2021 (6) TMI 225

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..... appropriate officer viz., The Commissioner of Income Tax, Central Circle-I, Chennai. In the absence of any representation by the petitioner for release of seized documents, the writ petition cannot be entertained. This Court is of the opinion that for issuing a direction to the respondent, it is mandatory for the petitioner to approach the respondent with appropriate application. When the respo .....

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..... ounsel appearing on behalf of the respondent-Income Tax Department relying on the counter affidavit filed, raised a preliminary objection stating that there is no designation called Commissioner of Income Tax-I (Admin.) as described by the petitioner in the above petition. Further, at no point of time, any representation was made by the petitioner for release of the seized documents before the ap .....

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