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2022 Supreme(Mad) 2184

R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
V. S. J. Dinakaran – Appellant
Versus
Deputy Commissioner of Income Tax (Benami Prohibition), Chennai – Respondent


Advocates appeared:
For the Appellant:Vandana Vyas, Advocate. For the Respondents: Sheela, Special Public Prosecutor.

JUDGMENT

(Prayer: Writ Appeal filed under Clause 15 of the Letters Patent to set aside the common order dated 25.10.2021 passed in W.P. No. 8540 of 2020.)

R. Mahadevan, J.

1. We have heard the learned counsel appearing for both sides and also perused the materials available on record.

2. This writ appeal arises from a common order dated 25.10.2021 passed by the learned Judge in W.P.No.8540 of 2020.

3. The appellant has preferred the aforesaid writ petition to issue a writ of certiorari to call for the records from the file of the first respondent pertaining to the Order No.23/DCIT(BP)/2019-20 dated 23.01.2020 passed under section 24(4) of the Prohibition of Benami Property Transactions Act, 1988 (in short, “the Act”) and quash the same.

4. According to the appellant, he is involved in the business of money lending, chit fund and trading of old boxes and waste paper, besides made investments in Petrol Bunk, automobile trading company. While so, during the month of November, 2017, a search was conducted in his premises consequent to the search in the case of Mrs.V.K.Sasikala. During the course of the same, various documents were impounded and sworn statements were recorded. Subsequently, t

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