9911796707
TMI Blog2024 (9) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner did not make any prayer in the earlier writ petition in respect of the grievance/issue raised here, if any, as he stated in the present writ petition. A litigant cannot be allowed to come and file separate proceedings for each and every grievance/issue as and when he feels that same issue is there which was not raised in the earlier concluded proceedings between the same parties. This writ petition is barred by the principle of res-judicata/constructive res-judicata. The sum and substance of the writ petition is the proceedings in pursuance to the search and seizure operation conducted on the business and residential premises of the petitioner and the very same issue was before this Court in earlier writ petition. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner as well as the learned Senior Standing Counsel for the Revenue, the present writ petition is disposed of with direction to the petitioner to move an application before the Department for supply of copies of relevant documents within a period of ten days from today. If such an application is moved, the Department should supply copies of the relevant documents and pen-drives to the petitioner within a period of fifteen (15) days from the date of receipt of such application, to enable the petitioner to file proper reply to Ext.P4 notice for undertaking further proceedings. After the petitioner is given copies of the relevant documents on charge basis as above, the petitioner should file his reply to Ext.P4 notice within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., more than 12 in numbers. 5. A search and seizure operation was conducted at the business and residential premises of the petitioner. Several incriminating documents, materials and hard disc of computers etc., were seized from the business and residential premises of the petitioner and proceedings have been undertaken to complete the assessment under Section 153C of the I.T Act, 1961 for the assessment years 2015-2016 to 2020-2021. The petitioner approached this Court that despite the application having been made by the petitioner, the relevant documents were not supplied to him and in absence of the documents, the petitioner was unable to give proper reply to the notices issued to him. Having considered the grievance and the stand of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
