammal, this Court had given liberty to the said M.Pappammal to approach the Appropriate Authority to get copies of the documents viz., Mahajjar and panchanama. 12. The said M.Pappammal is said to have died on 16.07.2020. There is a registered Will that has been kept along with the typed set of papers to indicate that the deceased M.Pappammal had earlier executed a registered Will in favour of the petitioner on 22.12.2022. 13. According to the petitioner, the deceased S.M.Pandian, also has a son by name Balaji. Therefore, the Department can furnish the documents to the petitioner only after appropriate notice to the legal heir of S.M.Pandian namely Balaji. 14. Letter dated 29.11.2021 of the Income Tax Officer Headquarters (Inves....