Bhuralal Narayanlal v. Principal Commissioner Of Income Tax, Central Circle -1

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.1222 of 2025 Bhuralal Narayanlal ... Petitioner Vs. 1.Principal Commissioner of Income Tax, Central Circle -1, No.46, Mahatma Gandhi Road, Chennai 600 034. 2.Assistant Commissioner of Income Tax, Chennai, Central Circle-1(2) No.46, Mahatma Gandhi Road, Chennai 600 034. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to direct the respondents to consider and dispose the petitioner's representation dated 14.12.2023, 04.03.2024, 29.07.2024 and 10.10.2024 and to fix a time frame to comply with the decision of this Court. For Petitioner : M/s.Samyuktha Banusekar For Respondents : Mr.ANR Jayaprathap, Standing Counsel. W.P. No.1222 of 2025 ORDER The writ petition is filed praying for a writ of Mandamus directing the respondents to consider and dispose of the representations of the petitioner regarding the release of documents seized during the proceedings in the premises of assessee dated 14.12.2023, 04.03.2024, 29.07.2024 and 10.10.2024. 2. At the outset, the learned counsel for the respondents would submit that the representations of the petitioner dated 14.12.2023, 04.03.2024, 29.07.2024 and 10.10.2024 would be considered and orders would be passed within a period of eight weeks, the same was agreed to by the learned counsel for the petitioner. 3. In view of the same, 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 respondents to consider the petitioner's representations dated 14.12.2023, 04.03.2024, 29.07.2024 and 10.10.2024, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner and any other interested persons/stake holders, within a period of eight (8) weeks from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representations, the concerned respondent W.P. No.1222 of 2025 shall consider the representations on its own merits and in accordance with law. 4. With the above directions, the writ petition stands disposed of. No costs. 21.01.2025 Speaking (or) Non Speaking Order Index : Yes/ NoNeutral Citation: Yes/No shk To: 1.Principal Commissioner of Income Tax, Central Circle -1, No.46, Mahatma Gandhi Road, Chennai 600 034. 2.Assistant Commissioner of Income Tax, Chennai, Central Circle-1(2) No.46, Mahatma Gandhi Road, Chennai 600 034. https://www.mhc.tn.gov.in/judis W.P. No.1222 of 2025 MOHAMMED SHAFFIQ, J. shk W.P. No.1222 of 2025 21.01.2025