Madras High CourtWP(MD)/23094/2024disposed of

N Mohanraj v. The Principal Commissioner Of Income Tax

2024-10-03Honourable Mr Justice Mohammed Shaffiq4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.10.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ N.Mohanraj ... Petitioner Vs The Principal Commissioner Of Income Tax, Trichy.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondents to release the seized jewellery and documents confiscated during search proceedings dated 23.05.2003, based on the representation made by the petitioner dated 18.01.2022 as expeditiously as possible. For Petitioner : Mrs.R. Harishni For Respondent : Mr.N.Dilip Kumar Standing Counsel 1/4

ORDER

The present Writ Petition is filed for Mandamus seeking a direction to the respondent to consider the petitioner's representation, dated 18.01.2022 for releasing the seized jewellery and documents confiscated during search proceedings dated 23.05.2003 within a time frame to be fixed by this Court.

2. At the outset, It was submitted by the learned Standing Counsel for the respondent that the petitioner's representation, dated 18.01.2022, would be considered and orders would be passed in accordance with law within a period of eight weeks, after putting the petitioner and other interested parties on notice, which was accepted by the learned counsel for the petitioner.

3. In view of the same and taking into consideration the facts and circumstances of the case and the limited relief sought for in this Writ Petition, there shall be a direction to the respondent herein to consider the petitioner's representation dated 18.01.2022, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner and other interested persons/stake holders, within a period of eight (8) weeks from the date of receipt of a copy 2/4

of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representation and it is open to the respondent to consider the representation on its own merits and in accordance with law.

4. With the above direction, the Writ Petition stands disposed of. There shall be no order as to costs.

03.10.2024 Index : Yes / No Internet : Yes/ No lr To The Principal Commissioner Of Income Tax, Trichy.

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MOHAMMED SHAFFIQ, J.

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