Dismissing the petition the Court held that;survey converted in to Search and seizure of unaccounted cash .Assessment pending. Writ to refund the amount of cash seized with interest was dismissed. On same set of facts second writ petition is not maintainable on the principle of Res Judicata.
Rich Udyog Network Ltd. DIT (2018) 408 ITR 68/( 2019) 173 DTR 269 / 306 CTR 519 (All) (HC)
S.132:Search and seizure – Survey converted in to Search- Seizure of unaccounted cash – Assessment pending- Writ to refund the amount of cash seized with interest was dismissed- On same set of facts second writ petition is not maintainable on the principle of Res Judicata. [ 132A, 1331, 153A, art. 226 ]